Found in a footnote on page 32 of the report - the fraudulent class wasn't even needed.
At the hearing, there was significant discussion as to whether the student-athlete actually needed the additional summer course in order to meet NCAA initial eligibility requirements and/or admission to the institution.
The institution did not contest that the academic fraud occurred; only that the student-athlete did not ultimately need the course because one of his courses from a high school was recalculated to give him additional credit for having taken an honors course. Here, the institution was still required to report the academic fraud as a violation to the NCAA.
Moreover, it was not until after the fraudulent credit was obtained and the NCAA Eligibility Center had completed the student-athlete's certification that the institution realized that the course was not needed for eligibility purposes