The incremental approach used by the system, Kendell said, gives colleges and universities "the administrative flexibility they need to match available resources with institutional needs in the most appropriate and efficient manner possible."

Stan L. Albrecht, president of Utah State University, also wrote a letter in response, questioning the findings but also emphasizing the need in higher education for flexibility.

"Anytime institutions face the threat of losing flexibility, behavior changes," he said. "I believe it is in the best interest of the system to maximize flexibility and ensure that funds are not taken away. If we fail to prevent this, there will be long-term negative effects."

The audit subcommittee passed the audit to the Education Interim Committee and the Higher Education Appropriations Committee for approval. A follow-up audit was also called for, to be available one year from now.

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