THE SENATE

S.B. NO.

3279

THIRTY-THIRD LEGISLATURE, 2026

S.D. 1

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO THE DEPARTMENT OF EDUCATION.

 

 

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

 

PART I

SECTION 1.  The legislature finds that section 5.1 of the bylaws of the Hawaii state board of education establishes three standing committees, including the finance and infrastructure committee with a scope that includes audit-related responsibilities.

     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 part 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 to establish 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, as well as 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 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.

PART II

     SECTION 4.  No funds appropriated to the department of education for fiscal year 2026-2027 shall be expended to fund or support the following:

     (1)  Positions (position title, position number, amount):

          (A)  Internal audit director, #73090, $153,751;

          (B)  Secretary IV, #59882, $54,986;

          (C)  Auditor specialist II, #601797, $119,713;

          (D)  Auditor specialist II, #602040, $116,430;

          (E)  Auditor specialist II, #602519, $119,713;

          (F)  Auditor specialist II, #603635, $114,823;

          (G)  Auditor specialist II, #608578, $111,674;

          (H)  Auditor specialist II, #E11409, $110,136;

          (I)  Evaluation specialist II, #E10879, $110,136;

          (J)  Evaluation specialist II, #E10880, $110,136; and

          (K)  Evaluation specialist II, #E11498, $110,136; or

     (2)  Expenses (description, amount):

          (A)  Other current expenses, $53,530; and

          (B)  Equipment, $4,995.

PART III

     SECTION 5.  New statutory material is underscored.

     SECTION 6.  This Act shall take effect on July 1, 2026.

 

 

 

Report Title:

DOE; BOE; Audit; Program Evaluations; Fiscal Evaluations; Appropriation; Expenditure Prohibitions

 

Description:

Establishes the Board of Education Internal Audit Office to conduct program and fiscal evaluations of the Department of Education's key strategic initiatives to identify program improvements and provide other benefits and review external audits.  Requires the Board of Education to establish a standing committee with a scope that includes audit-related responsibilities.  Prohibits the Department of Education from expending FY 2026-2027 appropriated funds for certain auditor, evaluation specialist, and related positions and expenses.  Appropriates funds.  (SD1)

 

 

 

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