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House File 268 - IntroducedA Bill ForAn Act 1requiring the department of management to establish and
2operate a searchable internet site containing budget, audit,
3and financial information of school districts.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. NEW SECTION. 8G.20 Intent — findings.
2The general assembly finds that taxpayers should be able to
3easily access the details on how school districts are spending
4their tax dollars and other school revenues. Therefore, it is
5the intent of the general assembly to direct the department of
6management to create and maintain a searchable internet site
7in order to provide information on the budgets, audits, and
8financial information of school districts.
9 Sec. 2. NEW SECTION. 8G.21 Short title.
10This subchapter shall be known as and may be cited as the
11“School District Transparency Act”.
12 Sec. 3. NEW SECTION. 8G.22 Definitions.
13As used in this subchapter, unless the context otherwise
14requires:
151. “Director” means the director of the department of
16management.
172. “Searchable internet site” means an internet site
18that allows the public at no cost to search and compile the
19information identified in section 8G.23 and that provides such
20information in a format capable of being downloaded from the
21site to personal computers.
223. “State audit or report” shall include any audit or report
23required or authorized by law, including an audit or report
24issued by the auditor of state, a state agency as defined in
25section 8A.101, the legislative services agency, the general
26assembly, or a legislative committee.
27 Sec. 4. NEW SECTION. 8G.23 School district financial
28information searchable internet site created.
291. By January 1, 2021, the director shall develop and make
30publicly available a searchable internet site for searching,
31accessing, and processing the items, data, and information
32required in this section, for the most recent school budget
33year. The searchable internet site shall be developed in such
34a way that the information can be provided to other software
35applications, including internet software applications, in a
-1-1manner and format that allows such software applications to
2access and interpret the items, data, and information using
3the internal programming of the software applications. In
4gathering or receiving items, data, and information from school
5districts, the director shall make a good-faith effort to
6minimize the costs and disruptions to each school district and
7the school district’s computer systems.
82. a. The searchable internet site developed pursuant to
9this section shall allow the public at no cost to search and
10compile the information provided pursuant to this subsection.
11Each school district shall provide to the department of
12management the following:
13(1) The school district’s budget prepared and certified
14under chapter 24.
15(2) All state audits or reports of the school district.
16(3) The school district’s quarterly financial statements
17and other financial information including but not limited
18to accounts payable check registers and credit, debit, and
19purchase card statements.
20(4) Any other information related to the items required
21under subparagraph (1), (2), or (3), as specified by the
22director.
23b. Nothing in this subchapter shall be construed to require
24or authorize the inclusion of personal information or other
25information that is protected from public disclosure under
26state or federal law or that is confidential in the searchable
27internet site.
28 Sec. 5. NEW SECTION. 8G.24 Searchable internet site
29updates.
301. Effective July 1, 2021, the searchable internet site
31shall be updated regularly as new items, data, and information
32become available, but shall be updated no less frequently than
33quarterly thereafter as new items, data, and information become
34available. All school districts shall provide to the director
35data that is required to be included on the searchable internet
-2-1site not later than sixty days following the close of each
2quarter during the school budget year. The director shall
3provide guidance to school districts to ensure compliance with
4this section.
52. By January 1 following the conclusion of a school budget
6year, the director shall add items, data, and information
7for that school budget year to the searchable internet site.
8Items, data, and information for previous school budget years
9may be added as it becomes available and as time permits. The
10director shall ensure that all items, data, and information
11added to the searchable internet site remain accessible to the
12public for a minimum of ten years.
13 Sec. 6. NEW SECTION. 8G.25 Noncompliance.
14The director shall not be considered in compliance with this
15subchapter if the items, data, and information required for
16the searchable internet site are not available in a searchable
17manner and capable of being compiled or if the public is
18redirected to other government internet sites unless each of
19those sites displays information from all school districts
20and each category of information required can be searched
21electronically by field in a single search.
22 Sec. 7. SCHOOL DISTRICT FINANCIAL INFORMATION INTERNET SITE
23REPORT. The department of management shall conduct a study
24to evaluate the development, implementation, compliance, and
25use of the searchable internet site required under section
268G.23. The department of management shall submit a report on
27the study, including the findings and recommendations of the
28department, to the general assembly on or before January 1,
292026.
30 Sec. 8. STATE MANDATE FUNDING SPECIFIED. In accordance
31with section 25B.2, subsection 3, the state cost of requiring
32compliance with any state mandate included in this Act shall
33be paid by a school district from state school foundation aid
34received by the school district under section 257.16. This
35specification of the payment of the state cost shall be deemed
-3-1to meet all of the state funding-related requirements of
2section 25B.2, subsection 3, and no additional state funding
3shall be necessary for the full implementation of this Act
4by and enforcement of this Act against all affected school
5districts.
6EXPLANATION
7The inclusion of this explanation does not constitute agreement with
8the explanation’s substance by the members of the general assembly.
