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IA SF2090

IA SF2090
A bill for an act relating to school districts, including by modifying provisions related to the executive officers of the boards of directors of school districts and authorizing residents and employees to request audits of school districts.


summary

Introduced
01/22/2026
In Committee
01/22/2026
Crossed Over
Passed
Dead

Introduced Session

91st General Assembly

Bill Summary

This bill relates to school districts, including by modifying provisions related to the executive officers of the boards of directors of school districts and authorizing residents and employees to request audits of school districts. Current law provides that the superintendent of a school district is the executive officer of the board of directors of the school district. The bill strikes this provision. The bill requires the board of directors of a school district to annually elect a chief executive officer of the board who shall not be the superintendent. The bill provides that if a resident or employee of a school district reasonably believes that the school district is improperly spending school district moneys, the resident or employee may report the improper spending to the county auditor of the county in which the school district’s central administrative office is located and request that the county auditor audit the school district’s financial condition and transactions.

AI Summary

This bill modifies how school districts are led and introduces a new way for citizens to request financial oversight. Currently, the superintendent of a school district acts as the chief executive officer for the school board, but this bill changes that by requiring the school board to annually elect a separate chief executive officer who cannot be the superintendent. Additionally, any resident or employee of a school district who believes the district is misusing funds can now report this concern to the county auditor in the district's county and ask for an audit of the school district's finances.

Committee Categories

Education

Sponsors (1)

Last Action

Subcommittee: Evans, Pike, and Zimmer. S.J. 148. (on 01/27/2026)

bill text


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