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Section II: SACS Core Requirement
II-11. The institution has a sound financial base and demonstrated financial stability, and adequate physical resources to support the mission of the institution and the scope of its programs and services. The institution provides the following financial statements:
a. an institutional audit (as distinct from a system-wide or state-wide audit) and management letter for the most recent fiscal year prepared by an independent certified public accountant or an appropriate governing auditing agency employing the appropriate audit guide,
b. an annual budget that is preceded by sound planning, is subject to sound fiscal procedures, and is approved by the governing board, and
c. schedule of net surplus/deficit from operations.
JUDGMENT OF COMPLIANCE
Yes, East Tennessee State University is able to provide a portfolio of evidence supporting compliance.
DOCUMENTATION
SOURCE |
LOCATION |
SACS Standard V-1 |
http://www.etsu.edu/sacs/audit/reports/V01.htm |
SACS Standard V-6 |
http://www.etsu.edu/sacs/audit/reports/V06.htm |
Tennessee Code Annotated, Title 4, Chapter 3, Provision 304, State Governments, Creation, Organization, and Powers of Administrative Departments and Divisions, Department of Audit, Powers and Duties |
http://198.187.128.12/ |
Tennessee Code Annotated, Title 8, Chapter 4, Provision 109, Public Officers and Employees, Comptroller of the Treasury, Audits of Governmental Entities |
http://198.187.128.12/ |
State of Tennessee, Audit Report for ETSU, 2000 |
http://www.comptroller.state.tn.us/sa/reports/cu00100.pdf |
ETSU Strategic Planning and Institutional Effectiveness Committee |
http://www.etsu.edu/office1/stratpln.htm |
Budget Planning Guidance Memo, Strategic Planning & Institutional Effectiveness Committee |
SACS Documentation Files |
ETSU Strategic Planning Goals and Measures |
http://www.etsu.edu/iep/strategicplan.htm |
Tennessee Board of Regents Budget Guidelines |
Office of the Vice President for Business & Finance, 201 Dossett Hall |
ETSU Budget Summary |
http://www.etsu.edu/budget/unrestricted_budget_summary.htm |
Tennessee Board of Regents Policies and Guidelines Policy, Policy 4:01:00:00, Budget Control |
http://www.tbr.state.tn.us/policies_guidelines/business_policies/4-01-00-00.htm |
Tennessee Board of Regents, Meeting Minutes Index (June 2000 and December 2000) |
http://www.tbr.state.tn.us/board_minutes/minutes_index.htm |
Governmental Accounting Standards Board |
http://www.gasb.org/ |
Audits of Colleges and Universities, Second Edition. American Institute of Certified Public Accountants (1975), New York, New York |
Office of the Comptroller, 202 Dossett Hall |
ETSU Financial Report 1999-2000 |
http://www.etsu.edu/comptrol/FS2000_fin__stmts.htm |
State of Tennessee, Audit Report for ETSU, 2000 |
http://www.comptroller.state.tn.us/sa/reports/cu00100.pdf |
Governmental Accounting Standards Board, GASB Statement 34 |
http://www.gasb.org/repmodel/index.html |
Governmental Accounting Standards Board, GASB Statement 35 |
Governmental Accounting Standards Board (1999). Statement No. 35 of the Governmental Accounting Standards Board, Basic Financial Statements - and Management's Discussion and Analysis - for Public Colleges and Universities. Norwalk, CT. |
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