By
Melanie Dinjaski
March 14 2026 - 5:30am
Capital Football has repeatedly told the Canberra soccer community there is little it could have done to hold Gungahlin United more accountable for
its financial struggles.
But further investigation of Capital Football and Football Australia policies has uncovered that Gungahlin United could have been audited by the sporting bodies years before
its epic collapse, which could have provided greater transparency about its financial situation sooner.
The fallout from Gungahlin United's collapse continues. Pictures by Sitthixay Ditthavong and Gary Ramage
It comes as presidents from National Premier League and major community-level soccer clubs in the region have set a meeting for next week to urgently discuss multiple concerns about the sport's governance and possible solutions to put forward to Capital Football.
On Wednesday, Capital Football chief executive Samantha Farrow responded to a
leaked letter she sent in February 2025 denying that clubs were allowed to participate "with significant outstanding debts" in 2024.
Farrow also told
The Canberra Times that the sporting body "does not have the authority to conduct detailed forensic financial investigations into the operations of clubs and relies on clubs to provide accurate financial information regarding their position".
However, Capital Football's 2025 Club Affiliation Policy says otherwise, and it - and other similar policies - could have been actioned well before September last year when the financial issues plaguing Gungahlin United reached a level that ultimately forced the club to hastily fold by November amid almost $700,000 debt.
"At all times that a club is an affiliated club, and for six months after any cessation of affiliation, Capital Football or its authorised representatives, by giving notice to the club (by phone, mail or email), may do any of the following," the Club Affiliation Policy read.
"Examine and copy financial accounts and records of the club; conduct an audit of the above records and the club; and ascertain the club's compliance with its affiliation obligations."
Farrow also said at the time the leaked letter was written, the information from Gungahlin United "indicated the club had sufficient funds in the bank and no significant outstanding debts had been substantiated".
"The only significant liability disclosed to Capital Football at that time was a debt to the ACT government, which we confirmed was subject to a payment arrangement that was being met," she said.
"Correspondence reflected the information available to Capital Football at that point in time."
The Canberra Times requested that Capital Football provide a copy of the documentation Gungahlin United did provide to show there wasn't "significant outstanding debt" and confirm exactly when it was received.
Farrow was also asked if since she started her role in February 2024 it was ever considered to enforce a policy to audit Gungahlin United given the club's history of repeatedly not meeting payment plan obligations to the ACT government and accumulation of debt to Capital Football at different points over recent years.
Capital Football did not respond to both requests for comment.
It wasn't just Capital Football that could have ordered an audit on Gungahlin United.
According to Football Australia's Club Licensing Regulations from 2023-26, which are applied by licensor Capital Football to clubs awarded NPL licences in the region - as Gungahlin United was - the national body "may conduct compliance audits of a member federation and licence applicant [or] licensee at any time."
As the peak soccer organisation in the country, Football Australia could issue directions to member federations (such as Capital Football) and clubs over the licensing framework with "immediate effect unless expressed otherwise".
Even prior to the 2025 Club Affiliation Policy, Capital Football had its NPL Competition Regulations 2023-24 that stipulated several key criteria clubs had to meet in order to be allowed to participate.
"A club must be compliant with obligations under government law and regulations. A club must be compliant with Football Australia and Capital Football Statutes," the regulations read.
"A club must be compliant with its corporate legal obligations as a company or association, including those pertaining to the holding of an annual general meeting and the election of directors or a committee.
"A club must maintain monthly and annual financial accounts, available upon request to Capital Football.
"A club must be and be able to prove that it is solvent and can make required payments to Capital Football, its players, its coaches, its employees, its contractors, and the ACT government throughout a season."
Football Australia's Club Licensing Regulations also have a "grade A" criteria outlining that an annual general meeting must be held by NPL licensed clubs, and an annual budget for the next financial year should also be provided to the licensor (Capital Football).
The liquidator report
by Eddie Senatore released last week has since established Gungahlin United could not have fulfilled any of the aforementioned criteria.
The liquidator's report by Eddie Senatore. Picture Supplied
Gungahlin United did not hold an annual general meeting in 2024 or 2025, the club did have outstanding debt and
did not meet payment obligations to the ACT government, Capital Football,
players, coaches, other staff and contractors at different points in recent years, and, critically, Senatore reported that the club had been insolvent since "at least 2021".
In December, when asked for comment on Football Australia's NPL licence requirements in regards to Gungahlin United, Farrow said "Capital Football has acted in line with all Capital Football and Football Australia policies and procedures. We were not aware of the full extent of the club's debt until more recently."
The liquidator identified multiple alarming issues with the club's finances in his investigation, including several offences by the former Gungahlin United executive committee, all of which have sent shockwaves throughout the Canberra soccer community.
Gungahlin United had a strong base of 2000 members and was continuing to grow in a fast-growing region in northern Canberra. The club had an income of more than $1.1 million according to its 2024 financial year records, but poor record-keeping and overspending saw debts climb.
