The London Independent report that the Glazer family "sanctioned" the sacking of David Moyes after United's 2-0 loss to Olympiakos on February 25.
However, the decision to sack Moyes was only made official once it became mathematically impossible for United to qualify for Champions League.
This is due to a so called 'ejector seat' clause in Moyes' contract, which stipulated that failure to reach the Champions League in his first season would limit his compensation to 12 months in the event of dismissal.
United will thus only have to pay off Moyes for one year rather than pay him off for the full remaining five years of his contract.
It only became mathematically impossible for United to qualify for the Champions League after their 2 - 0 loss to Everton at the weekend left them 13 points behind Arsenal with four games remaining.
Moyes was sacked three days later.
Read the Independent and the Mail for more.