The board of trustees did not pony up their own money to pay for the report.
The report is also very harsh towards the board and the university as a whole including its counsel.
The conclusions of the report was that there was no over- sight at the school which allowed incidents to be swept under the rug. The board of directors never even discussed Sandusky until his indictment which was a whole year into the investigation.
“Standard personnel practices were ignored or undermined by the lack of centralized contrl over the human resources functions of various departments - most particularly, the Athletic Department”
And how would that have stopped Sandusky since he was no longer working for the University after his retirement in 2000. Most of his victims came while he was working for his charity The Second Mile.