A new court-ordered report indicated that Citibank (NYSE: C), along with JP Morgan Chase (NYSE: JPM) may have helped cause the bankruptcy of Lehman Brothers Inc by changing guarantee agreements and demanding more collateral.

The 2,200 page report was filed on Thursday in Manhattan Federal Court by bankruptcy examiner Anton Valukas. In the report, Valuka commented that “The demands for collateral by Lehman’s lenders had direct impact on Lehman’s liquidity.” He continued, “Lehman’s available liquidity is central to the question of why Lehman failed.”

The new report said that former Lehman Brothers Executive Officer Richard Fuld and other executives made misleading statements about the bank’s finances and that Fuld was “at least grossly negligent.”