Which is what?
Again, which is what?
Uh, that stuff that shouldn't rise above the pay-level of a college dean (more likely an assistant to the dean) is being kicked not only to the Provost and President but beyond to a politician and an accounting firm which has absolutely no competency in this area?
This tells me that this has always been a hot potato and that the U.'s admins are abrogating responsibility so that the necessary decisions can be made. It's not that there aren't already structures in place that could easily take care of this scandal (there are, every school has them), it's that the basketball/football programs are involved, so the President abrogates his responsibility, kicks it up to the politicians and cover-artists (accounting firm) who have to gauge the political fallout.
Given the chain of responsibility here, can there be any doubt that the chair of that department was getting paid by someone to do this? People don't do these kinds of things otherwise.
This scandal is rotten to the core. When people who should not be involved in something like this suddenly become involved, you have to ask the question: why?
This is not a criminal thing.