THE SENATE

S.B. NO.

3279

THIRTY-THIRD LEGISLATURE, 2026

S.D. 1

STATE OF HAWAII

H.D. 1

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO THE DEPARTMENT OF EDUCATION.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  The legislature finds that section 5.1 of the bylaws of the board of education establishes four standing committees, including the audit committee with a scope that relates to accounting and financial reporting processes; compliance with legal and regulatory requirements; and systems of internal controls over financial reporting and compliance with the adopted codes of conduct and ethical standards, including regular review and approval of internal audit plans.

     The legislature also finds that board of education policy 303-3 requires the department of education to "conduct a program and fiscal evaluation of its key strategic initiatives to identify program improvements and inform the redirection of financial and human resources to support the effective implementation of the Department's Strategic Plan for improved outcomes for students as well as in furtherance of the Board's goals."  The policy also requires the department to "conduct desk reviews on all other programs in a timely manner."

     Accordingly, the purpose of this Act is to:

     (1)  Establish in statute the board of education internal audit office to perform the evaluations required by the board's policy and review external audits; and

     (2)  Require the board of education to establish, as a standing committee of the board, a standing committee with a scope that includes audits.

     SECTION 2.  Chapter 302A, Hawaii Revised Statutes, is amended by adding two new sections to part IV, subpart B, to be appropriately designated and to read as follows:

     "§302A-     Board of education internal audit office; established; duties.  (a)  There is established within the department the board of education internal audit office.

     (b)  The board of education internal audit office shall:

     (1)  Conduct program and fiscal evaluations of the department's key strategic initiatives to identify program improvements and inform the redirection of financial and human resources to support the effective implementation of the department's strategic plan for improved outcomes for students, and in furtherance of the board's goals;

     (2)  Conduct desk reviews on all other programs in a timely manner; and

     (3)  Review external audits relating to the department and submit to the board as a whole recommendations for review or further action.

     §302A-    Board of education standing committee on audit‑related responsibilities.  The board shall establish, as a standing committee of the board, a standing committee with a scope that includes audit-related responsibilities."

     SECTION 3.  There is appropriated out of the general revenues of the State of Hawaii the sum of $           or so much thereof as may be necessary for fiscal year 2026-2027 for the establishment and functions of the board of education internal audit office.

     The sum appropriated shall be expended by the department of education for the purposes of this Act.

     SECTION 4.  New statutory material is underscored.

     SECTION 5.  This Act shall take effect on July 1, 3000.

 

 

Report Title:

BOE; DOE; Internal Audit Office; Establishment; Appropriation

 

Description:

Establishes the Board of Education Internal Audit Office.  Requires the Board of Education to establish, as a standing committee of the Board, a standing committee with a scope that includes audit-related responsibilities.  Appropriates funds.  Effective 7/1/3000.  (HD1)

 

 

 

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