H.F. 2099 Section 1. Section 11.6, subsection 1, paragraph a, 1 subparagraph (1), Code 2022, is amended to read as follows: 2 (1) Except for entities organized under chapter 28E having 3 gross receipts of one hundred thousand dollars or less in a 4 fiscal year, the financial condition and transactions of all 5 government subdivisions shall be audited annually, except 6 that cities having a population of less than two thousand 7 and budgeted gross expenditures of one million dollars or 8 more in a fiscal year shall be subject to a required fiscal 9 year examination for that fiscal year according to procedures 10 established by the office of auditor of state, and cities 11 having a population of less than two thousand and budgeted 12 gross expenditures of less than one million dollars in a fiscal 13 year shall be subject to periodic examination by the auditor 14 of state according to procedures established by the auditor 15 of state, and may be examined as otherwise provided in this 16 section . However, a city having a population of less than two 17 thousand and budgeted gross expenditures of one million dollars 18 or more in a fiscal year shall not be subject to a required 19 fiscal year examination until the city has two consecutive 20 years of budgeted gross expenditures of one million dollars 21 or more in both fiscal years, and such examination shall be 22 conducted during the second of such fiscal years. A city 23 meeting the requirements for a periodic examination shall be 24 subject to an examination under this section at least once 25 during an eight-year period at a time determined by the auditor 26 of state. The audit of school districts shall include an audit 27 of all school funds including categorical funding provided by 28 the state, the certified annual financial report, the certified 29 enrollment as provided in section 257.6 , supplementary 30 weighting as provided in section 257.11 , the revenues and 31 expenditures of any nonprofit school organization established 32 pursuant to section 279.62 , and entrepreneurial education 33 funds established pursuant to section 298A.15 . Differences in 34 certified enrollment shall be reported to the department of 35 -1- LSB 6053YH (2) 89 jda/jh 1/ 5

H.F. 2099 management. The audit of school districts shall include at a 1 minimum a determination that the laws of the state are being 2 followed, including section 256.11, subsection 4A, and section 3 256.11, subsection 5, paragraph “b” , that categorical funding 4 is not used to supplant other funding except as otherwise 5 provided, that supplementary weighting is pursuant to an 6 eligible sharing condition, and that postsecondary courses 7 provided in accordance with section 257.11 and chapter 261E 8 supplement, rather than supplant, school district courses. 9 The audit of a city that owns or operates a municipal utility 10 providing local exchange services pursuant to chapter 476 shall 11 include performing tests of the city’s compliance with section 12 388.10 . The audit of a city that owns or operates a municipal 13 utility providing telecommunications services pursuant to 14 section 388.10 shall include performing tests of the city’s 15 compliance with section 388.10 . 16 Sec. 2. Section 256.11, Code 2022, is amended by adding the 17 following new subsection: 18 NEW SUBSECTION . 4A. Social studies instruction 19 incorporating the standards established under subsection 5, 20 paragraph “b” , shall be taught in all public schools prior to a 21 student’s completion of grade eight. 22 Sec. 3. Section 256.11, subsection 5, paragraph b, Code 23 2022, is amended to read as follows: 24 b. Five units of the social studies including instruction 25 in voting statutes and procedures, voter registration 26 requirements, the use of paper ballots and voting systems in 27 the election process, and the method of acquiring and casting 28 an absentee ballot . All students enrolled in public schools 29 shall complete a minimum of one-half one unit of United 30 States government , and one unit of United States history and 31 Iowa history, and one unit of civics . These units shall 32 emphasize the use of interactive learning techniques and 33 important historical documents, including the Declaration of 34 Independence, emancipation proclamation, federalist papers, and 35 -2- LSB 6053YH (2) 89 jda/jh 2/ 5

