Minnesota Is Accused by NCAA : Enforcement: Parceling of university funds to athletes called most serious violation.

University of Minnesota athletes and recruits received cash, loans, entertainment, money for parking tickets and other benefits in violation of NCAA rules, according to allegations announced Friday by the NCAA enforcement staff.

The letter of official inquiry requested responses from the Big Ten school to 21 apparent violations, the most serious stemming from the activities of Luther Darville, a former university administrator who admitted giving university funds to athletes.

“This case appears to be major in nature,” David Berst, the NCAA’s assistant executive director for enforcement, said in the letter. “It appears reasonable to expect that the NCAA Committee on Infractions will find violations of NCAA legislation.”

The infractions committee plans to give Minnesota a hearing during its next meeting Feb. 1-3 at Coronado, Calif.

The letter arrived a day after Philadelphia Daily News columnist Paul Domowitch reported that the investigation was the impetus for stepped-up efforts by Notre Dame’s Lou Holtz to coach in the NFL. Holtz coached at Minnesota in 1984 and 1985 and was implicated by LeRoy Gardner, a former Minnesota academic adviser, who said the coach once gave him $500 to give to a player.

Jerry Keeble, a former player, has said he received $500 from Gardner and another $500 from Holtz’s secretary. Holtz denies both accusations.

“In my 22 years of being a head football coach I have never been accused nor have I been guilty of violating NCAA rules,” Holtz said during a news conference at South Bend, Ind.

“I have always conducted my program both within the letter and the spirit of the NCAA rules. I’m looking forward to meeting with the NCAA in February, and I feel confident that they will conclude that I did not intentionally violate NCAA rules.”