Former Celtic, Dunfermline and Livingston boss Hay, whose son-in-law, Tomasso Angelini, is part of the ownership group, was brought in as a consultant to assist the 52-year-old.
DC, gains from a Connecticut property-investment partnership, a suspect deal between Enron and the state rubbish authority, and that Ford Mustang, which was given to Mr Rowland at a Tomasso family bash.