Comptroller Finds 3 Audit Findings With TTU Board

The Tennessee Comptroller’s Office found three findings in its audit of the Tennessee Tech Board of Trustees released Tuesday.

All three findings focus on design and implementation of internal controls.

The audit found TTU management did not design and implement controls to ensure the accurate completion of the Security and Fire Safety report. The annual report did not include all required information, according to the office. Some 17 subjects were not covered at all or were incomplete within the report.

No systems existed to ensure the daily crime log included all reported crimes because the school had no “calls for service” log. The Clery Act, a federal law, requires such completeness, according to the audit. The third finding involved some 32 inaccuracies within the crime log reports including incorrect time of the crime, description of the crime, or accurate disposition the crime.

Tech officials concurred with all three findings and new procedures are being put in place, according to the audit report.

The report also included five observations. First, the Comptroller’s Office also observed that the board should ensure compliance with the Open Meetings Act. In its report, the Comptroller found the public could not easily access some meetings or the minutes of meetings online. The Comptroller’s Office suggested that the General Assembly might want to require committee and board meetings be live streamed and archived.

Further, the student representative made motions and seconds during meetings. According to the Comptroller’s office, a non-voting member cannot do so. The audit urged Tech officials to more clearly define the student trustee’s role.

The Comptroller suggested the Clery daily crime logs be made available online. It also suggested the board request mental health services information. Finally, the audit observed that Tech should work on its counselor-to-student ratio standards.