Sheffield City Council also apologised today for the part it played in licensing and carrying out “inadequate and poorly recorded inspections” of the Hillsborough stadium.
The report found that Sheffield Wednesday's ground "failed to meet minimum standards under the Safety of Sports Grounds Act 1975".
The city council was part of the local Advisory Group for Safety at Sports Grounds along with other officials such as the police.
The report also criticised Sheffield Wednesday, stating: "There is clear evidence that SWFC's primary consideration was cost and, to an extent, this was shared by its primary safety consultants, Eastwood & Partners."
John Mothersole, council chief executive, said the authority had co-operated fully with the report authors.
He said: "Our role has already been subject to public inquiry, including the Taylor inquiry, which found that our actions at the time were wanting and criticised.
"For that we sincerely apologise.
"Our thoughts remain, as they always have been, with the families and friends of those who lost their lives in the disaster."
Today's report says in 1987 Sheffield City Council wrote to Sheffield Wednesday stating that the police were "quite satisfied with the stadium and have indicated that the degree of co-operation which they receive is very satisfactory".
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