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KNOXVILLE, Tenn. — A University of Tennessee audit has found $9,622 in discrepancies in the handling of funds during Dr. W.J. Julian’s tenure as band director.

 Julian “voluntarily paid the university” for all discrepancies found by the auditors covering a period of 1980 through 1992, the audit report says.

 The review was conducted after UT auditors earlier this year found that James Sparks, Julian’s successor as “Pride of the Southland” director, had misappropriated about $54,000 in money from expenses and sales of band tapes. Sparks resigned last March and repaid the money to UT.

 The latest audit report says questionable items include:

 * $4,081.01 in travel expenses to out-of-town games for Julian’s guests.

 * $2,725 in unsubstantiated names on meal rosters “so sporadic that a significant pattern was not established, and auditors could not determine who received the funds or how they were used.”

 * $2,592.50 in commissions paid by a photographer who took pictures at UT-sponsored cheerleading and majorette camps.

* $101.72 in “apparently” unintentional claims for meal money withheld from band members’ travel allowances on band trips to pay for group meals which did not cost as much as anticipated.

 * “An apparent false receipt of $121.88” for commuting expenses to a bowl game.

The travel expenses, totaling $4,081.01, were not justifiable “since the guests were not band members, were not on official university business, and were not submitted by Dr. Julian for special approval,” the report says.

 The report says signatures for 49 meal allowances totaling $2,725 could not be substantiated for one of three reasons — (1) names appeared multiple times on the same meal roster, (2) individuals whose names appeared said they did not sign the roster and did not receive any meal money, and (3) one could not be identified.

A photographer said he returned to Julian $2 for every cheerleader or majorette who bought pictures at UT-sponsored camps, the report says. He provided copies of checks totaling $2,592.50 but was unable to explain the 50 cents, the report says.

“It appears that Dr. Julian benefited from the $2,592.50 in photographer commissions, which should have been remitted to the university,” the report says.

According to the audit report, Julian said he:

* “Made a mistake in accepting the photographer commissions.

 * “Was not aware of all the university approval requirements (for guest travel) and, if this had been brought to his attention when it first occurred, he would have corrected the matter at that time.

 * “Could neither verify nor dispute the unsubstantiated names” on the meal rosters because of the large number of band members and meals and the elapsed time covered in the audit.

 UT auditors interviewed more than 100 persons, including current and former band members and employees, university vendors, and UT and high school band directors. “Because the events reviewed occurred several years ago,” the report said, “documentation was sometimes unavailable; several former band members and employees could not be located; and some individuals could not recall specific situations.”