Barnsley have hit out at the English Football League, in a statement which appears to make reference to Nottingham Forest’s arch-rivals Derby County.
The Tykes, who beat the Reds in the penultimate round of Championship fixtures, managed to avoid relegation by one point.
The club have called for a “change to the system” and have denounced the “blatant disregard for sporting integrity” in the division.
Barnsley have been one of the most vocal clubs on the various legal cases around the league, with the Rams and Sheffield Wednesday both charged by the EFL and with Wigan Athletic in administration.
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Derby and the Owls have both been charged with financial misconduct relating to the sale and lease back of their respective stadiums, accusations both clubs deny.
The Rams were charged in January over alleged breaches of the Football League's financial rules, following a review of the club's profitability and sustainability submissions.
Derby have previously said the charges are "unlawful" and would be "vigorously contested".
Wednesday are facing a similar charge, which centres on the circumstances around the sale of their Hillsborough stadium.
In the statement, Barnsley wrote: “What Barnsley Football Club cannot accept is the blatant disregard for sporting/competitive integrity and the lack of governance in our division.
“Clubs were charged with breaching rules surrounding Financial Fair Play and harming the EFL and its members.
"One ownership group, (which was approved by the EFL), failed in their duty to provide the requisite support to their respective Championship organisation.
"One other ownership group completed a takeover and provided funding to a club without ever being approved by the EFL to become owners of that club.
"Another competitor has yet to pay a transfer fee to Barnsley Football Club that was due in August of 2019. Several clubs have been delinquent in payment to contracted players.
“We ask, where is the competitive balance?
“Our club, on a substantially smaller budget, has paid every professional player under contract 100 percent of their wages this season, one of the few Sky Bet Championship clubs to do so.
"It is clear that there has to be a change to the system. Just as our coaching staff, players, club employees, and supporters have fought this season, so too will your club continue the fight by all means necessary.”