H.F. 2099 the Constitution of the United States. 1 (1) The one-half one unit of United States government shall 2 include the voting procedure as described in this lettered 3 paragraph and section 280.9A . The government instruction shall 4 also include a all of the following: 5 (a) A study of the Constitution of the United States ; and 6 the Bill of Rights contained in the Constitution ; and the 7 thirteenth, fourteenth, fifteenth, and nineteenth amendments 8 to the Constitution of the United States, and an assessment 9 of a student’s knowledge of the Constitution ; and the Bill 10 of Rights ; and the thirteenth, fourteenth, fifteenth, and 11 nineteenth amendments to the Constitution of the United States . 12 (b) A study of the structure of the United States 13 government, including federalism, the separation of powers, and 14 the electoral college. 15 (c) (i) A multiple choice assessment of the student’s 16 knowledge of United States government developed by the state 17 board that consists of at least twenty questions that are 18 similar to questions from the most recent version of the 19 civics test developed by the United States citizenship and 20 immigration services. On or before June 30, each public school 21 district shall submit the results of the assessment required by 22 this subparagraph division, organized by grade level, to the 23 department. The results shall include the median score, the 24 percentage of students who correctly answered at least sixty 25 percent of the questions, and any other information required 26 by the department. 27 (ii) A public school district shall not submit results 28 to the department that contain the personally identifiable 29 information of any student. 30 (iii) The department shall publish on its internet site 31 the results of the assessments submitted by public school 32 districts. The results shall be sortable by school district 33 and the grade level. 34 (2) The one unit of United States history and Iowa history 35 -3- LSB 6053YH (2) 89 jda/jh 3/ 5

H.F. 2099 shall include a study of political philosophy and provide a 1 comparative and objective analysis of ideologies throughout 2 world history, including capitalism, republicanism, democracy, 3 socialism, communism, totalitarianism, and fascism. The United 4 States history and Iowa history instruction shall also include 5 examples of political freedoms and economic development under 6 these ideologies and include first-person accounts. 7 (3) The one unit of civics shall include instruction 8 in voting statutes and procedures, voter registration 9 requirements, the use of paper ballots and voting systems in 10 the election process, and the method of acquiring and casting 11 an absentee ballot. 12 Sec. 4. APPLICABILITY. The following applies to students 13 entering grade one on or after July 1, 2022: 14 The section of this Act enacting section 256.11, subsection 15 4A. 16 Sec. 5. APPLICABILITY. The following applies to students 17 entering grade nine on or after July 1, 2022: 18 The section of this Act amending section 256.11, subsection 19 5, paragraph “b”. 20 EXPLANATION 21 The inclusion of this explanation does not constitute agreement with 22 the explanation’s substance by the members of the general assembly. 23 This bill relates to social studies instruction in public 24 schools. 25 Under current law, the educational program established 26 pursuant to Code section 256.11 is required to include, 27 in grades 9 through 12, five units of social studies. The 28 bill requires that all students enrolled in public schools 29 in these grades complete a minimum of one unit of United 30 States government, one unit of United States history and Iowa 31 history, and one unit of civics. The bill provides that this 32 requirement applies to students entering grade nine on or 33 after July 1, 2022. The bill provides that the unit of United 34 States government shall include a study of the Constitution 35 -4- LSB 6053YH (2) 89 jda/jh 4/ 5

H.F. 2099 of the United States, the structure of the United States, and 1 a multiple choice assessment of the student’s knowledge of 2 United States government. The bill requires a public school 3 district to submit the results of these assessments to the 4 department of education. The bill also requires the department 5 to publish the results of these assessments on its internet 6 site. The bill provides that the unit of United States history 7 and Iowa history shall include a study of political philosophy 8 and provide a comparative and objective analysis of other 9 ideologies throughout world history. Additionally, the bill 10 provides that the unit of civics shall include instruction in 11 voting statutes and procedures. The bill provides that social 12 studies instruction incorporating these standards shall be 13 taught in all public schools prior to a student’s completion 14 of grade eight. The bill also provides that this requirement 15 applies to students entering grade one on or after July 1, 16 2022. 17 Under current law, school districts are required to be 18 audited annually to determine, in part, that the laws of the 19 state are being followed. The bill incorporates into this 20 requirement that the school districts be audited annually to 21 determine that the requirements related to social studies 22 instruction are being followed. Current law also requires that 23 a written report of an audit or examination shall be provided 24 to the school district, filed with the auditor, and be open to 25 public inspection. 26 -5- LSB 6053YH (2) 89 jda/jh 5/ 5