CHARLESTON, W.Va. -- An ongoing legislative audit of Bluefield State College continued to find a litany of accounting and inventory problems -- including 170 missing pieces of equipment valued at more than $420,000.

More than 100 computers and two vehicles were among the unaccounted-for items, according to the audit.

Auditors wrote that "it became apparent [Bluefield State] had significant internal control weaknesses over equipment inventory, which may have contributed to the lost or stolen items.

Bluefield State officials countered that the "unaccounted for" vehicles had been properly sold at surplus property auctions, and that the "missing" laptop computers were probably signed out to students.

"There are certain offices that assist students in specific programs by providing short-term sign-out of computers. The offices sign out computers as needed and maintain the equipment in their own records," Bluefield State officials responded.

Bluefield State is developing a standardized sign-out program, the response noted.

Other "unaccounted-for" items included a 27-year-old television and a 19-year-old barbecue grill that had both been disposed of as trash, the college's response said.

Tuesday's report, the latest in a series of audits of the Mercer County college, found 30 other discrepancies, ranging from the inability to track sources of $3.16 million in cash deposits, to charging an incorrect 6 percent sales tax on beverages, ice cream and other food items sold at campus bookstores.

CHARLESTON, W.Va. -- An ongoing legislative audit of Bluefield State College continued to find a litany of accounting and inventory problems -- including 170 missing pieces of equipment valued at more than $420,000.

More than 100 computers and two vehicles were among the unaccounted-for items, according to the audit.

Auditors wrote that "it became apparent [Bluefield State] had significant internal control weaknesses over equipment inventory, which may have contributed to the lost or stolen items.

Bluefield State officials countered that the "unaccounted for" vehicles had been properly sold at surplus property auctions, and that the "missing" laptop computers were probably signed out to students.

"There are certain offices that assist students in specific programs by providing short-term sign-out of computers. The offices sign out computers as needed and maintain the equipment in their own records," Bluefield State officials responded.

Bluefield State is developing a standardized sign-out program, the response noted.

Other "unaccounted-for" items included a 27-year-old television and a 19-year-old barbecue grill that had both been disposed of as trash, the college's response said.

Tuesday's report, the latest in a series of audits of the Mercer County college, found 30 other discrepancies, ranging from the inability to track sources of $3.16 million in cash deposits, to charging an incorrect 6 percent sales tax on beverages, ice cream and other food items sold at campus bookstores.

The audit also contends the college misspent about $25,000 of federal funds on tickets to a Broadway show, a shoreline cruise and other unallowable entertainment expenses during a 2005 student trip to Chicago.

Bluefield State officials countered that the trip was part of a U.S. Department of Education-funded program to provide cultural experiences to first-generation college students from low-income rural areas.

The federal program is intended to fund field trips to help those students overcome inherent socio-economic and cultural barriers, the response noted.

"It was the first time for many of the participants to travel outside of the state," school officials noted.

However, they said in the future, they will not use federal funds to pay for entertainment expenses incurred during field trips.

Reach Phil Kabler at ph...@wvgazette.com or 304-348-1220.