The national governing body filed for a voluntary petition for protection under Chapter 11 of the Bankruptcy Code in the US Bankruptcy Court for the Southern District of Indiana in December 2018.

As reported by The Orange County Register, financial records for the first 14 full months since then raise questions about USA Gymnastics' commitment to Safe Sport, the programme which seeks to educate and raise awareness about sexual and physical abuse within the sport and investigate predatory and abusive individuals.

This is according to a review of financial records by the Southern California News Group (SCNG).

Less than three per cent of all USA Gymnastics expenses between January 2019 and February 2020 were spent on Safe Sport, according to hundreds of pages filed with the US Bankruptcy Court.

"They have made no commitment to change," Mick Grewal, a Michigan attorney, said of USA Gymnastics.

SCNG asked USA Gymnastics for an explanation as to why the organisation only spent $900 on Safe Sport in February.

In response, USA Gymnastics said: "Safe Sport efforts are becoming part of USA Gymnastics’ broader culture, not just one department’s responsibility.

"Because every department in our organisation is focused on making changes that keep our athletes safe and healthy, the number reflected in this line item does not come close to representing the entirety of the resources invested in safety, nor is it a correlation to the work done.

"As just a few examples, so far in 2020: USA Gymnastics has signed a contract with the Positive Coaching Alliance to help create content to teach positive coaching techniques, and partnered with Spot TV to help promote remote access to training for parents.

"The Safe Sport team presented to the USA Gymnastics Board of Directors and trained all new staff members on safe sport policies, and the Safe Sport department created an athlete safe sport summary for all USA Gymnastics national team athletes and a one-page summary for all event staff to help foster a better understanding of Safe Sport.

"Every member of USA Gymnastics’ staff has received – and will continue to receive – critical training on Safe Sport policies, how to identify misconduct, and mandated reporting requirements.

"All of this, and much more, has occurred while the Safe Sport department has continued to investigate and close cases and serve as a trusted resource for the community’s questions. 

"The primarily service-based department currently has eight full-time and contracted personnel, and will be hiring additional staff in the coming months. 

"Their salaries are not accounted for in the Safe Sport budget, yet their tireless work is entirely focused on Safe Sport."

According to the bankruptcy filings, USA Gymnastics listed $38.51 million (£32.75 million/€35.98 million) in total expenses between January 2019 and February 2020.

During that same period, USA Gymnastics reported $1.13 million (£960,000/€1.06 million) in Safe Sport expenditures.

Nearly 30 per cent of all USA Gymnastics expenditures - $11.47 million (£9.74 million/€10.72 million) - during the 14-month period went to legal fees.

As reported by The Orange County Register, Irvine attorney John Manly said the financial records "lay bare the strategy by USA Gymnastics where they’ve tried to convince Congress, tried to convince the media, tried to convince the public that they’ve changed".

"They haven’t changed," he added.

"This is just putting more lipstick on a pig.

"It’s the same old thing: all they care about is money and medals."

Last week, four-time Olympic gold medallist Simone Biles repeated her call for an independent investigation into USA Gymnastics and the Larry Nassar scandal after the national governing body wished her a happy birthday on Twitter.

Biles, the US' most decorated gymnast, celebrated her 23rd birthday on Saturday (March 14).

The American star, among the dozens of gymnasts sexually abused by Nassar, has been a frequent critic of USA Gymnastics and its handling of the scandal.

USA Gymnastics has offered $215 million (£182 million/€201 million) to survivors, but they must either accept the offer as a group or continue pursuing their lawsuits.

Should the survivors vote to accept the settlement, offered by USA Gymnastics as part of a plan for the organisation to emerge from bankruptcy, the body's former President Steve Penny, former coaches Márta and Béla Károlyi and other US Olympic officials would be released from liability.

More than 350 women are thought to have been sexually abused by Nassar, given an effective life sentence by a Michigan court in 2018 and who is also serving a 60-year jail term for a federal child pornography conviction.