Budget & Taxes (Audits & Accountability)

in committee · Hawaii · Senate Dec 8, 2025

SB 515: RELATING TO THE SUGAR-SWEETENED BEVERAGES FEE PROGRAM.

Establishes a Sugar-Sweetened Beverages Fee Program to be administered by the Department of Agriculture that, beginning 1/1/2026, imposes a fee on the distribution and sale of sugar-sweetened beverages in the State. Establishes the Sugar-Sweetened Beverages Fee Special Fund. Requires moneys in the Sugar-Sweetened Beverages Fee Special Fund to be expended for the Hawaii Healthy Food Incentive Program and administration of the Sugar-Sweetened Beverages Fee Program. Allows the Department to contract with a third-party to administer the program. Requires the Auditor to conduct a management and financial audit of the program. Requires the Chairperson of the Board of Agriculture to adopt rules by 12/31/2025. Establishes criminal and civil penalties. Requires reports to the Legislature and the Governor. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates beverage fee tax funding Hawaii Healthy Food Incentive Program, aligning with fiscal responsibility and program funding.95% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · Senate Feb 13, 2026

SR 12: REQUESTING THE AUDITOR TO CONDUCT A PERFORMANCE AUDIT OF THE DEPARTMENT OF HAWAIIAN HOME LANDS' COMMERCIAL LEASE MANAGEMENT PRACTICES, REVENUE OPTIMIZATION, AND RENT COLLECTION PROCEDURES.

This Senate Resolution (SR 12) requests the State Auditor to conduct a performance audit of the Department of Hawaiian Home Lands' (DHHL) commercial lease management. It specifically examines DHHL's practices for managing over 1,600 commercial leases generating approximately $11 million annually, focusing on revenue optimization and rent collection. The audit will assess whether DHHL is effectively maximizing revenue from these leases to support its mission of serving over 29,000 native Hawaiian beneficiaries and fulfilling its fiduciary duty. This procedural resolution does not change laws but seeks accountability in how DHHL manages trust land revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill requests audit to optimize DHHL's $11M annual lease revenue, promoting fiscal responsibility in revenue collection and management.85% confidence

Sub-Topics Audits & Accountability

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passed both · Hawaii · Senate Mar 20, 2026

SB 747: RELATING TO THE BOARD OF EDUCATION.

Establishes an Audit Office within the Board of Education to audit operations and expenditures of the Department of Education. Exempts positions within the Audit Office from civil service law. Requires annual reports to the Governor and Director of Finance. Authorizes the Legislature to request a copy of the annual reports. Establishes positions within the Audit Office. Appropriates funds. Effective 7/1/3000. (HD2)

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Audit Office with reporting to financial authorities, promoting fiscal responsibility through oversight of education budget expenditures.92% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · Senate Jan 30, 2026

SB 2828: RELATING TO THE OFFICE OF THE LEGISLATIVE ANALYST.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fiscal notes for transparency and accountability in budget decisions, promoting fiscal responsibility per bill's requirements on fiscal bills.90% confidence

Sub-Topics Appropriations Audits & Accountability State Budget

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in committee · Hawaii · Senate Dec 8, 2025

SB 719: RELATING TO SUGAR-SWEETENED BEVERAGES.

Establishes a Sugar-Sweetened Beverage Fee Program to be administered by the Department of Health that, beginning 7/1/2026, imposes a fee on the distribution and sale of sugar-sweetened beverages in the State. Establishes the Healthy Ohana Special Fund into which revenues generated from the sugar-sweetened beverage fee are deposited. Establishes the Healthy Ohana Trust Fund in the private sector to receive revenues from the Healthy Ohana Special Fund to support prevention and control of obesity and chronic diseases. Allows the Department to contract with a third party to administer the program. Requires the Auditor to conduct a management and financial audit of the program and submit reports to the Legislature. Establishes the Healthy Ohana Trust Fund Advisory Committee to advise the Department on the administration of the trust fund. Requires the Department to adopt interim rules no later than 6/30/2026, and final rules no later than 12/31/2027. Establishes civil penalties. Requires annual reports to the Legislature. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes sugar-sweetened beverage fee (tax) to fund obesity prevention programs via Healthy Ohana Special Fund, directly allocating revenue to public health services.95% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · House Jan 28, 2026

HB 2133: RELATING TO MEDICAID.

