How might this occur?
That query swept by way of the workplaces of NFL groups final week after The Athletic broke the information that Amit Patel, 31, a former worker within the finance division of the Jacksonville Jaguars, allegedly stole greater than $22 million from the workforce over a four-year interval.
Patel was a mid-level worker who labored for the Jaguars from 2018-23. He allegedly created fraudulent fees on the membership’s digital bank card after which lined his tracks by sending falsified recordsdata to the workforce’s accounting division. In response to a charging doc, he used that cash to purchase autos, a condominium and a designer watch price over $95,000. He additionally bought cryptocurrency, splurged on luxurious journey for himself and others and used the funds to maintain a prison protection lawyer on retainer. Patel’s lawyer mentioned that the overwhelming majority of the $22 million he stole had been playing losses; Patel allegedly positioned bets on soccer and each day fantasy sports activities with on-line playing websites.
Patel is anticipated to plead responsible to a number of fees — wire fraud and an unlawful financial transaction — in a court docket look Thursday, his lawyer, Alex King, mentioned.
In an announcement, the Jaguars mentioned that the franchise engaged “skilled regulation and accounting corporations to conduct a complete impartial evaluation, which concluded that no different workforce staff had been concerned in or conscious of his prison exercise.” That reality makes the query individuals across the league had been asking final week much more salient: How was Patel, working alone, in a position to steal greater than twice the quantity quarterback Trevor Lawrence counts towards the Jaguars’ wage cap?
The Athletic spoke to 2 individuals aware of Patel’s work for the Jaguars in addition to 9 individuals who work or have labored in finance for NFL groups or different professional sports activities franchises. Patel was no mastermind, individuals who knew him mentioned, however moderately a man in the appropriate place on the proper time. The Jaguars could also be a franchise price an estimated $4 billion (in keeping with Forbes), however the workforce’s finance division was understaffed. And turnover in key positions and a swap to a brand new bank card system created a gap that Patel exploited. The individuals who knew him and others who work or have labored for NFL groups questioned why Jacksonville didn’t have higher safeguards in place that might have made it tougher for Patel to get away with what he did and for thus lengthy.
“When you’re working a decent enterprise, this may be unattainable to tug off greater than as soon as,” mentioned a former chief working officer for an AFC workforce. “For (4) years, anyone was asleep on the swap.”
“I do know individuals gained’t imagine it. However he was tremendous fundamental.”
That was how one one that knew Patel throughout his time working for the Jaguars described him. That individual and others who spoke to The Athletic had been granted anonymity to debate his work, which stays beneath federal investigation. Patel didn’t put on fancy garments or flash his new costly watch or brag about journeys he took on personal jets with buddies. “Apart from the truth that he drove a Tesla, in case you had been to see Amit, you wouldn’t assume like, Oh, right here’s a dude that’s siphoning thousands and thousands of {dollars} from his job,” the supply mentioned.
Patel was pleasant and well-liked within the workplace. His job required him to work together with many division heads, and the supply mentioned he had “actually nice connections with everybody throughout the group.” Patel oversaw the finances exercise for every division, and he was answerable for serving to division heads code particular person bills. If an expense got here by way of on a company bank card, Patel was the individual Jaguars staff would go to to ask: Hey, the place does this have to go?
The staffing hierarchy for an NFL workplace is just like any group: coordinator, supervisor, director, vice chairman, senior vice chairman. Patel joined the Jaguars in 2018 because the coordinator of economic planning and evaluation and was not promoted till three years later — to supervisor of economic planning and evaluation. So the majority of the alleged fraud occurred when he was a coordinator.
Court docket paperwork element how Patel helped put together the Jaguars’ month-to-month monetary statements, oversaw division budgets and acted because the administrator of assorted applications, together with the Jaguars digital company card program. In October 2019, Patel’s direct supervisor, the director of economic planning and evaluation, moved to a job in a unique division and was not changed. Two sources aware of Patel’s work for the workforce mentioned two different staffers additionally left the finance division, forcing others, together with Patel, to choose up their work. It was not unusual for staffers to reach at work at 8 a.m. and never depart till 9 p.m.
“There was some transition within the group which I imagine created a chance for this to flourish,” mentioned one supply.
