But, to use an engineering term, in some sense this may be a "feedback loop"; financial problems can cause inter-personal issues, but inter-personal issues can also cause financial problems. Clearly, there have been issues between Frank and Soni, and they are two of the persons most central in corralling financials, so their inability to work together may have contributed to an inability to address these issues.
On the other hand, as I think you have implied, we don't know which specific decisions may have led to this problem.
In addition to the personnel issue (i.e., more of them then budgeted), Roger's pictures and commentary from others actually on the scene indicate a serious snowfall problem again this year. Getting the line open in time for Opening Day could further push the budget into deep red territory.