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HOUSE OF REPRESENTATIVES |
H.C.R. NO. |
28 |
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TWENTY-SIXTH LEGISLATURE, 2011 |
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STATE OF HAWAII |
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HOUSE CONCURRENT
RESOLUTION
requesting A FINANCIAL audit of the special funds administered by the university of hawaii.
WHEREAS, special funds are funds that are dedicated or set aside by law for a specified object or purpose, but special funds exclude revolving funds and trust funds; and
WHEREAS, the Auditor normally examines proposed special funds to determine the extent to which a special fund meets certain criteria; and
WHEREAS, this criteria includes the extent to which the special fund: serves the purposes for which it is being created; and reflects a clear link between the benefit sought and changes made upon the users or beneficiaries of the program, as opposed to serving primarily as a means to provide the program or users with an automatic means of support that is removed from the normal budget and appropriations process; and
WHEREAS, the Auditor's examination also includes an assessment of the probable effects of the proposed fund and alternative forms of funding; and
WHEREAS, the University of Hawaii administers numerous special funds, at least twenty of which are established by statute; and
WHEREAS, the Auditor last conducted an audit of the special funds of the University of Hawaii in 1992, and the audit included both special funds that were established by statute and special funds that were administratively established; now, therefore,
BE IT RESOLVED by the House of Representatives of the Twenty-sixth Legislature of the State of Hawaii, Regular Session of 2011, the Senate concurring, that the Auditor is requested to conduct a detailed financial audit of the special funds administered by the University of Hawaii, including administratively established special funds; and
BE IT FURTHER RESOLVED that, in addition to the detailed financial audit request under this measure, the Auditor is also requested to review each special fund and make a recommendation on whether the respective special fund satisfies the criteria established under section 23-11, Hawaii Revised Statutes; and
BE IT FURTHER RESOLVED that the Auditor is requested to submit a report of its findings and recommendations, including any proposed legislation, to the Legislature not later than twenty days prior to the convening of the Regular Session of 2012; 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 Hawaii, and the President of the University of Hawaii.
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OFFERED BY: |
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UH; Auditor