TENNES SEE BOARD
Committee on Audit
Impact of the FOCUS Act on Internal Audit
November 15, 2016
Chancellor David Gregory, Tammy Birchett
The Committee will discuss the impact of the FOCUS Act on internal audit activities for
the Tennessee Board of Regents system and its institutions as well as steps to transition
audit activities within the system’s renewed focus on Tennessee’s community colleges and
colleges of applied technology.
The FOCUS Act directs the creation of a separate state university board, a governing board,
for each of the six universities in the Tennessee Board of Regents system. The Act did not
amend statutes originally enacted in 2004 regarding the establishment of an audit
committee, and other internal audit matters, for the Tennessee Board of Regents system.
The State of Tennessee Audit Committee Act of 2005, requires the establishment of audit
committees for state governing boards and will require audit committees for the new state
university boards once established and convened. Certain questions remain regarding the
2004 requirements of the TBR system’s Audit Committee and internal audit function
because the FOCUS Act also identifies the six universities within the TBR system.
The following are system-level actions or involvement directed by statutes:
Higher Education Accountability Act of 2004
The hiring of campus internal auditors shall be done upon the recommendation of
the institutional presidents with the approval of the chancellor.