9This bill establishes legislative findings that taxpayers
10should be able to easily access the details on how school
11districts are spending their tax dollars and other school
12revenues. Additionally, the bill provides that it is the
13intent of the general assembly to direct the department of
14management to create and maintain a searchable internet site
15in order to provide information on the budgets, audits, and
16financial information of school districts.
17Under the bill, by January 1, 2021, the director of the
18department of management shall develop and make publicly
19available a searchable internet site for searching, accessing,
20and processing the items, data, and information required
21in the bill for the most recent school budget year. The
22searchable internet site is required to be developed in such
23a way that the information can be provided to other software
24applications, including internet software applications, in a
25manner and format that allows such software applications to
26access and interpret the items, data, and information using
27the internal programming of the software applications. The
28searchable internet site developed pursuant to the bill is
29required to allow the public at no cost to search and compile
30such information. Each school district is required to provide
31the following to the department of management: (1) the school
32district’s budget; (2) all state audits or reports of the
33school district; (3) the school district’s quarterly financial
34statements and other specified financial information; and (4)
35any other information related to items (1), (2), or (3), as
-4-1specified by the director of the department of management.
2Effective July 1, 2021, the bill requires the searchable
3internet site to be updated regularly as new items, data,
4and information become available, but shall be updated no
5less frequently than quarterly thereafter as new items, data,
6and information become available. All school districts are
7required to provide to the director data that is required to
8be included on the searchable internet site not later than 60
9days following the close of each quarter during the school
10budget year. The bill requires the director of the department
11of management to ensure that all items, data, and information
12added to the searchable internet site remain accessible to
13the public for a minimum of 10 years. By January 1 following
14the conclusion of a school budget year, the director of the
15department of management is required to add items, data, and
16information for that budget year to the searchable internet
17site. Items, data, and information for previous school budget
18years may be added as it becomes available and as time permits.
19The bill also establishes criteria to determine the director of
20the department of management’s compliance with the bill.
21The bill requires the department of management to conduct a
22study to evaluate the development, implementation, compliance,
23and use of the searchable internet site required under the
24bill and submit a report to the general assembly on or before
25January 1, 2026.
26The bill may include a state mandate as defined in Code
27section 25B.3. The bill requires that the state cost of
28any state mandate included in the bill be paid by a school
29district from state school foundation aid received by the
30school district under Code section 257.16. The specification
31is deemed to constitute state compliance with any state mandate
32funding-related requirements of Code section 25B.2. The
33inclusion of this specification is intended to reinstate the
34requirement of political subdivisions to comply with any state
35mandates included in the bill.
-5-md/jh
2operate a searchable internet site containing budget, audit,
3and financial information of school districts.
4BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1 Section 1. NEW SECTION. 8G.20 Intent — findings.
2The general assembly finds that taxpayers should be able to
3easily access the details on how school districts are spending
4their tax dollars and other school revenues. Therefore, it is
5the intent of the general assembly to direct the department of
6management to create and maintain a searchable internet site
7in order to provide information on the budgets, audits, and
8financial information of school districts.
9 Sec. 2. NEW SECTION. 8G.21 Short title.
10This subchapter shall be known as and may be cited as the
11“School District Transparency Act”.
12 Sec. 3. NEW SECTION. 8G.22 Definitions.
13As used in this subchapter, unless the context otherwise
14requires:
151. “Director” means the director of the department of
16management.
172. “Searchable internet site” means an internet site
18that allows the public at no cost to search and compile the
19information identified in section 8G.23 and that provides such
20information in a format capable of being downloaded from the
21site to personal computers.
223. “State audit or report” shall include any audit or report
23required or authorized by law, including an audit or report
24issued by the auditor of state, a state agency as defined in
25section 8A.101, the legislative services agency, the general
26assembly, or a legislative committee.
27 Sec. 4. NEW SECTION. 8G.23 School district financial
28information searchable internet site created.
291. By January 1, 2021, the director shall develop and make
30publicly available a searchable internet site for searching,
31accessing, and processing the items, data, and information
32required in this section, for the most recent school budget
33year. The searchable internet site shall be developed in such
34a way that the information can be provided to other software
35applications, including internet software applications, in a
-1-1manner and format that allows such software applications to
2access and interpret the items, data, and information using
3the internal programming of the software applications. In
4gathering or receiving items, data, and information from school
5districts, the director shall make a good-faith effort to
6minimize the costs and disruptions to each school district and
7the school district’s computer systems.
82. a. The searchable internet site developed pursuant to
9this section shall allow the public at no cost to search and
10compile the information provided pursuant to this subsection.
11Each school district shall provide to the department of
12management the following:
13(1) The school district’s budget prepared and certified
14under chapter 24.
15(2) All state audits or reports of the school district.
16(3) The school district’s quarterly financial statements
17and other financial information including but not limited
18to accounts payable check registers and credit, debit, and
19purchase card statements.
20(4) Any other information related to the items required
21under subparagraph (1), (2), or (3), as specified by the
22director.
