Carlo Ancelotti left Everton on the first day of this month to return to Real Madrid, and the Toffees have yet to find a replacement.
Ancelotti and the club were already discussing transfer plans for the summer before he walked away, and The Sun has shared why Moshiri did not put up a fight to stop him.
With three years still to run on his contract before his departure, the exit enabled the Everton owner to cut salary costs, saving £36m as a result.
According to The Sun, Ancelotti was well aware of the financial situation at Goodison Park, and one reason why he left after just 17 months in the dugout is because Moshiri will have little freedom in the transfer market this summer.
Hiring Ancelotti and his backroom staff cost a lot, but Everton do not have anything to show for it.
They finished in 10th position last season, struggling for consistency particularly at home.
Paying him £250,000 a week was not worth it in the end, and the appointment proved not to be an inspiring.
Ancelotti was also supported in the transfer window, with Allan, James Rodriguez, Abdoulaye Doucoure, Ben Godfrey and Robin Olsen all arriving last summer.
Another manager would have led that squad to a top-seven finish, with David Moyes guiding his West Ham team to sixth place.
The Hammers squad is not better than Everton’s, but they punched above their weights and will be playing in the Europa League next term.
Moshiri wants something similar with the Toffees, but Ancelotti was not able to deliver.
He needs the next manager to and cannot afford to get yet another appointment wrong.