House File 2346 - Introduced
HOUSE FILE
BY COMMITTEE ON EDUCATION
(SUCCESSOR TO HSB 522)
Passed House, Date Passed Senate, Date
Vote: Ayes Nays Vote: Ayes Nays
Approved
A BILL FOR
1 An Act relating to public access to school district financial
2 information, providing for the establishment and distribution
3 of a financial report by school districts, and providing for
4 the posting of information relating to outstanding school
5 district levies.
6 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
7 TLSB 5124HV 81
8 rn/je/5
PAG LIN
1 1 Section 1. NEW SECTION. 279.63 FINANCIAL REPORT.
1 2 1. The board of directors of each public school district
1 3 shall develop, maintain, and distribute a financial report on
1 4 an annual basis. The objective of the financial report shall
1 5 be to facilitate public access to a variety of information and
1 6 statistics relating to the education funding received by the
1 7 school district, enrollment and employment figures, and
1 8 additional information.
1 9 2. The financial report shall contain, at a minimum,
1 10 information relating to the following:
1 11 a. All property tax levies, income surtaxes, and local
1 12 option sales taxes in place in the school district, listed by
1 13 type of levy, rate, amount, duration, and notification of the
1 14 maximum rate and amount limitations permitted by statute.
1 15 b. The amount of funding received on a per pupil basis
1 16 through the operation of the school finance formula, and from
1 17 any other state appropriation or state funding source.
1 18 c. Federal funding received per student or teacher
1 19 population targeted to receive the funds, and any other
1 20 federal grants or funding received by the district.
1 21 d. Teacher and administrator minimum, maximum, and average
1 22 salary paid by the district, and the percentage and dollar
1 23 increase under teacher and administrator salary and benefits
1 24 settlement agreements.
1 25 e. Teacher and administrator health insurance and other
1 26 alternative health benefit information, including the monthly
1 27 premium, the percentage of the premium paid by the district,
1 28 and the percentage of the premium paid by a teacher or
1 29 administrator for single and family insurance.
1 30 f. Teacher and administrator employment statistics,
1 31 including the annual number of licensed full=time and part=
1 32 time teachers and administrators employed by the school
1 33 district during the preceding five years, and including the
1 34 number of teachers and administrators no longer employed by
1 35 the district, and new hires.
2 1 g. Student enrollment levels during the preceding five
2 2 years, including regular enrollment, special education
2 3 enrollment, and enrollment adjustments made pursuant to
2 4 supplementary weighting.
2 5 h. Such additional information as the school district may
2 6 determine.
2 7 3. Copies of a school district's financial report for the
2 8 previous school year shall be posted on an internet website
2 9 maintained by the school district at the beginning of the
2 10 school year. If the school district does not maintain or
2 11 develop a website, the school district shall either distribute
2 12 or post written copies of the financial report at specified
2 13 locations throughout the school district.
2 14 Sec. 2. NEW SECTION. 298.6 PUBLIC DISCLOSURE OF
2 15 OUTSTANDING LEVIES.
2 16 The board of directors of a school district shall, prior to
2 17 certifying any levy by board approval, or submitting a levy
2 18 for voter approval, facilitate public access to a complete
2 19 listing of all outstanding levies within the school district
2 20 by rate, amount, duration, and the applicable maximum levy
2 21 limitations. The information relating to outstanding levies
2 22 shall be posted on an internet website maintained by the
2 23 school district at the beginning of the school year, and
2 24 updated prior to board approval or submission for voter
2 25 approval of any levy during the school year. If the school
2 26 district does not maintain or develop a website, the school
2 27 district shall either distribute or post written copies of the
2 28 listing at specified locations throughout the school district.
2 29 EXPLANATION
2 30 This bill concerns facilitating public access to school
2 31 district financial information.
2 32 The bill provides that prior to certifying any levy by
2 33 board approval, or submitting a levy for voter approval, the
2 34 board of directors of a school district shall provide a
2 35 complete listing of all outstanding levies by rate, amount,
3 1 duration, and the applicable levy limitations. This
3 2 information shall be posted on an internet website maintained
3 3 by the school district at the beginning of the school year,
3 4 and updated prior to board approval or submission for voter
3 5 approval of any levy during the school year. The bill
3 6 provides that if the district does not maintain or develop a
3 7 website, the district shall either distribute or post written
3 8 copies of the listing at specified locations throughout the
3 9 district.
3 10 The bill also provides for the creation of a financial
3 11 report by public school districts, to facilitate public access
3 12 to school district financial information. The bill specifies
3 13 several categories of information to be contained in the
3 14 report, including information relating to property tax levies,
3 15 income surtaxes, and local option sales taxes in place in the
3 16 district, the amount of funding received on a per pupil basis
3 17 from state funding sources, and federal funding received.
3 18 Additionally, the report shall contain information relating to
3 19 teacher and administrator salary levels and increases, teacher
3 20 and administrator health insurance and other alternative
3 21 benefit information, licensed teacher and administrator annual
3 22 employment statistics during the preceding five years, student
3 23 enrollment levels during the preceding five years, and
3 24 additional information as determined by the school district.
3 25 The bill provides that copies of the report for the
3 26 previous school year shall be posted on a school district's
3 27 website at the beginning of each school year. In the event
3 28 that a school district does not maintain or develop an
3 29 internet website, the district shall post or distribute
3 30 written copies of the report at specified locations throughout
3 31 the district.
3 32 LSB 5124HV 81
3 33 rn:rj/je/5