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UH–Mānoa athletics department audit recommended after testimony on reporting, NIL settlement and facility plans
Summary
The House Higher Education & Technology committee voted to advance a legislative audit of the University of Hawaii at Mānoa athletics department after detailed testimony from the acting athletics director about NCAA reporting discrepancies, potential settlement and NIL costs, conference membership and an aspirational facility master plan.
The House Committee on Higher Education & Technology voted April 9 to advance SCR 142 SD1 (adopted as HD1), directing the legislative auditor to examine the University of Hawaii at Mānoa athletics department’s use and management of funds. The chair recommended the audit to provide an unbiased baseline for an incoming athletics director.
Lois Mannen, acting athletics director at UH–Mānoa, testified in support of the audit and answered questions from committee members about the department’s finances, recent litigation, conference alignment and facilities. "We acknowledge that we are not perfect, in any by any means," Mannen said, and described steps the department is taking to document operations in its strategic plan.
On accounting and reported deficits: Mannen said the deficit shown in the NCAA-required report reflects the NCAA reporting format and does not always include other university sources; when UH compares revenues and expenses across sources, she said the department’s net position has differed from the NCAA presentation. She described the NCAA filing as a particular reporting view and said additional university accounting resulted in different outcomes.
On litigation and NIL-related costs: Mannen told the committee the department is preparing for financial impacts if a nationwide settlement over name, image and likeness (NIL) and related antitrust claims is approved by court. She said mandatory back-pay obligations and other cost drivers — including revenue sharing, additional scholarship costs and payments tied to cost of attendance — could increase the department’s expenses. Mannen said the university has an outstanding funding request that includes $12.8 million and an additional $3.2 million in recurring funds — together roughly $16 million — to address those pressures if required.
On conference membership and travel subsidies: Mannen said UH is preparing for full membership in the Mountain West Conference and expects to no longer pay Big West travel subsidies, which she put at "about half a million dollars." She said the university will still pay football travel subsidies that the Mountain West requires and that full financial effects are still being evaluated.
On facilities and the strategic plan: Mannen described a recently completed facility master plan as aspirational and not yet funded; she cited one iteration with a campus performance center and an on-campus stadium. When pressed about cost, she said facility work was "upwards of hundreds of millions of dollars" and referenced one figure of "upwards of 300,000,000" in the discussion. She outlined elements of a performance center — centralized strength-and-conditioning, equipment rooms, coaches’ offices, dining and study space for student-athletes — and identified the Diamond Head end of the current Ching Stadium site as a conceptual location for redevelopment.
On fundraising and donor coordination: Mannen said the growth of NIL collectives and outside donor requests has produced friction for donors who are asked for multiple contributions; she said the athletics department and the University of Hawaii Foundation are working to coordinate solicitations and added that a new foundation liaison for major gifts is on staff and exploring integration with NIL staffing.
Committee context and next steps: The chair said the audit should provide an impartial baseline that will help a new athletics director manage operations when hired. The resolution passed on the chair’s recommendation; the transcript does not record a roll-call tally for this vote. The legislative auditor indicated earlier they were comfortable with the resolution’s current scope.
What to watch: The timing and scope of the audit, the university’s decision whether to request the Legislature for the cited funding, and federal or court rulings on NIL settlements could materially affect the athletics department budget and program planning.
Quote: "We acknowledge that we are not perfect, in any by any means," — Lois Mannen, acting athletics director, University of Hawaii at Mānoa.
