Page 72 of the report:
Matt Doherty is a former Tar Heel player who went on to coach at the University of Notre Dame before being recruited to Chapel Hill as head coach in 2000. Doherty explained that upon assuming the coaching position, he inherited the academic support system developed by prior Coaches Dean Smith and Bill Guthridge. That system had academic oversight being handled by McSwain, the counselor with close ties to Debby Crowder. While he felt free to make significant changes to the rest of the team’s coaching and support staff, Doherty was told by Smith and Guthridge, who both had a continued presence on campus, that he should not change the academic support system. As a result, the McSwain-Crowder pipeline continued to operate, and there were 42 enrollments of men’s basketball players in paper classes during Doherty’s tenure.
So if Smith and Gutheridge knew about this and this goes back to 1993, they could lose the 1993 title, but the 2005 seems more likely.