23b. Nothing in this subchapter shall be construed to require
24or authorize the inclusion of personal information or other
25information that is protected from public disclosure under
26state or federal law or that is confidential in the searchable
27internet site.
28 Sec. 5. NEW SECTION. 8G.24 Searchable internet site
29updates.
301. Effective July 1, 2021, the searchable internet site
31shall be updated regularly as new items, data, and information
32become available, but shall be updated no less frequently than
33quarterly thereafter as new items, data, and information become
34available. All school districts shall provide to the director
35data that is required to be included on the searchable internet
-2-1site not later than sixty days following the close of each
2quarter during the school budget year. The director shall
3provide guidance to school districts to ensure compliance with
4this section.
52. By January 1 following the conclusion of a school budget
6year, the director shall add items, data, and information
7for that school budget year to the searchable internet site.
8Items, data, and information for previous school budget years
9may be added as it becomes available and as time permits. The
10director shall ensure that all items, data, and information
11added to the searchable internet site remain accessible to the
12public for a minimum of ten years.
13 Sec. 6. NEW SECTION. 8G.25 Noncompliance.
14The director shall not be considered in compliance with this
15subchapter if the items, data, and information required for
16the searchable internet site are not available in a searchable
17manner and capable of being compiled or if the public is
18redirected to other government internet sites unless each of
19those sites displays information from all school districts
20and each category of information required can be searched
21electronically by field in a single search.
22 Sec. 7. SCHOOL DISTRICT FINANCIAL INFORMATION INTERNET SITE
23REPORT. The department of management shall conduct a study
24to evaluate the development, implementation, compliance, and
25use of the searchable internet site required under section
268G.23. The department of management shall submit a report on
27the study, including the findings and recommendations of the
28department, to the general assembly on or before January 1,
292026.
30 Sec. 8. STATE MANDATE FUNDING SPECIFIED. In accordance
31with section 25B.2, subsection 3, the state cost of requiring
32compliance with any state mandate included in this Act shall
33be paid by a school district from state school foundation aid
34received by the school district under section 257.16. This
35specification of the payment of the state cost shall be deemed
-3-1to meet all of the state funding-related requirements of
2section 25B.2, subsection 3, and no additional state funding
3shall be necessary for the full implementation of this Act
4by and enforcement of this Act against all affected school
5districts.
6EXPLANATION
7The inclusion of this explanation does not constitute agreement with
8the explanation’s substance by the members of the general assembly.
9This bill establishes legislative findings that taxpayers
10should be able to easily access the details on how school
11districts are spending their tax dollars and other school
12revenues. Additionally, the bill provides that it is the
13intent of the general assembly to direct the department of
14management to create and maintain a searchable internet site
15in order to provide information on the budgets, audits, and
16financial information of school districts.
17Under the bill, by January 1, 2021, the director of the
18department of management shall develop and make publicly
19available a searchable internet site for searching, accessing,
20and processing the items, data, and information required
21in the bill for the most recent school budget year. The
22searchable internet site is required to be developed in such
23a way that the information can be provided to other software
24applications, including internet software applications, in a
25manner and format that allows such software applications to
26access and interpret the items, data, and information using
27the internal programming of the software applications. The
28searchable internet site developed pursuant to the bill is
29required to allow the public at no cost to search and compile
30such information. Each school district is required to provide
31the following to the department of management: (1) the school
32district’s budget; (2) all state audits or reports of the
33school district; (3) the school district’s quarterly financial
34statements and other specified financial information; and (4)
35any other information related to items (1), (2), or (3), as
-4-1specified by the director of the department of management.
2Effective July 1, 2021, the bill requires the searchable
3internet site to be updated regularly as new items, data,
4and information become available, but shall be updated no
5less frequently than quarterly thereafter as new items, data,
6and information become available. All school districts are
7required to provide to the director data that is required to
8be included on the searchable internet site not later than 60
9days following the close of each quarter during the school
10budget year. The bill requires the director of the department
11of management to ensure that all items, data, and information
12added to the searchable internet site remain accessible to
13the public for a minimum of 10 years. By January 1 following
14the conclusion of a school budget year, the director of the
15department of management is required to add items, data, and
16information for that budget year to the searchable internet
17site. Items, data, and information for previous school budget
18years may be added as it becomes available and as time permits.
19The bill also establishes criteria to determine the director of
20the department of management’s compliance with the bill.
21The bill requires the department of management to conduct a
22study to evaluate the development, implementation, compliance,
23and use of the searchable internet site required under the
24bill and submit a report to the general assembly on or before
25January 1, 2026.
26The bill may include a state mandate as defined in Code
27section 25B.3. The bill requires that the state cost of
28any state mandate included in the bill be paid by a school
29district from state school foundation aid received by the
30school district under Code section 257.16. The specification
31is deemed to constitute state compliance with any state mandate
32funding-related requirements of Code section 25B.2. The
33inclusion of this specification is intended to reinstate the
34requirement of political subdivisions to comply with any state
35mandates included in the bill.
-5-md/jh