H.F. 2418 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 6053HV (3) 89 jda/jh 1/ 5

H.F. 2418 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 unit of United States 30 government and one , one-half unit of United States history 31 and Iowa history, one-half unit of civics, and one-half unit 32 of civil discourse . These units shall emphasize the use of 33 interactive learning techniques and important historical 34 documents, including the Declaration of Independence, 35 -2- LSB 6053HV (3) 89 jda/jh 2/ 5

H.F. 2418 emancipation proclamation, federalist papers, and the 1 Constitution of the United States. 2 (1) The one-half unit of United States government shall 3 include the voting procedure as described in this lettered 4 paragraph and section 280.9A . The government instruction shall 5 also include a all of the following: 6 (a) A study of the Constitution of the United States and the 7 Bill of Rights contained in the Constitution and an assessment 8 of a student’s knowledge of the Constitution and the Bill of 9 Rights . 10 (b) A study of the structure of the United States 11 government, including federalism, the separation of powers, and 12 the electoral college. 13 (2) The one-half unit of United States history and Iowa 14 history shall include a study of political and economic 15 philosophy and provide a comparative and objective analysis of 16 ideologies throughout world history, including but not limited 17 to capitalism, republicanism, democracy, socialism, communism, 18 totalitarianism, and fascism. The United States history 19 and Iowa history instruction shall also include examples 20 of political freedoms and economic development under these 21 ideologies and include first-person accounts. 22 (3) The one-half unit of civics shall include instruction 23 in voting statutes and procedures, voter registration 24 requirements, the use of paper ballots and voting systems in 25 the election process, and the method of acquiring and casting 26 an absentee ballot. 27 (4) The one-half unit of civil discourse shall include 28 but is not limited to instruction in how to contact elected 29 officials and how to disagree and form arguments. 30 Sec. 4. APPLICABILITY. The following applies to students 31 entering grade one on or after July 1, 2024: 32 The section of this Act enacting section 256.11, subsection 33 4A. 34 Sec. 5. APPLICABILITY. The following applies to students 35 -3- LSB 6053HV (3) 89 jda/jh 3/ 5

H.F. 2418 entering grade nine on or after July 1, 2024: 1 The section of this Act amending section 256.11, subsection 2 5, paragraph “b”. 3 EXPLANATION 4 The inclusion of this explanation does not constitute agreement with 5 the explanation’s substance by the members of the general assembly. 6 This bill relates to social studies instruction in public 7 schools. 8 Under current law, the educational program established 9 pursuant to Code section 256.11 is required to include, in 10 grades 9 through 12, five units of social studies. The bill 11 requires that all students enrolled in public schools in 12 these grades complete a minimum of one-half unit of United 13 States government, one-half unit of United States history 14 and Iowa history, one-half unit of civics, and one-half unit 15 of civil discourse. The bill provides that this requirement 16 applies to students entering grade nine on or after July 1, 17 2024. The bill provides that the one-half unit of United 18 States government shall include a study of the Constitution 19 of the United States and the structure of the United States 20 government. The bill provides that the one-half unit of 21 United States history and Iowa history shall include a study 22 of political and economic philosophy and provide a comparative 23 and objective analysis of other ideologies throughout world 24 history. Additionally, the bill provides that the one-half 25 unit of civics shall include instruction in voting statutes 26 and procedures. The bill also provides that the one-half unit 27 of civil discourse shall include instruction in how to contact 28 elected officials and how to disagree and form arguments. The 29 bill provides that social studies instruction incorporating 30 these standards shall be taught in all public schools prior to 31 a student’s completion of grade eight. The bill also provides 32 that this requirement applies to students entering grade one on 33 or after July 1, 2024. 34 Under current law, school districts are required to be 35 -4- LSB 6053HV (3) 89 jda/jh 4/ 5

H.F. 2418 audited annually to determine, in part, that the laws of the 1 state are being followed. The bill incorporates into this 2 requirement that the school districts be audited annually to 3 determine that the requirements related to social studies 4 instruction are being followed. Current law also requires that 5 a written report of an audit or examination shall be provided 6 to the school district, filed with the auditor, and be open to 7 public inspection. 8 -5- LSB 6053HV (3) 89 jda/jh 5/ 5