This bill modifies existing provisions related to the governance of school districts in Iowa, specifically concerning the roles of executive officers and the process for auditing school district finances. It mandates that the board of directors of a school district must annually elect an executive officer who cannot be the superintendent, thereby separating the roles of the board and the administration. This change removes the previous requirement that the superintendent serve as the executive officer of the board.

Additionally, the bill introduces a new provision allowing residents and employees of a school district to report suspected improper spending of school district funds to the county auditor. If they believe that the school district is misusing its financial resources, they can request an audit of the district's financial condition and transactions, thereby enhancing accountability and transparency in school district spending.

Statutes affected:
Introduced: 279.8, 279.20