Concerns raised within Gungahlin United by members, and from those outside the club, were regularly dismissed. There was even an auditor warning in May 2021 and again in December 2022 stating "concern" over the club's profitability and ability to pay off debts, before a different auditor was appointed.
Despite some issues with financial statements presented, the club recorded $1.1m income in FY2024 with significant jumps to previous years. Picture Supplied
Senatore said in his report that executive meeting minutes "do not demonstrate any discussion regarding the club's financial position" and that "committee meetings were often poorly attended".
Senatore concluded net profits recorded in 2020 and 2024 were not enough to sustain an improvement of the club's position, and were "misstated due to the failure to properly account for income received on trust represented by player fees paid in advance". The liquidator was adamant Gungahlin's auditor had "failed in his duties" to advise members of this vital point.
An auditor for the club's 2024 financial report was deemed "unsatisfactory", and the inadequate records made it difficult for the former or interim executive committee to comply with its obligations.
There was also a loan of $100,000 discovered that was paid to the club in December 2023 and repaid by the club in March 2024 to a different beneficiary, according to Senatore's report.
"Excessive" player payments highlighted by the liquidator showed a gradual increase on spending elite programs from $89,648 in 2020 to $278,824 in 2024.
Gungahlin United had 87 different creditors identified by the liquidator, including the Australian Tax Office, with debts totalling an
estimated $682,032.40.
Capital Football under scrutiny over leaked letter
A leaked letter has once again put Capital Football in the hot seat over its actions prior to
Gungahlin United's collapse over debts of almost $700,000.
Samantha Farrow, chief executive of Capital Football. Pictures Elesa Kurtz, Supplied
The Canberra Times has seen a detailed letter sent from Capital Football chief executive Samantha Farrow to a prominent club dated February 24, 2025, that vehemently denied, on the record, that Gungahlin United had any financial red flags to warrant sanctions.
Eight months after the letter was sent, Gungahlin United was no more, and a trail of out-of-pocket players, businesses, and even the ACT government, was left behind.
Titled "Integrity of Capital Football Competitions" the letter signed by Farrow "denies the allegation that clubs were allowed to participate with significant outstanding debts", and said that "the integrity of competition had not been undermined".
It comes after a bombshell report from liquidator Eddie Senatore
released last week revealed Gungahlin United had been insolvent since "at least 2021", and that the ACT government agreed to a "fanciful" repayment deal amid the
club's mounting debt and poor management.
The letter from Farrow early last year was in response to serious concerns in late 2024 raised by Canberra clubs over the financial situation of Gungahlin United and competition integrity.
"Capital Football did not allow clubs with significant outstanding debts to start or participate in the 2024 season," Farrow said in the letter.
"The integrity of the competition remains paramount. Any arrangements regarding financial obligations were made with the understanding that they did not provide an unfair advantage, or disadvantage, to any club.
"If there were any significant outstanding debts, participation in the season would not have proceeded without proper financial arrangements in place. Any flexibility extended to clubs will be within the scope of our policies and applied transparently.
"Clubs and members facing financial difficulties all have the same access to structured re-payment plans, and the content of any discussions will remain private between Capital Football and the club or member in question."
Gungahlin United had been known to pay
top dollar for its National Premier League players for years prior to its downfall, all while ongoing rumours and speculation about hefty debts haunted them.
The leaked letter directly addressed the payment plan Gungahlin United was in with ACT Sportsgrounds for unpaid ground hire fees - which was later confirmed to total $184,451.71, according to the liquidator report.
The Canberra Times was told
by a government spokesperson in September that $99,899.03 of the aforementioned amount had been amassed in 2025 alone.
An excerpt from the February 2025 letter sent by Capital Football boss Samantha Farrow. Picture Supplied
"ACT Sportsgrounds communicated with Capital Football that a payment plan was in place and that as long as the club met the terms, the club was once again financial with them," Farrow wrote.
"If a club complies with an agreed payment plan, it is considered financial."
Farrow was contacted on Wednesday about the contents of the leaked letter and provided the following explanation.
"At the time the February 2025 letter was written, the information provided to Capital Football by Gungahlin United indicated the club had sufficient funds in the bank and no significant outstanding debts that had been substantiated to us," she told
The Canberra Times.
"While rumours about potential debts circulated within the football community, no formal concerns were raised with Capital Football and no evidence was provided to substantiate those claims.
"The only significant liability disclosed to Capital Football at that time was a debt to the ACT government, which we confirmed was subject to a payment arrangement that was being met.
"The February 2025 correspondence reflected the information available to Capital Football at that point in time.
"Capital Football does not have the authority to conduct detailed forensic financial investigations into the operations of clubs and relies on clubs to provide accurate financial information regarding their position.