Added King, Patel’s lawyer: “They had been short-staffed in these departments. Usually you’d have segregation of duties, these sorts of inner checks and balances and so they had misplaced individuals by way of attrition. … You’re purported to have Particular person A do that half and Particular person B do that half as a verify and stability and segregation of duties and impulsively he was doing each roles.”

Everbank Area, residence of the Jacksonville Jaguars. (Sam Greenwood / Getty Photos)
The Jaguars switched to a digital bank card system after Patel had been with the workforce for a couple of yr. VCCs are thought-about safer than having staff carry round bodily playing cards, and so they hold the cardboard info personal when making on-line transactions. Nevertheless, it takes time for workers to transition to the brand new system, and the individual introducing the system is relied upon to reply questions. She or he turns into the go-to, the trusted knowledgeable.
Patel was that trusted individual in Jacksonville. When he first began managing the VCC program, there was an worker from accounting who checked Patel’s submitted sheets, however then that worker left, and that layer of safety additionally went away.
“The primary rule you study in accounting is you must have twin controls for a motive,” mentioned one supply.
The federal charging paperwork state that as the only real administrator of the VCC program, Patel had the facility to create person accounts, approve new VCCs, request modifications to the accessible credit score for the VCCs, and classify all VCC transactions within the Jaguars’ normal ledger. Every month, he created an “integration file” that listed every VCC transaction with price coding info. However as a substitute of precisely reporting the VCC transactions, Patel is alleged to have created fraudulent entries utilizing quite a lot of strategies to make sure that the whole greenback quantity of VCC bills matched the balances paid by the Jaguars. Charging paperwork state that he “recognized official recurring VCC transactions, comparable to catering, airfare and resort fees, after which duplicated these transactions; he inflated the quantities of recurring VCC transactions; he entered utterly fictitious transactions that may sound believable, however that by no means truly occurred; and he moved official VCC fees from upcoming months into the month of the mixing file that was instantly as a result of accounting division.”
Individuals who would possibly assume an NFL franchise could be a tightly monitored operation aren’t incorrect. Nonetheless, in Jacksonville, that description solely utilized to the soccer facet of the enterprise, as a result of the league workplace screens every workforce for wage cap compliance.
“We had been so anal about every part,” mentioned a former Jacksonville worker on the soccer facet. “It went right down to the penny. Fixed communication with inner accounting, fixed communication with the NFL administration council, with participant personnel (in) NFL headquarters, so by the point an official audit (from the NFL) got here down, it was yesterday’s information.”
Audits of the non-football facet of the Jaguars did occur, in keeping with a supply, however they didn’t scrutinize each transaction. “The factor with any audit is every part is samples. So in the event that they pull a pattern and the help aligns and helps the transaction, then there aren’t that many questions.”
In 2019, the FBI caught Sacramento Kings chief income officer Jeff David stealing $13.4 million from 5 corporations by representing to them that funds they made had been going to the Kings, when as a substitute they had been going to financial institution accounts that solely he managed. David was sentenced to seven years in jail however was granted an early launch in September 2023.
An ESPN article chronicling the mess in Sacramento described the way it turned a “cautionary story” inside NBA circles, with CFOs sharing completely different strategies of inner stress assessments on the league’s annual gross sales and advertising and marketing assembly. One NBA workforce president advised ESPN the franchise “initiated a full audit of its operations” days after David’s fraud turned public data.
David was a prime government stealing from different corporations, not a lower-level worker allegedly defrauding his personal group. However the response from the NBA neighborhood mirrors what’s now occurring throughout the NFL.
“We noticed a large number on the market with the Sacramento Kings, so it’s not the primary time,” one present AFC workforce president mentioned. “However you definitely step again and assume, what do we’ve got in place?”
In response to interviews with officers from different NFL groups in addition to people working in finance at different skilled sports activities franchises, the Jaguars could also be an outlier in how little they had been doing to observe an worker with a lot management over spending. Most of these interviewed had been gobsmacked that one individual would have unchecked oversight of the VCC setup.
“Discuss having egg in your face. That’s an entire f—-ing omelet,” mentioned a former finance specialist for an NHL workforce.
