There is a simple problem with the administration at Memphis trying to spin its way out of the roster mess that has enveloped the program within the last week: These are the same people who signed off on all of the dubious personnel moves that led the Tigers into this lingering disaster. If you think the problems began when the Lawson brothers announced last week they would be transferring to a different program, you weren’t paying attention as the Tigers descended to three consecutive seasons of missing the postseason. That would be no surprise, given that Tigers attendance has plunged from 16,121 per game (10th in Division I) in 2013-14 to 12,028 in 2015-16 (all the way down to 30th). “The past several days have been challenging ones for our University of Memphis basketball program,” athletic director Tom Bowen wrote in an open letter to “Tiger Nation.” Bowen said it has been “difficult” to watch six players transfer out and leave behind the Tigers and coach Tubby Smith, including Dedric and K.J. Lawson, who Monday announced they would attend Kansas. “However, Coach Smith and I are extremely optimistic about the future of our program.”