The 2007 Hawai'i State Legislature passed Senate Concurrent Resolution 118 S.D.1 HD 1 Improving the Community's Understanding of the Department of Education's Programs and School Expenses Including a Comparison with Other States on Adequacy of Funds. Among the requests contained in the resolution were the following: "Be it further resolved the Hawai'i Educational Policy Center undertake a study of existing data that compares Hawai'i with Massachusetts, Minnesota, New Hampshire, Connecticut, Kansas, and Washington (or five other "peer" states) suggested by the department in areas such as: (1) Average class size; (2) Student-teacher ratio; (3) Average number of students per counselor; (4) Length of school day and school year; (5) Per pupil funding; (6) Percentage of students with special needs and school budget dedicated to those students; (7) Percentage of school budget spent on administration; and (8) And/or other data that might indicate the reasons for high achievement rates, and propose measures (funding and resources) needed in Hawai'i to provide comparable educational services; ..." The Hawai'i Educational Policy Center (HEPC) reviewed existing data from the Education Commission of the States ECS), the National Center on Education Statistics, and other sources. States were selected for this study by the State Legislature in SCR 118 SD1 HD1 (Connecticut, Kansas, Massachusetts, Minnesota, New Hampshire and Washington), the Hawai'i Department of Education in the Superintendent's Reports selecting "comparable" systems (Nebraska, Rhode Island, Wyoming), and the Hawai'i Educational Policy Center--looking at state populations, student enrollments, and number of teachers that are closest to Hawai'i's data (Montana, New Mexico, South Dakota, Vermont, West Virginia). Text of Senate Concurrent Resolution is appended. (Contains 21 tables and 2 figures.) [This report was prepared with the University of Hawaii at Manoa, Public Policy Center.]