is "creating a perceived value/role in your business". Emphasis is further placed on perceived versus actual value. Sounds like Deloitte did a good job of selling a role for themselves with minimal risk aside from potential reputational risk IF they ever take a negative actual stand on anything. Right now they appear to be performing a clerical role for professional rates and providing the same type of service to the NCAA that the NCAA Executive Director provides for the Presidents of its member institutions.