Conspiracy theory? I think not, go back and re-read the posts. Someone asks how that much money can be missing without someone knowing. Its simple, no one bothered to check, they trusted the individual controlling the funds. I gave a few examples of situations I handled that show its easy to steal money if there are no checks and balances in place.
I asked how much money was needed to run a youth lacrosse program. No conspiracy could be implied from that.