Steve Ballmer, owner of the Los Angeles Clippers, is being accused of circumventing the NBA's salary cap by paying $28 million to Kawhi Leonard for a "no-show job."

According to a report by Pablo Torre, the Clippers compensated their star forward through a company owned by Ballmer that is now bankrupt.

Examining the details on the latest episode of his Pablo Torre Finds Out podcast, Torre unveiled documents from the company Aspiration, “which Ballmer partially funded with a $50 million investment through his personal LLC on Sept. 14, 2021.”

During the same month, the Clippers announced a $300 million partnership with Aspiration, which included a sponsorship in the team's new arena and on the team's jersey patch. Also, in terms of the deal, Leonard agreed to a four-year, $28 million endorsement deal in April 2022 through his LLC, KL2 Aspire, following his four-year, $176.3 million contract extension that he signed to stay with the Clippers.

One of Torre’s anonymous sources, as a former financial official for Aspiration, said it was common knowledge that the contract was used to get around the league's salary cap.

“We went through a litany of really, really top-tier name contracts, and then (someone would say), ‘Oh, by the way, we also have a marketing deal with Kawhi Leonard, like a $28 million organic marketing sponsorship deal with Kawhi,’” the source told Torre. “And (they’d say) that if I had any questions about it, essentially don’t (ask), because it was to ‘circumvent the salary cap. LOL.’ There was lots of LOL when things were shared.”

NBA insider Brandon “Scoop B” Robinson of Scoop B Radio, said that the Clippers and Leonard allegeations is shining a spotlight on how busniess is done behind the scenes in league.

“The Kawhi Leonard situation is a reminder that in today’s NBA business is just as big as basketball," Robinson told BET. "What’s being alleged is a $28 million endorsement deal potentially tied to skirting salary cap restrictions and it puts the spotlight on how far players agents and brands will go to secure leverage.

"Kawhi is one of the most private no-nonsense superstars we have ever seen," he continued. "If this is accurate it is ironic that a player who avoids the spotlight could be at the center of one of the NBA’s biggest off-court controversies

Issuing a statement, Ballmer and the Clippers denied all accusations that they attempted to skirt the salary cap.

“Neither Mr. Ballmer nor the Clippers circumvented the salary cap or engaged in any misconduct related to Aspiration," the Clippers said. "Any contrary assertion is provably false: The team ended its relationship with Aspiration years ago, during the 2022-23 season, when Aspiration defaulted on its obligations. Neither the Clippers nor Mr. Ballmer was aware of any improper activity by Aspiration or its co-founder until after the government instituted its investigation. The team and Mr. Ballmer stand ready to assist law enforcement in any way they can."

In a statement, NBA spokesman Mike Bass told The Athletic on Wednesday that the league is  “aware of this morning’s media report regarding the LA Clippers and are commencing an investigation.”