SR 107 Hawaii Senate · 2026 Regular Session

REQUESTING THE DEPARTMENT OF EDUCATION'S INTERNAL AUDIT OFFICE TO CONDUCT SEMIANNUAL PERFORMANCE AND MANAGEMENT AUDITS OF THE DEPARTMENT AND ITS ATTACHED AGENCIES.

This Senate Resolution requests the State Auditor to perform quarterly performance and management audits of the Department of Education and its related agencies. The bill aims to address concerns about the current internal audit structure by having an independent external auditor evaluate program effectiveness, leadership, federal fund usage, and school plans. These audits will rotate among different departments and must cover at least two performance and two management reviews each year. The Department of Education and its agencies are asked to use the audit results to adjust programs and resource allocation to better support student success and workforce preparation.

Bill status passed 3 of 5 stages cleared

Introduction

Mar 2026

Committee Review

Apr 2026

Senate Passage

Apr 2026

House Passage

Governor

Introduced Mar 16, 2026 Last action May 12, 2026

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What changed between versions

SR107 → SR107_SD1 · 5 edits

MODERATE

This bill revision shifts the audit responsibility from an independent state Auditor to the Department of Education's own Internal Audit Office. The frequency of audits was reduced from quarterly to semiannual, and the required number of annual audits was lowered from two of each type to one of each type. This change centralizes the auditing function within the department rather than keeping it separate, potentially reducing oversight independence while increasing internal familiarity with departmental processes.

Scope change

The scope of the audit authority changed from an external state Auditor to an internal departmental office, altering the entity responsible for oversight.

REQUIREMENT

Audit frequency changed from quarterly to semiannual.

Minimum annual audit requirement reduced from two performance and two management audits to one of each.

Audit authority transferred from the independent state Auditor to the Department of Education's Internal Audit Office.

Audit categories were updated to explicitly include 'Department of Education' in strategic plan comparisons and financial plan reviews.

ENFORCEMENT

The list of officials receiving certified copies of the resolution was updated to include the Internal Audit Director and removed the Auditor.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 9, 2026

Upper · Passed

Report and Resolution Adopted, as amended (SD 1).

upper

Apr 8, 2026

Upper · Passed

Reported from EDU (Stand. Com. Rep. No. 3521) with recommendation of adoption, as amended (SD 1).

upper

Apr 6, 2026

Upper · Passed

The committee(s) on EDU recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EDU were as follows: 4 Aye(s): Senator(s) Kim, Kidani, Hashimoto, DeCorte; Aye(s) with reservations: none ; 0 No(es): none; and 1 Excused: Senator(s) Fukunaga.

upper

Apr 2, 2026

Upper · Passed

The committee(s) on EDU has scheduled a public hearing on 04-06-26 1:00PM; Conference Room 229 & Videoconference.

upper

Apr 1, 2026

Committee

Re-Referred to EDU.

upper

Mar 19, 2026

Committee

Referred to EDU, WAM.

upper

Mar 16, 2026

Introduced

Offered.

upper

4 primary · 1 co-sponsor