Sources: NBA has no evidence Ballmer funneled money to Leonard via sponsors - ESPN

The NBA has found no evidence showing LA Clippers owner Steve Ballmer funneled money through team sponsors to pay Kawhi Leonard in order to circumvent the salary cap, according to three people with knowledge of discussions between the two sides in recent days.

Instead, the NBA is focused on whether the team's introduction of Leonard to team sponsors constitutes a violation of the league's rules prohibiting salary cap circumvention, two of the sources said. The league is examining whether the Clippers are guilty of «failure to supervise» employees, though it's unclear what specific rule the team would have violated or what the penalties would be, two of the sources said.

The 11-month investigation into salary cap circumvention allegations expanded beyond Leonard's deal with Aspiration, the now-defunct green banking company at the center of the allegations, to at least three other companies that also had deals with the Clippers, two of the sources familiar with the talks told ESPN. However, sources said, the league has presented no evidence that Ballmer funneled money to Leonard.

The league presented initial findings of its investigation, led by law firm Wachtell, Lipton, Rosen & Katz, to the Clippers in late July, according to multiple people familiar with the matter. In recent days, both sides have been negotiating a resolution to the investigation, the people said. Those talks — led by attorney David N. Kelley of law firm O'Melveny & Myers for Ballmer and the Clippers, and NBA general counsel Rick Buchanan — at times have been «spirited,» one source said.

NBA spokesman Mike Bass did not respond to multiple requests for comment last week and Monday, including an email Friday that detailed ESPN's findings. In a statement