Gus built an academy that is regarded as the best there is. He restarted the junior pathways, and has set up a system to get the cream of the western division juniors to be part of the Panthers. Penrith is now disappointed when they miss the finals, instead of rejoicing at the occasional finals appearance. He made some bad decisions and some good ones, but Panthers are a better club for his time there.
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I will give you the notion that the centre of excellenxe was built while he was there and yes its one of the best. Whether it was his decision or not, I do not know although I am sure he take credit for it.
As far as leaving it in a better place, I can't agree at all. Penrith SG ball and HMatts were always bench marks of the competition, under Gould they have actually missed the 8 at times.
Under Gould there were bitter divisions amoung staff and players. Especially the religious boys not accepting the actions of the party ones. In terms of NRL results they have been nothing short of an abject failure given their roster and junior/fan base
Gould certainly has not left Penrith in a better state that when he got it, except maybe in video production