Jim Harbaugh is refusing to comment on the NCAA's decision to fine the University of Michigan tens of millions of dollars and to suspend head coach Sherrone Moore for a third game due to the sign-stealing scandal that occurred during Harbaugh's tenure at his alma mater.

In releasing its findings publicly on Friday, the NCAA said that "over the course of three seasons, the Michigan football program committed violations involving an off-campus, in-person scouting sche...