"Clubs are independent legal entities and are responsible for meeting their financial and regulatory obligations, including those with Access Canberra, the regulatory body for incorporated associations.
"As outlined in the liquidator's report, the club's record-keeping was not up to date, which made the true financial position difficult to determine externally at the time."
An excerpt from a February 2025 letter signed and sent by Farrow. Picture Supplied.
Capital Football defends actions in email to club presidents
Farrow has moved to reassure clubs in the fallout of the Gungahlin United controversy, sending another email to presidents last week.
The email was sent following the liquidator's public report being released, and saw Farrow defend Capital Football's policy and process.
Capital Football also took credit for its policy "triggering" Gungahlin United to eventually be forced to wind up.
A staggering debt of an estimated $682,032.40 was uncovered by the liquidator, as well as the damning discovery that the club operated while insolvent since "at least 2021", which has prompted immense frustration at
every level of the Canberra soccer community.
In the email Farrow confirmed that Capital Football had agreed to
return $46,055 of early NPL player registration deposits it received from Gungahlin United one month before the club officially folded in November.
This refund was a win for
angry out-of-pocket players and families that was only secured after a formal request to Capital Football from the liquidator. However Senatore
still requires legal advice on distributing the funds.
Farrow admitted to presidents she was aware of the debt rumours surrounding Gungahlin United in 2024 when she began her role.
She claimed it was a reason why a new "Club Affiliation Policy" was brought into effect in March 2025, which Capital Football said would "strengthen its ability to respond" when clubs owed money to the sporting body or other clubs.
An excerpt of an email from Capital Football's Samantha Farrow to club presidents sent last week. Picture Supplied
The chief executive explained in her email that Gungahlin United met the requirements of that policy based on financial reports provided to them, which is why the club could participate in the 2025 season.
"They had no outstanding debts to Capital Football and provided financial reports that indicated the club was in reasonable standing with an agreed payment plan with the ACT government," Farrow wrote last week.
Though during the year she said
Gungahlin United accumulated $18,000 in debt to Capital Football.
Capital Football said this was the catalyst to put pressure on the club to produce further financial documentation, which it failed to do, and ultimately led to
the club's demise.
Capital Football had hoped the Gungahlin United drama was a
"closed chapter", but the liquidator's report confirmed that the club's finances had been in a
"disgraceful" state for years prior to its collapse.
It was
last September that Gungahlin players and coaches publicly came forward
claiming they had been unpaid.
The ACT government then revealed to
The Canberra Times it was
owed more than $180,000 in unpaid ground hire fees after previously denying a freedom of information request to disclose Gungahlin United's debt in March last year.
For many Gungahlin United members this figure owed to government being made public was shocking.
Last month on
ABC Radio, Farrow said that clubs were "responsible for their own finances" but admitted Capital Football had
"dropped the ball" in regards to Gungahlin.
She also declared that Capital Football "did pick up on the warning signs", pointing to its actions in September 2025 requesting further financial documentation from the struggling club.
Former president Neil Harlock and
executive committee stepped down later that month and a new interim committee was forced to fold the club in October due to the club's
"significant debt" and alleged
"mismanagement".
By November it was discovered by the liquidator that the club had debts of
almost $700,000.
Capital Football chief executive Sam Farrow has been in the role since February 2024. Picture by Karleen Minney
The flow-on effect left
2000-plus players without a team - including
many out-of-pocket - and the promotion of new clubs
to the NPL competition, as well as disappointment in soccer circles that Capital Football and the ACT government hadn't acted sooner on the club's debts.
Farrow said Capital Football's "Club Affiliation Policy" had been further strengthened
ahead of the 2026 season.
The handling of the Gungahlin United controversy by Capital Football is set to be discussed further at a formal meeting of club presidents and the sporting body in April.
Since 2021 Capital Football has had four chief executives at the helm of soccer's governance, competitions, and grounds and facility use within the Canberra region.
Farrow began her role in February 2024, and Ivan Slavich was in charge
from December 2022 until he quit in October 2023 after
he publicly criticised the board for axing the Canberra United Academy.
Before Slavich, Chris Gardiner was interim chief executive
from February 2022, when Capital Football failed to find a permanent successor to Phil Brown, who stood down
in December 2021.
As far back as 2019, the same year Gungahlin United's men's NPL first grade team won the grand final,
the club was docked six points by Capital Football for owing a significant amount in unpaid registration, ground hire and referee fees.
Gungahlin United has faced financial hurdles after it was found that between 2017 and 2018 its former president,
Aaron David Alexander, was guilty of stealing from the club, and
hardship followed despite his
exit in 2018.
Though the club was still struggling financially in 2023, Gungahlin United
met with Football Australia to be added to the national second division competition - the same year Capital Football again threatened
to impose sanctions on the club over its unpaid fees.
Gungahlin United did not
meet strict criteria and provide detailed proposal submissions required by Football Australia.
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