Budget & Taxes (Audits & Accountability)

introduced · Hawaii · Senate Jul 7, 2026

GM 1286: Informing the Legislature that on July 6, 2026, the Governor signed the following bill into law: SB2599 SD2 HD3 CD1 (ACT 184).

This bill redesignates the existing stadium development district as the Halawa community development district to better manage the area surrounding the new Aloha Stadium and the nearby rail station. It transfers zoning and entitlement authority for this district from the City and County of Honolulu to the Hawaii Community Development Authority, allowing the state agency to oversee development and charge fees for services. Additionally, the bill creates a special fund to finance district projects and requires the comptroller to verify that all capital costs comply with laws and the intended use of public funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a special fund to finance district projects and transfers authority to charge fees, indicating a mechanism to generate revenue for development.75% confidence

Sub-Topics Audits & Accountability

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introduced · Hawaii · Senate Jun 26, 2026

GM 1259: Informing the Legislature that on June 25, 2026, the Governor signed the following bill into law: SB3138 SD1 HD1 CD1 (ACT 158).

This bill amends Hawaii's deposit beverage container program to reduce the financial burden of mandatory independent audits on small businesses. It establishes a tiered audit system where only distributors handling at least five million containers annually are required to undergo an independent audit, while those managing fewer than five million are exempt. Additionally, the law requires the Department of Health to develop a risk-based process for selecting specific distributors and redemption centers for periodic audits based on factors like transaction volume and past findings. These changes aim to balance the need for financial accountability with the economic realities faced by smaller operators in the beverage distribution industry.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces financial burden on small businesses by exempting them from costly mandatory audits, promoting fiscal responsibility.85% confidence

Sub-Topics Audits & Accountability

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introduced · Hawaii · Senate Jun 26, 2026

GM 1261: Informing the Legislature that on June 25, 2026, the Governor signed the following bill into law: HB2429 HD2 SD2 CD1 (ACT 160).

This bill directs the state to annually evaluate tax expenditures, such as income tax credits and tax exemptions, to ensure they remain effective and aligned with current public priorities. The key provision requires the government to collect and analyze data on these financial incentives to measure their actual outcomes, like job creation or economic growth, against their costs. By reviewing this information regularly, the legislature can decide whether to continue, modify, or eliminate specific tax breaks that may no longer serve their intended purpose or create unfair market advantages. Ultimately, the law aims to improve fiscal accountability and ensure that tax policies deliver clear value to taxpayers rather than relying on outdated assumptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates evaluation of tax expenditures to ensure effectiveness and alignment with public priorities, promoting fiscal responsibility and accountability.85% confidence

Sub-Topics Audits & Accountability State Budget Tax Incentives

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in committee · Hawaii · House Mar 18, 2026

HR 157: REQUESTING THE ATTORNEY GENERAL AND THE STATE AUDITOR TO CONDUCT A COMPREHENSIVE FINANCIAL, PERFORMANCE, AND COMPLIANCE AUDIT OF NONPROFIT ORGANIZATIONS RECEIVING STATE FUNDS FOR HOMELESSNESS-RELATED SERVICES.

This bill requests the Attorney General and State Auditor in Hawaii to conduct a comprehensive audit of nonprofit organizations that receive state funding for homelessness-related services. The audit will examine financial records, performance outcomes, and compliance with state laws, focusing first on organizations in Honolulu before expanding statewide. Key areas of review include how public funds are spent, executive compensation relative to program costs, housing placement success rates, and the accuracy of reported service data. The resolution aims to ensure transparency and fiscal responsibility in the use of taxpayer money for homelessness assistance programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by auditing nonprofit spending of public funds, ensuring accountability and proper use of taxpayer money for homelessness services.75% confidence ✓ HousingSupports HousingBill audits nonprofit homelessness services to ensure proper use of funds and housing placement success, indirectly supporting housing outcomes through accountability.85% confidence

Sub-Topics Audits & Accountability Homelessness

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passed · Hawaii · Senate May 12, 2026

SR 107: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility through enhanced oversight and accountability of government spending, ensuring proper use of public funds in education.75% confidence ✓ EducationSupports EducationBill mandates independent audits to improve DOE performance and management, enhancing accountability and program effectiveness for education.85% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · Senate Mar 19, 2026

SCR 174: URGING THE CAMPAIGN SPENDING COMMISSION TO TAKE ALL ACTIONS NECESSARY AND WITHIN ITS POWER TO ENSURE CANDIDATE COMMITTEES' FULL COMPLIANCE WITH STATE CAMPAIGN FINANCE LAWS.

