The NRL has finalised its sanctions against the Eels for systematically rorting the salary cap, including a $1 million fine, the stripping of 12 competition points and the cancellation of registrations of the so-called "gang of five" administrators.

However, the governing body is now turning its focus onto the role of player agents – and potentially players – in the next phase of its investigation.

The conduct of at least four high-profile agents will be scrutinised in coming weeks, as the NRL integrity unit prepares a report that will be passed on to the Agent Accreditation Committee for review.

One of the key planks in the report is the sworn testimony provided by former Eels chief executive Scott Seward, who claims several of Beavis' clients were the beneficiaries of a series of off-the-books payments.

While agents are meant to take their fees via a percentage of the client's earnings, Seward claimed the Eels paid Beavis directly for securing the services of Lee Mossop from the English Super League, and that another player agent, Paul Sutton, claimed to be owed $10,000 for persuading Corey Norman to join the Eels.

In his signed statement to NRL investigators, Seward said: "The club paid Beavis $20,000 to fly to England and get an agreement with Wigan." According to Seward, Beavis presented two invoices to the club that were paid directly to All Sports, Beavis' company.

Seward told investigators it was his understanding that "had Beavis not been paid for his services in attempting to reach an agreement with Wigan, then Mossop would not have signed with the club".

According to a schedule of secret player payments not declared to the NRL, Mossop was to receive $150,000 in seasons 2014 and 2015.

"Beavis said words to the effect of, 'I'm looking after Lee Mossop. I've just gone over to England, he's coming out. Where's his house? Where's his car?' " Seward said in his statement.

Mossop played just three games for Parramatta before requiring shoulder surgery. He wanted a release from the second year of his lucrative contract to return home.

Emails obtained by Fairfax Media reveal Seward, Jason Irvine (then football manager) and Beavis negotiated an $85,000 exit payment for Mossop, only $35,000 of which was reported to the NRL.

The unreported $50,000 for Mossop came from Irvine's personal bank account.

Irvine admitted to the NRL that his account was flush with money from a supplier, Green Options, which had inflated invoices to the club and then sent back the excess money to Irvine to pay players.

On February 5, 2015, a frustrated Beavis emailed Mossop about the expected payments. "I am chasing like a greyhound … Irvy tells me the bank at this end are saying the account details you provided are wrong and the transfer keeps bouncing," Beavis wrote.

A week later Mossop informed Irvine that $15,000 had arrived. "How many separate payments are you going to do it in?" Mossop wanted to know.

Seward also told NRL investigators that towards the end of 2013 he received a call from Paul Sutton, who represented Corey Norman.

"Where the f---'s my money? It's been promised to me," Seward claims Sutton said to him in one phone call.

Seward said he asked then recruitment manager Peter Nolan if the club owed Sutton $10,000.

According to Seward, Nolan replied: "Yes, we do, it's the only way we could get him [Norman] to the club."

Seward said that in November 2013 Nolan gave him a document that showed Sutton was to get $10,000 over and above his management fee for getting Norman to the club.

No evidence was given about the $10,000 being paid, and Sutton vehemently denied knowing anything about it. "I honestly don't know anything about it. It's news to me," he told Fairfax Media.

Beavis declined to comment and Nolan did not return calls.

In the case of Hayne, it is alleged the cross-code star was paid $450,000 for seasons 2014 and 2015, even though he was released by the club in the latter year to pursue his NFL dream with the San Francisco 49ers.

It is alleged that, in total, Hayne was promised $465,000 in payments made with the intention to circumvent the salary cap.

"Beavis said words to the effect of, 'I've got a heads of agreement … that Jarryd's owed $225,000 a year,' " Seward said in his statement.

"Beavis showed me a copy of the head of agreement between Hayne and the club."

The Eels have signalled their intention to re-sign Hayne, potentially for the remainder of the current season, now the former NSW Blues and Kangaroos fullback is a free agent. Hayne quit the 49ers with a view to representing Fiji in rugby sevens at the Olympics, but he missed the cut for the Rio Games.

He has previously stated his desire to rejoin the Eels if he was to return to the NRL, and the club could free the salary cap space required by granting troubled former skipper Kieran Foran a release.

However, the NRL may yet question Hayne over any knowledge of the off-the-book payments, while the Agent Accreditation Committee has the power to revoke the accreditation of managers complicit in salary cap cheating.

Powerful managers Isaac Moses, David Riolo and George Mimis were suspended for six months for their roles in the Melbourne Storm salary cap scandal.