SCR 114 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 Concurrent Resolution requests the State Auditor to conduct quarterly performance and management audits of Hawaii's Department of Education and its attached agencies. The bill addresses concerns that the department's internal audit office has a conflict of interest because its director reports directly to the Superintendent, while the existing Audit Committee lacks authority to evaluate program effectiveness for student success. Under this resolution, the Auditor would rotate quarterly audits among different agencies and focus on academic performance, leadership structures, federal funding usage, and school plans. The Department of Education is urged to use these audit findings to evaluate programs and reallocate resources to improve student academic outcomes and workforce readiness.

Issues: ✓ Education

Bill status passed both 4 of 5 stages cleared

Introduction

Mar 2026

Committee Review

Apr 2026

Senate Passage

Apr 2026

House Passage

Apr 2026

Governor

Introduced Mar 16, 2026 Last action May 12, 2026

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What changed between versions

SCR114 → SCR114_SD1 · 4 edits

MODERATE

This bill was amended to shift the responsibility for conducting audits from the independent State Auditor to the Department of Education's own Internal Audit Office. The frequency of these audits was reduced from quarterly to semiannual, and the number of required audits per year was lowered from four to two. Additionally, the list of officials receiving copies of the resolution was updated to reflect the new internal audit structure.

Scope change

The bill's scope changed from requiring an external audit by the State Auditor to requiring an internal audit by the Department of Education's Internal Audit Office.

REQUIREMENT

The entity responsible for conducting the audits changed from the State Auditor to the Department of Education's Internal Audit Office.

The minimum number of required audits per year was reduced from four (two performance and two management) to two (one performance and one management).

TIMELINE

The audit frequency changed from quarterly to semiannual.

TECHNICAL

The list of recipients for the resolution was updated to include the Internal Audit Director and remove the State 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 28, 2026

Upper · Passed

Resolution adopted in final form.

upper

Apr 28, 2026

Introduced

Received from House (Hse. Com. No. 856).

upper

Apr 27, 2026

Lower · Passed

Adopted with Representative(s) Cochran voting aye with reservations; none voting no (0) and none excused (0).

lower

Apr 27, 2026

Lower · Passed

Reported from FIN (Stand. Com. Rep. No. 2266-26), recommending adoption.

lower

Apr 23, 2026

Lower · Passed

The committee on FIN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 14 Ayes: Representative(s) Todd, Takenouchi, Hartsfield, Hussey, Keohokapu-Lee Loy, Kitagawa, Kusch, Lee, M., Miyake, Ratcliffe, Templo, Yamashita, Gedeon, Reyes Oda; Ayes with reservations: none; 0 Noes: none; and 3 Excused: Representative(s) Morikawa, Perruso, Alcos.

lower

Apr 20, 2026

Lower · Passed

Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Alcos, Cochran, Woodson excused (3).

lower

Apr 20, 2026

Committee

Reported from EDN (Stand. Com. Rep. No. 2211-26), recommending referral to FIN.

lower

Apr 16, 2026

Lower · Passed

The committee on EDN recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 8 Ayes: Representative(s) Woodson, La Chica, Amato, Evslin, Garrett, Olds, Muraoka, Souza; Ayes with reservations: none; Noes: none; and 2 Excused: Representative(s) Kapela, Kila.

lower

Apr 10, 2026

Committee

Referred to EDN, FIN, referral sheet 28

lower

Apr 9, 2026

Introduced

Received from Senate (Sen. Com. No. 480) in amended form (SD 1).

lower

Apr 9, 2026

Upper · Passed

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

upper

Apr 8, 2026

Upper · Passed

Reported from EDU (Stand. Com. Rep. No. 3520) 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