This bill urges the Hawaii Campaign Spending Commission to take additional steps to ensure candidate committees fully comply with state campaign finance laws. The resolution specifically requests the commission to conduct automatic audits of committees spending over $500,000, subsidize independent audit costs, and create clear rules defining what constitutes a defective campaign report. It also asks the commission to offer more frequent training sessions outside normal business hours to accommodate volunteer campaign workers. The bill does not create new laws or impose new requirements but instead encourages the commission to use its existing authority to improve compliance through audits, clearer guidelines, and better training opportunities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens campaign finance enforcement and fiscal accountability through audits and compliance measures, promoting responsible government spending oversight.75% confidence

Sub-Topics Audits & Accountability

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passed · Hawaii · Senate May 19, 2026

SR 68: REQUESTING THE AUDITOR TO CONDUCT AN AUDIT OF NO-BID CONTRACTS ISSUED BY STATE AND COUNTY AGENCIES UNDER PROCLAMATIONS DECLARING STATES OF EMERGENCY DURING THE SIX-YEAR PERIOD BETWEEN JANUARY 1, 2020, AND DECEMBER 31, 2025.

This Senate Resolution requests the State Auditor to review no-bid contracts issued by state and county agencies during declared states of emergency between January 1, 2020, and December 31, 2025. The audit will examine how agencies justified these contracts, selected vendors, determined pricing, and maintained accountability for public funds during emergency periods. The Auditor will submit a report with findings and recommendations to the Legislature by the start of the 2027 session. This measure aims to identify potential reforms to emergency procurement laws based on past practices.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by requesting an audit of no-bid contracts during emergencies, ensuring accountability for public funds and preventing misuse of taxpayer money.85% confidence

Sub-Topics Audits & Accountability Procurement

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passed both · Hawaii · Senate May 19, 2026

SCR 74: REQUESTING THE AUDITOR TO CONDUCT AN AUDIT OF NO-BID CONTRACTS ISSUED BY STATE AND COUNTY AGENCIES UNDER PROCLAMATIONS DECLARING STATES OF EMERGENCY DURING THE SIX-YEAR PERIOD BETWEEN JANUARY 1, 2020, AND DECEMBER 31, 2025.

This Senate Concurrent Resolution asks the State Auditor to examine no-bid contracts awarded by state and county agencies during declared states of emergency between January 1, 2020, and December 31, 2025. The audit will review how agencies justified these contracts, selected vendors, determined pricing, and maintained accountability for public funds during emergency periods when normal procurement rules may be suspended. The Auditor will submit findings and recommendations, including potential legislative changes, to the Legislature before the 2027 session. This measure directly affects state and county agencies that have issued emergency contracts and aims to ensure transparency in how public money is spent during crises.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by auditing emergency no-bid contracts, ensuring accountability for public funds and preventing misuse of taxpayer money during states of emergency.85% confidence

Sub-Topics Audits & Accountability Procurement

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passed · Hawaii · Senate May 12, 2026

SR 185: REQUESTING THE OFFICE OF THE AUDITOR TO CONDUCT A COMPREHENSIVE PERFORMANCE AUDIT OF THE DEPARTMENT OF EDUCATION'S CAPITAL IMPROVEMENT PROGRAM.

This Senate Resolution asks the State Auditor to review the Department of Education's list of unfinished school construction and renovation projects. The audit will examine how much money has been spent on each project, why some are delayed or over budget, and how much additional funding is needed to finish them. The goal is to provide a clear picture of the state's school infrastructure needs and suggest ways to manage future projects more effectively. The Auditor must submit a report with findings and recommendations to the Legislature before the 2027 session begins.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by auditing education spending, ensuring funds are used effectively and identifying funding gaps for infrastructure.75% confidence ✓ EducationSupports EducationBill seeks audit of school infrastructure projects to identify funding needs and improve management, directly supporting school facilities and educational infrastructure.85% confidence

Sub-Topics Audits & Accountability State Budget

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in committee · Hawaii · Senate Mar 24, 2026

SR 104: REQUESTING THE AUDITOR TO CONDUCT AN AUDIT OF NO-BID CONTRACTS ISSUED BY STATE AND COUNTY AGENCIES UNDER PROCLAMATIONS DECLARING STATES OF EMERGENCY DURING THE SIX-YEAR PERIOD BETWEEN JANUARY 1, 2020, AND DECEMBER 31, 2025.

This Senate Resolution requests the State Auditor to conduct an audit of no-bid contracts issued by state and county agencies during declared states of emergency between January 1, 2020, and December 31, 2025. The audit will examine how agencies justified these contracts, selected vendors, determined pricing, and maintained accountability for public funds during emergency periods. The Auditor is asked to review these practices to identify potential reforms and submit a report with findings and recommendations to the Legislature by early 2027. This measure does not change existing laws but instead seeks oversight and transparency regarding emergency procurement processes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by requesting an audit of no-bid contracts during emergencies to ensure accountability and proper use of public funds.85% confidence

Sub-Topics Audits & Accountability Procurement

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