This bill amends existing laws regarding school districts in Iowa, specifically focusing on the roles of executive officers within the boards of directors and the process for auditing school district finances. It mandates that the board of directors annually elect an executive officer who cannot be the superintendent, thereby separating the roles of the board and the administration. This change is significant as it alters the current structure where the superintendent serves 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 there is mismanagement of funds, they can request an audit of the school district's financial condition and transactions. This aims to enhance transparency and accountability in school district financial practices.

Statutes affected:
Introduced: 279.8, 279.20