HI SB3178

Establishes the Board of Education Internal Audit Office within the Department of Education to conduct program and fiscal evaluations of key strategic initiatives.

Requires the audit office to identify program improvements, inform redirection of financial and human resources, and support implementation of the department's strategic plan for improved student outcomes.

Mandates the audit office conduct desk reviews on all other department programs in a timely manner.

Requires the Board of Education to establish a standing committee with a scope that includes audit-related responsibilities.

Appropriates an unspecified amount from general revenues for fiscal year 2026-2027 to establish and operate the internal audit office, with an effective date of July 1, 2026.