Audit reveals financial deficits

NASHVILLE — It’s enough to set a certain bluetick coon dog howling and sniffing down the trail in hot pursuit.

In this case, that dog normally would be Smokey, the famed mascot of the University of Tennessee Volunteers’ football and other sports teams.

But since this case involves Smokey, the ones who’ve been sniffing down the trail are Tennessee Comptroller Justin Wilson and his auditors.

The comptroller’s office announced Thursday that an investigation into UT’s Spirit Team revealed at least $1,580 raised by the group was “mishandled” and never deposited with the school’s Athletics Business Office.

The Spirit Team is comprised of mascot Smokey’s handlers as well as a Spirit Team coordinator, a graduate assistant, a dance coach, a cheer coach and between 60 and 70 student volunteers.

The money was collected by Spirit Team personnel in 2017 and 2018 for one-day clinics and cheer tryouts.

“Our investigators found numerous shortcomings in how the Spirit Team handled its money,” Comptroller Wilson said in a statement. “These deficiencies included a failure to issue receipts, poor record keeping, and a failure to promptly deposit money.”

Investigators were told “multiple personnel” had access to the money collected. In some cases, people kept the money at their residences, according to the state.

After investigators interviewed the Spirit Team coordinator in June, officials said she “claimed” she found a packet containing $2,047 at her residence. The UT-Knoxville Athletics Business Office acknowledged receiving the money on Aug. 6.

But because of the Spirit Team’s “missing and inadequate records,” the investigators couldn’t determine whether the $1,580 of missing money was part of the $2,047 that the Spirit Team coordinator found in her residence.

Due to the lack of internal controls, investigators were unable to determine who was responsible for the missing money. Results of the investigation have been referred to the Knox County District Attorney General’s Office.

The Spirit Team charges fees for tryouts and attendance at clinics and public appearances. Those fees were collected by Spirit Team personnel. Appearance fees may be waived for a limited number of nonprofit and campus organization events.

Spirit Team personnel advised investigators that receipts were rarely issued and that multiple personnel had access to collections, with personnel often making disbursements. And personnel also advised investigators that people sometimes stored team collections at their residences.

“Due to a lack of internal controls over collections, investigators were unable to determine who was responsible for the cash shortage,” the report said.

Wilson said he is “pleased to note that UTK has indicated it has corrected these problems.”