Requires the State Auditor to conduct audits of Medicaid health care insurance contractors and the Department of Human Services and its Med-QUEST division at least once every two years, with the first audits to be conducted by 1/1/2027, and the reports to be submitted no later than twenty days prior to the Regular Session of 2027. Requires the Auditor to conduct audits. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates funds for Medicaid spending audits, promoting fiscal accountability in government expenditure per Budget & Taxes topic.95% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · Senate Jan 30, 2026

SB 2822: RELATING TO THE OFFICE OF THE LEGISLATIVE ANALYST.

Requires the office of the legislative analyst to produce fiscal notes on all fiscal bills. Prohibits a committee from making a decision on a fiscal bill without a fiscal note. Mandates that fiscal notes be made available to the public. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates fiscal notes for all fiscal bills, enhancing transparency and accountability in budget decisions, promoting fiscal responsibility.90% confidence

Sub-Topics Audits & Accountability Debt & Bonds State Budget Tags Government Transparency

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in committee · Hawaii · Senate Feb 13, 2026

SCR 16: REQUESTING THE AUDITOR TO CONDUCT AN AUDIT OF THE MONEYS APPROPRIATED TO THE DEPARTMENT OF HAWAIIAN HOME LANDS PURSUANT TO ACT 279, SESSION LAWS OF HAWAII 2022.

SCR 16 is a Senate Concurrent Resolution requesting the State Auditor conduct an audit of funds allocated to the Department of Hawaiian Home Lands (DHHL) under Act 279 (2022). It specifically seeks to review how DHHL used $600 million in appropriations meant to eliminate its waitlist of over 28,700 native Hawaiian beneficiaries. The resolution cites DHHL's overdue submission of required annual reports detailing fund expenditures and progress on assisting waitlist applicants, as mandated by Act 279. The audit will focus on accountability for funds intended to provide land, housing, or financial assistance to native Hawaiians.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequests audit of $600M DHHL funds to ensure proper expenditure, promoting fiscal accountability in budget execution per Act 279.90% confidence

Sub-Topics Audits & Accountability

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in committee · Hawaii · Senate Jan 21, 2026

SB 220: RELATING TO TRANSPORTATION FINANCING.

Authorizes a county that has adopted a surcharge to state tax to extend the surcharge to 12/31/2056. Extends the end date of the one percent Transient Accommodation Tax increase to 12/31/2056. Requires the State Auditor to conduct an audit and annual review of the Honolulu Authority for Rapid Transportation until 12/31/2056. Requires the Comptroller to certify the Honolulu Authority for Rapid Transportation's invoices for capital costs until 12/31/2056.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends transportation tax surcharges and mandates fiscal audits until 2056, ensuring sustained funding and oversight for transportation projects.95% confidence ✓ TransportationSupports TransportationExtends transportation financing mechanisms (surcharge, taxes) and mandates ongoing funding/audits for Honolulu's rapid transit authority (HART) until 2056, directly advancing public transit infrastructure.90% confidence

Sub-Topics Audits & Accountability Fees & Licensing Transportation Funding

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in committee · Hawaii · Senate Dec 8, 2025

SB 1180: RELATING TO THE STATE AUDITOR.

Requires the State Auditor to conduct management and financial audits of Medicaid health care insurance contractors at least once every two years, with the first audit report to be submitted no later than twenty days prior to the Regular Session of 2027. Appropriates funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates funds for State Auditor audits of Medicaid contractors, promoting fiscal accountability and oversight of public spending in essential health programs.95% confidence

Sub-Topics Audits & Accountability

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