The Football Association and Sheffield Wednesday are reportedly being investigated for possible criminal culpability over the 1989 Hillsborough tragedy, where 96 Liverpool fans died.
Former chief constable of the Durham force Jon Stoddart, who is leading an investigation into the disaster, has revealed that the South Yorkshire Police and the Sheffield City Council are also being probed.
"We are exploring all liability, both public and individual," Stoddart told The Guardian. "We are looking at unlawful killing - who is responsible for the deaths."
Stoddart has also stated that the investigation is looking into the safety of the Hillsborough ground, which at the time is said to have had a safety certificate 10 years out of date.
An independent panel released documents last year claiming that over 100 police statements had been altered in order to deflect blame onto the fans.
