Mancini managed City between 2009-2013, and guided them to a first English top-flight title in 44 years, as well as an FA Cup victory.

Among the club's alleged breaches are failures to provide accurate details for player and manager payments for nine seasons, beginning from the year Mancini took charge.

"It's not an issue that concerns me. It's nothing new because this matter has been discussed for the last four or five years," Mancini, now Italy coach, told reporters ahead of his side's UEFA Nations League match in Turkey.

"Manchester City has not been found guilty, and the alleged double contract is not my concern. It's their issue, not mine."

On Friday, it was widely reported that an independent commission had decided City were guilty of 114 charges relating to breaches of financial rules.

But no official announcement has been made by the Premier League and there is no firm indication of any potential sanction.

City have strenuously denied the charges and their chairman Khaldoon Al Mubarak on Saturday said he is still confident of proving the club's innocence.

City are expected to appeal against their eventual punishment, which is yet to be announced and could include a points deduction, expulsion from the Premier League or a huge fine.