Forensic audit of Benfica :: Zerozero.pt

On Friday, Benfica released the results of the forensic audit, which, according to the September 2023 report and accounts, had already been completed at that time. Now, according to the comprehensive document, prepared by Ernst & Young, the incarnate SAD was “not directly harmed by any of its representatives”, however, the same conclusions, found only about two hundred “irregularities and/or idiosyncrasies” in 51 transfer deals, It took place between 07/08 and 22/23, headed by Luis Felipe Vieira.

Before looking at these 51 violations and transfers analysed, it is important to make a preliminary point. At the beginning of the audit, the responsible company wrote that all analyzes were performed based only on documents made available by Benfica itself, and that these documents were often not even originals, but copies. Furthermore, it is also said that regarding the performance and ratings of the same players, the auditor used data from external sites such as Transfermarkt or Zero zero.

Then consider the conclusions. The document analyzes 51 transfers, showing that the starting point was just three: Cesar Martins, Claudio Correa and Derlis Gonzalez. Later, with the development of suspicions and the “red card” process, the number 51 was reached.

Committee schedule report

In nearly two hundred violations, the audit confirms strange commissions. For example, the review cites the Pepe Rodriguez case as one of the most “glaring.” The midfielder was renewed in February 2017 and these negotiations were brokered by agent Ulises Santos. However, Benfica did not pay commissions to the businessman, but rather to US11 Lda, which is owned by another entity, Offshore, in Panama. This commission was set at 500,000 euros, a value that represents 278 percent of the total salary that the player will receive. It should be noted that Pêpê never played for the main team. These ridiculous commission scenarios in terms of salaries also happened with Ronaldo Camara (980 percent), Jonathan Ongenda (114), Dalcio Gomez (111), Pele (50).

Above, the issue of the offshore company was also discussed. Well, according to the audit, ten of the companies involved in some of the transfers investigated were located in tax havens: in Dubai, Malta, Cyprus and Panama. This, although not illegal, makes it impossible to ascertain the values, intermediaries, and destination of the funds.

Hence the issue of “non-signature”. Here the auditor is surprised that although the contracts investigated are usually registered with the SAD, the majority of them are not signed by two administrators, as required by the statute. Some have only one signature and in one case the contract has no signature at all. Note also the communication between SAD officials which according to the document was close. None of the transfers and payments were completed without the final word from Luis Felipe Vieira.

Then there are several “strange” situations and “conflicts of interest”:

• Derlis Gonzalez signed three contracts with Benfica before signing him (the auditor supposedly found no justification for this) and the businessman received a commission of 34% of the total value, while FIFA recommends only 10%.
• Claudio Correa, who has already retired at the age of 31, was bought in 2012 for €600,000 and sold, a few months later, for €520,000 to an offshore company, of which there are no known shareholders.
• Anderson Talisca's actions were mediated by Bruno Macedo (accused in the Cartao Vermelho case) who was, at the time, a director of the real estate development company Promotav. This real estate agency was 50% owned by Luis Felipe Vieira, through other companies, Inland and Votion.
• Nuno Santos' works, which were rented at no charge in 2013, also featured Bruno Macedo.
• The signing of Yoni Gonzalez, as a free agent in 2019, came as a result of two businessmen: Bruno Andre Carvalho, representing the future team LDA and Benfica SAD, and the agent Joao Pedro Carvalho dos Santos, representing Prime Sports Right Limited, and the player Yoni Copete. [González]». Now, these two businessmen are partners in this second company.
• Jonas arrived at Benfica at no cost, but his signing and renewal resulted in commissions worth six million for Empreseprev and Golf family. These entities are managed by the former attacker's brother, mother and father, which is not permitted under FPF regulations.
• Andrea Zivkovic also arrived on a free transfer, but the player's father received five million euros, similar to what happened with Jonas. Here, in addition to the commission offered to a family member, it is reported that the player's father, Jovica Zivkovic, received money through the company Zile Football Management, which was created eight days before the operation.

There would be many other situations that could be mentioned, but they are all governed by this type of framework. Finally, it is worth noting that Ernst & Young guarantees that in the midst of all this, between buying and selling, Benfica not only “wasted” but also made a profit of 97 million. We will see what the Public Ministry says. Also note the fact that this is true Roy Costa It was mentioned only once, when the auditor wrote that he “shared the report” with the manager.