 It concluded that there was no evidence that St. Nicholas funds were improperly paid to any individuals employed by or associated with the Archdiocese, and no evidence or allegation that fraud was committed in connection with the St. Nicholas project.Rather, the cost overruns appear to have been the result of change orders agreed to by Archdiocese decision-makers to address architectural concerns or enhance the design of SNCNS.In addition, the Special Investigative Committee recommended that the St. Nicholas rebuilding effort be spearheaded by a new legal entity, the "Friends of St. Nicholas," which could be affiliated with, but would be independent from the Archdiocese, with separate bank accounts and an appropriately qualified board to do the fund-raising and oversee the project.