A former finance worker for an NFC workforce mentioned that their CFO ran the company card program, accounts payable obtained the statements for the playing cards, after which a supervisor accredited every report. That finance worker reviewed the court docket submitting that detailed Patel’s alleged crimes and mentioned the sheer variety of falsified transactions he created ought to have resulted in detection at an earlier level.
“Quite a lot of occasions an enormous quantity won’t appear like an outlier,” mentioned a former chief administrative officer of an NFL workforce. “Often, you will have somebody who fees a fee after which bills it to another person. Then the cash comes again to the finances and also you see the determine hitting your account as an outflow of money. Somebody would discover in the event that they turned in a invoice for $100,000 and it was paid out by another person at $150,000.”
But when one individual handles a number of layers of the method, it may possibly go “upside-down” rapidly. “It definitely was a flawed system they’d in Jacksonville,” he mentioned. “Any person was given means an excessive amount of leeway and means an excessive amount of belief.”
A former NFL COO mentioned in a textual content message that he had “by no means heard of an worker having that form of entry with out layered controls in place. … Often all people as much as and together with CEO degree has one other occasion who has to approve bills. Typically it could be at a sure degree (say above $10k) however their state of affairs sounds extremely uncommon.”
One other former NFL COO mentioned that Patel’s alleged fraud would possible have been detected at his group as a result of his fraudulent fees would have blown the annual finances. “As soon as a fiscal yr was underway, every division head would obtain a month-to-month replace of bills for the month versus the plan. Typically the precise spending would possibly differ from the deliberate spending for easy timing causes. Something over a 5 % variance would obtain scrutiny from various sources together with the finance division, the person who finances reported to and/or myself,” he mentioned in a textual content message.
The spreadsheet integration file Patel allegedly falsified won’t have even been reviewed by superiors, mentioned the previous finance worker for an NFC workforce, however moderately one thing that accounting merely uploaded to a server. “It’s accounts payable, in order that’s not like a high-quality tooth comb. When it will get again to accounts payable, you’re beneath the idea that it’s all taken care of, and it’s able to be paid,” the worker mentioned.
A 3rd former COO defined that groups typically bear three completely different audits yearly: a league audit targeted on compliance with the wage cap, then two others, one accomplished internally, then one other initiated by a banking establishment (if the workforce borrows cash). The inner audit would have been the one almost certainly to detect Patel’s alleged fraud, the COO defined.
The finance individuals who spoke to The Athletic mentioned they anticipated NFL groups to evaluation their reporting construction and probably beef up these inner audits in gentle of what occurred in Jacksonville. The senior members of the Jaguars’ monetary operations whereas Patel was there stay of their posts. In response to the workforce’s web site, the group has elevated the dimensions of the finance division by six staff since Patel was fired in February. Two of these positions are new — a vice chairman of accounting, and a senior supervisor of accounting. The workforce added in an announcement: “With the help of exterior consultants, (the group) has extensively reviewed its personal insurance policies and procedures, added workers to its finance division, and brought different measures to make sure the integrity of its monetary controls.”
As for Patel, his lawyer mentioned Patel checked himself into an inpatient restoration heart this previous spring and has cooperated with the federal government and the Jaguars. King mentioned his consumer is remorseful, takes “full duty for his actions” and has opened a playing dependancy restoration heart, the place he plans to be “lively within the therapy neighborhood.”
He was additionally working for Uber, driving the black Tesla that’s referenced in court docket paperwork as one of many spoils from his alleged crimes. (His lawyer mentioned Patel bought the automobile along with his personal cash.)
A couple of days earlier than his alleged fraud turned a nationwide headline, Patel picked up Chris Chaney, a product marketer from Cincinnati, and his spouse from the Jacksonville airport and drove them 40 minutes to their Airbnb in Jacksonville Seashore. They had been on the town to see the Bengals play the Jaguars.
Chaney mentioned Patel made small discuss as he drove, mentioning the nation membership the place he’s a member and telling the couple he’d been a Jaguars fan since he moved to Jacksonville as a child. Patel advised Chaney he’d labored in finance for the workforce however was just lately laid off due to some restructuring.
(The Athletic’s Tim Graham contributed to this story.)
(Illustration: John Bradford / The Athletic. Photographs: James Gilbert, Julio Aguilar / Getty Photos)