Glad to see most aren't buying into this: I was an Auditor for 10 years. Whomever is broadcasting these results is relying on public ignorance of a specialized field. Blaming Pitino for this, or even suggesting this is negatively reflects on Pitino is unequivocally disingenuous. This is not about Pitino at all (nor stollings). This is not about the athletic department. Matter fact, this article pretty much only states the writer is ignorant or somebody is after Pitino. The Dept, or should have had, experts design and aid in the implementation of internal controls. Likely done by the internal audit department or an outside consultant. Reading between the lines, one can infer: 1. There was a control - the budget. 2. There was an approval process - for the budget. 3. There was monitoring of the results - evidenced by a need for approval. 4. There was a process for deviation from the budget and the process was followed - evidenced by need for approval for additional spending. 5. The auditor incorrectly called something a deviation in the operation of a control, when this was clearly a design flaw (if this is even considered a control deviation). Otherwise, the auditor does not have a complete understanding of internal controls. Me thinks this is probably the case. 6. The only conclusion that can be drawn about Pitino is that he performed his part as it was designed, and thus should actually reflect positively on him. 7. With the given information, it appears Teague did his portion correctly too. For issues with control structure the ultimate responsibility is with the Board of Regents and Kaler. They likely hired someone to perform this task. If this is not an auditor ignorance problem, than it is a designer problem. These are far more common than one would think. The Gas issue is also a design flaw. However, it is more akin to laziness in research. As another poster pointed out, the opportunity cost is probably higher to stop for gas, here's why: one stops, saves the difference between what the company charges and what is available near the airport. However, that difference must be compared to what it costs to operate the Private jet for the time it takes to stop. So say it costs ten minutes to stop for gas. Say the rental company charges $5 while the retail rate is $3. Assume a 20 gallon tank. $100 vs $60. Nominally there is a $40 difference. Then add in the the hourly rate for the 10 minutes of plane usage. We know from the article that it is roughly $6,000 per hour. That is possibly only when flying and there is likely a cheaper idle rate). Even still, it is unlikely that one can get it cheaper than what is offered by the rental company on the retail market. Especially, if one works for a large university that should have negotiated said rate with the rental company. Stopping for gas is what people do that rent a car on vacation (if and only if, they have verified substantial savings or are cash poor). When your work involves traveling, you quickly do the math and realize it is far cheaper to pay for gas via rental company, even if their's is a higher rate.