HOUSE OF REPRESENTATIVES

H.C.R. NO.

213

TWENTY-THIRD LEGISLATURE, 2005

 

STATE OF HAWAII

 
   


HOUSE CONCURRENT

RESOLUTION

 

requesting a systemwide financial audit of the UNIVERSITY of hawai‘i SYSTEM.

 

 

WHEREAS, the University of Hawai‘i is the State's premier postsecondary educational system that comprises three university campuses, seven community colleges, an employment training center, and five education centers distributed across the State; and

WHEREAS, the University of Hawai‘i's budget comprises nearly ten per cent of the entire executive branch's budget; and

WHEREAS, the University of Hawai‘i has been requesting and striving toward greater autonomy; and

WHEREAS, along with greater autonomy comes greater responsibility to the people of Hawai‘i; and

WHEREAS, the Legislature ultimately remains responsible and accountable to the people of Hawai‘i whenever public funds are involved in supporting an institution; and

WHEREAS, the Legislature was unable to obtain timely financial information from the University of Hawai‘i during the 2002 regular legislative session, and again during the 2005 regular legislative session; and

WHEREAS, repeated requests from the Legislature to the University of Hawai‘i for budget information were not satisfied; and

WHEREAS, prior to considering granting full autonomy to the University of Hawai‘i, the Legislature must be assured that the University of Hawai‘i has established policies, procedures, and systems that provide a full accounting of general and tuition funds; and

WHEREAS, the people of Hawai‘i demand and have a right to know how their tax and tuition dollars are being managed; now, therefore,

BE IT RESOLVED by the House of Representatives of the Twenty-third Legislature of the State of Hawaii, Regular Session of 2005, the Senate concurring, that the Auditor is requested to perform a systemwide financial audit of the University of Hawai‘i System general funds and accounts and non-general funds and accounts, including, but not limited to, the University of Hawai‘i tuition and fees special fund; and

BE IT FURTHER RESOLVED that the Auditor is requested to include and report on the following in the audit:

(1) The total amount of general and tuition funds received and expended by the University of Hawai‘i to advance its mission and goals, and the purposes for which the funds were expended;

(2) Issues relating to the University of Hawai‘i's financial records and its system of accounting and internal controls;

(3) Issues relating to the University of Hawai‘i's strategic and financial plan, its budgeting process, and its process of forecasting future financial needs; and

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

BE IT FURTHER RESOLVED that the Auditor is requested to include in the audit the actual costs per undergraduate and graduate student for one academic year at each of the ten University of Hawai‘i campuses; and

BE IT FURTHER RESOLVED that the Board of Regents of the University of Hawai‘i, the President of the University of Hawai‘i, their staff, and other relevant persons or agencies are requested to cooperate with and assist the Auditor, and to provide information requested by the Auditor in fulfilling the Legislature's request; and

BE IT FURTHER RESOLVED that the Auditor is requested to report any findings and recommendations, including any proposed legislation, as follows:

(1) University of Hawai‘i at Manoa audit report to the Legislature at least twenty days prior to the convening of the Regular Session of 2006; and

(2) University of Hawai‘i at Hilo, University of Hawai‘i-West Oahu, Hawai‘i Community College, University of Hawai‘i Center-West Hawai‘i, Maui Community College, University of Hawai‘i Center-Maui, Honolulu Community College, Kapiolani Community College, Leeward Community College, Windward Community College, Kauai Community College, University of Hawai‘i Center-Kauai, and University of Hawai‘i System audit reports to the Legislature at least twenty days prior to the convening of the Regular Session of 2007; and

BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to the Auditor, the Chairperson of the Board of Regents of the University of Hawai‘i, and the President of the University of Hawai‘i.

 

 

 

OFFERED BY:

_____________________________

Report Title:

University of Hawaii; Audit