Records from East Tennessee State University highlight a shoddy accounting system that allowed administrators to overdraw by nearly $230,000 for concerts by Carrie Underwood and the GooGoo Dolls. The records, recently obtained this month by the Bristol Herald Courier through a Freedom of Information Act, still don’t explain how the oversight occurred that could place severe limits on events for next year. University officials have said the mistake was caused by a chain of errors involving multiple departments, starting with an employee who “misread a (computer) screen.” Records show the university spent more than twice what they spent the previous year on events on the concerts. David Collins, vice president for finance and administration, said his office will more closely review contracts for future concerts.