The Salt Lake City Olympic scandal might stem from a foreign exchange program established by the U.S. Olympic Committee in the 1980s, the Salt Lake Tribune reported.
The programs bought sports equipment and helped train athletes in developing nations.
USOC officials, the newspaper said, took financial liberties with the program -- wiring funds to foreign accounts, shopping with international guests on per diem expenses, reimbursing travel costs with cash and keeping sloppy records.
Former USOC Treasurer Howard Miller called the programs a "slush fund." As far back as 1988, he accused USOC officers of "paying off IOC members" under the guise of travel reimbursements.
Miller's account is supported by an internal investigation by the USOC's legal firm, Hogan & Hartson. The investigation was initiated last December when it was discovered Salt Lake boosters had paid for IOC members' children to attend U.S. colleges.
The report was made public in October, after congressional committees demanded USOC release it.