Derby County have been fined £100,000 ($139,670) for accounting irregularities and have been handed fixture lists in both the Championship and League One as relegation to England's third tier is still a possibility.

Both Derby and the English Football League (EFL) have the right to appeal the panel's decision, meaning the Rams are still at risk of the drop if the EFL uses the option and calls for a points deduction.

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Derby, managed by ex-Manchester United forward Wayne Rooney, were cleared of financial misconduct last year but the EFL appealed against the decision to a tribunal and in May won the element of the case regarding the amortisation of players' registrations during their time at the club.

"The Disciplinary Commission has announced that the sanction to be imposed in respect of those breaches, is a financial penalty of £100,000 to be paid to the EFL and a reprimand for the Club as to its future conduct regarding the preparation of its Annual Accounts," the EFL said in a statement.

Derby have been ordered to file restated accounts for financial years ending June 30, 2016, 2017 and 2018 "together with updated profit and sustainability calculations if necessary," the EFL added.

The EFL said that it had made an interchangeable fixture list for the 2021-22 season for Derby and Wycombe Wanderers, while the disciplinary process is finalised.

Derby, who have denied any wrongdoing, said in a statement: "Please note that these fixtures are subject to change and at this stage the fixture list is regarded as a DRAFT."

Derby ended last season one point above the relegation zone, while Wycombe were relegated to League One along with Rotherham United and Sheffield Wednesday.