Documents and bank records obtained in discovery during the federal investigation into the underbelly of college basketball detail in meticulous fashion the expenditures of prominent former NBA agent Andy Miller, his former associate Christian Dawkins and his agency, ASM Sports. They include expense reports and balance sheets that list cash advances, as well as entertainment and travel expenses for high school and college prospects and their families.

Yahoo Sports viewed hundreds of pages of documents from the years-long probe that had federal authorities monitoring multiple targets and intercepting more than 4,000 calls across 330 days, providing a clear-eyed view into the pervasive nature of the game’s underground economy.

While three criminal cases tied to the investigation may take years to play out, the documents viewed by Yahoo revealed the extent of the potential NCAA ramifications from the case. The documents show an underground recruiting operation that could create NCAA rules issues – both current and retroactive – for at least 20 Division I basketball programs and more than 25 players.

The documents tie some of the biggest names and programs in the sport to activity that appears to violate the NCAA’s amateurism rules. This could end up casting a pall over the NCAA tournament because of eligibility issues. There’s potential impermissible benefits and preferential treatment for players and families of players at Duke, North Carolina, Texas, Kentucky, Michigan State, USC, Alabama and a host of other schools. The documents link some of the sport’s biggest current stars – Michigan State’s Miles Bridges, Alabama’s Collin Sexton and Duke’s Wendell Carter – to specific potential extra benefits for either the athletes or their family members. The amounts tied to players in the case range from basic meals to tens of thousands of dollars.

NCAA president Mark Emmert released a statement Friday morning to address the latest developments in the corruption probe.

View photos Court docs in the college hoops corruption case spell out who ASM Sports paid and how much. (Credit: Yahoo Sports) More

“These allegations, if true, point to systematic failures that must be fixed and fixed now if we want college sports in America. Simply put, people who engage in this kind of behavior have no place in college sports. They are an affront to all those who play by the rules,” the statement read. “Following the Southern District of New York’s indictments last year, the NCAA Board of Governors and I formed the independent Commission on College Basketball, chaired by Condoleezza Rice, to provide recommendations on how to clean up the sport. With these latest allegations, it’s clear this work is more important now than ever. The Board and I are completely committed to making transformational changes to the game and ensuring all involved in college basketball do so with integrity. We also will continue to cooperate with the efforts of federal prosecutors to identify and punish the unscrupulous parties seeking to exploit the system through criminal acts.”

An ASM balance sheet in the hands of federal investigators shows accounts through Dec. 31, 2015, with the subheading, “Loan to Players.” It listed several who were in high school or college as receiving four-figure and five-figure payments from ASM Sports. Among the largest listed loans:

Dennis Smith, who would go on to play at North Carolina State in 2016-17, received $43,500 according to the documents. Another document headed “Pina,” for ASM agent Stephen Pina, says Smith received a total of $73,500 in loans, and includes notes about “options to recoup the money” when Smith did not sign with ASM.

Isaiah Whitehead, at the time a freshman at Seton Hall, received $26,136 according to the documents. The “Pina” document says Whitehead received $37,657 and was “setting up payment plan.” Whitehead signed with ASM but later left the agency for Roc Nation.

Tim Quarterman, at the time a junior at LSU, received at least $16,000 according to the balance sheet.

Diamond Stone, at the time a freshman at Maryland, received $14,303 according to the documents.

A listing that refers to “BAM” for $12,000 is later identified in the documents as Edrice “Bam” Adebayo, who would go on to play at Kentucky in 2016-17. He did not sign with ASM. There’s a later reference to Adebayo that says he received $36,500. “Bad loan,” reads the document.

Markelle Fultz, who would go on to play at Washington and become the No. 1 pick in the 2017 draft, received $10,000 according to the documents. He did not sign with ASM.

“We learned of the report this morning and it is the first we’ve heard about this information,” North Carolina State director of athletics Debbie Yow responded Friday when contacted by Yahoo Sports. “The report involves an agent N.C. State disassociated with in 2012. Of course, we will fully cooperate with any investigations or inquiries.”

Yahoo Sports also reached out to officials at Seton Hall, Maryland, Kentucky and Washington. They all declined comment or did not return correspondence.

View photos ASM Sports balance sheets included in the feds’ case on corruption in college basketball. (Credit: Yahoo Sports) More

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