Callaway argued that the KPMG approach was needed only if it had committedanerror in setting up the fund--and that a change in return estimates wasn't anerror.
"We saw that when the decoder rat committedanerror, the encoder basically changed both its brain function and behaviour to make it easier for its partner to get it right, " he said.
However, after review, school officials determined the dean in question had committed"an inadvertent error and not an intentional breach" by sending the message to two students.