Manchester United have cancelled the corporate credit cards of senior figures at Old Trafford as part of a cost review process instigated by minority owner Sir Jim Ratcliffe to help the club comply with profit and sustainability regulations (PSR), sources told ESPN.

United were hit with a 257,000 ($323,000) fine last summer following a breach of UEFA's financial sustainability regulations.

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Overspending during the past two summer transfer windows -- the club has spent 381 million ($479m) on new players since June 2022 -- coupled with a drop in revenue due to United's group stage elimination from this season's Champions League has led to specialist consultants Interpath being hired to review all costs and expenditure at the club.

Sources told ESPN that United are confident they will comply with the Premier League's PSR rules, but the club's chief operating officer, Collette Roche, said in December, "We have to be very careful to ensure we remain compliant" before adding that meant "being really disciplined on spending going forward, with a balance between incomings and outgoings."

Ratcliffe, who through his Ineos Group secured a 27.7% stake in United from the club's owners, the Glazer family, in February, has set in motion a full review of costs at Old Trafford.

A club source confirmed that the review has led to heads of department having their corporate credit card accounts stopped in order to change the culture and become more cost-focused and disciplined while focusing the maximum possible resources on football objectives.

Sources told ESPN that heads of all departments at United are also expected to meet Interpath consultants to assess departmental budgets and explore ways to save money and improve outcomes.

The review started this month, and sources said it will be ongoing for "several weeks," with the first phase focused on suppliers, utilities and travel costs.

While sources said that player trading will not be covered by Interpath as part of their responsibilities, any cost savings will ultimately have a direct link to how much can be invested in the squad.