HI SB747

Establishes an independent Audit Office within the Board of Education to conduct financial and performance audits of the Department of Education, including schools, programs, and administrative divisions

Grants the Audit Office authority to examine all accounts, books, and records; inspect facilities; administer oaths; compel document production; and engage independent consultants for specialized evaluations

Requires all audits to conform to government auditing standards prescribed by the U.S. Comptroller General, with annual reports submitted to the Board, Superintendent, Legislature, Governor, and Director of Finance no later than 20 days before each regular legislative session

Exempts Audit Office staff positions from civil service requirements under Chapter 76, with salaries included in the Board of Education budget

Appropriates unspecified funds for fiscal years 2025-2026 and 2026-2027 to establish and operate the Audit Office and create full-time equivalent positions, with an effective date of July 1, 3000