STAND. COM. REP. NO. 1416

Honolulu, Hawaii

, 2005

RE: H.C.R. No. 213

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Higher Education, to which was referred H.C.R. No. 213 entitled:

"HOUSE CONCURRENT RESOLUTION REQUESTING A SYSTEMWIDE FINANCIAL AUDIT OF THE UNIVERSITY OF HAWAI‘I SYSTEM,"

begs leave to report as follows:

The purpose of this concurrent resolution is to request a systemwide financial audit of the University of Hawaii System's (UH) general funds and accounts and non-general funds and accounts, including, the UH tuition and fees special funds. Among other things, the audit will include:

(A) The total amount of general and tuition funds received and expended by UH to advance its mission and goals, and the purposes for which the funds were expended;

(B) Issues relating to UH's financial records and system of accounting and internal controls;

(C) Issues relating to UH's strategic and financial plan, its budgeting process, and its process for forecasting future financial needs;

(D) The actual cost per undergraduate and graduate student for one academic year at each of the ten University of Hawaii campuses; and

(E) Any and all other matters that the Auditor would normally undertake as necessary or appropriate in a systemwide financial audit.

Numerous concerned citizens, former University of Hawaii employees, faculty, and students testified in support of this measure. UH opposed this measure.

Your Committee finds that a systemwide audit of UH is necessary before granting UH's request for complete autonomy. The Legislature must be assured that UH has established policies, procedures, and systems that provide a full and open accounting of general and tuition funds and the financial stability of the UH system.

As affirmed by the record of votes of the members of your Committee on Higher Education that is attached to this report, your Committee concurs with the intent and purpose of H.C.R. No. 213 and recommends that it be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Higher Education,

 

____________________________

TOMMY WATERS, Chair