Bill Text: IA HF2482 | 2017-2018 | 87th General Assembly | Introduced
Bill Title: A bill for an act requiring the department of management to establish and operate a searchable internet site containing budget, audit, and financial information of school districts. (Formerly HF 2278.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2018-04-09 - Fiscal note. [HF2482 Detail]
Download: Iowa-2017-HF2482-Introduced.html
House File 2482 - Introduced HOUSE FILE BY COMMITTEE ON APPROPRIATIONS (SUCCESSOR TO HF 2278) A BILL FOR 1 An Act requiring the department of management to establish and 2 operate a searchable internet site containing budget, audit, 3 and financial information of school districts. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5803HV (3) 87 md/jh PAG LIN 1 1 Section 1. NEW SECTION. 8G.20 Intent ==== findings. 1 2 The general assembly finds that taxpayers should be able to 1 3 easily access the details on how school districts are spending 1 4 their tax dollars and other school revenues. Therefore, it is 1 5 the intent of the general assembly to direct the department of 1 6 management to create and maintain a searchable internet site 1 7 in order to provide information on the budgets, audits, and 1 8 financial information of school districts. 1 9 Sec. 2. NEW SECTION. 8G.21 Short title. 1 10 This subchapter shall be known as and may be cited as the 1 11 "School District Transparency Act". 1 12 Sec. 3. NEW SECTION. 8G.22 Definitions. 1 13 As used in this subchapter, unless the context otherwise 1 14 requires: 1 15 1. "Director" means the director of the department of 1 16 management. 1 17 2. "Searchable internet site" means an internet site 1 18 that allows the public at no cost to search and compile the 1 19 information identified in section 8G.23 and that provides such 1 20 information in a format capable of being downloaded from the 1 21 site to personal computers. 1 22 3. "State audit or report" shall include any audit or report 1 23 required or authorized by law, including an audit or report 1 24 issued by the auditor of state, a state agency as defined in 1 25 section 8A.101, the legislative services agency, the general 1 26 assembly, or a legislative committee. 1 27 Sec. 4. NEW SECTION. 8G.23 School district financial 1 28 information searchable internet site created. 1 29 1. By January 1, 2020, the director shall develop and make 1 30 publicly available a searchable internet site for searching, 1 31 accessing, and processing the items, data, and information 1 32 required in this section, for the most recent school budget 1 33 year. The searchable internet site shall be developed in such 1 34 a way that the information can be provided to other software 1 35 applications, including internet software applications, in a 2 1 manner and format that allows such software applications to 2 2 access and interpret the items, data, and information using 2 3 the internal programming of the software applications. In 2 4 gathering or receiving items, data, and information from school 2 5 districts, the director shall make a good=faith effort to 2 6 minimize the costs and disruptions to each school district and 2 7 the school district's computer systems. 2 8 2. a. The searchable internet site developed pursuant to 2 9 this section shall allow the public at no cost to search and 2 10 compile the information provided pursuant to this subsection. 2 11 Each school district shall provide to the department of 2 12 management the following: 2 13 (1) The school district's budget prepared and certified 2 14 under chapter 24. 2 15 (2) All state audits or reports of the school district. 2 16 (3) The school district's quarterly financial statements 2 17 and other financial information including but not limited 2 18 to accounts payable check registers and credit, debit, and 2 19 purchase card statements. 2 20 (4) Any other information related to the items required 2 21 under subparagraph (1), (2), or (3), as specified by the 2 22 director. 2 23 b. Nothing in this subchapter shall be construed to require 2 24 or authorize the inclusion of personal information or other 2 25 information that is protected from public disclosure under 2 26 state or federal law or that is confidential in the searchable 2 27 internet site. 2 28 Sec. 5. NEW SECTION. 8G.24 Searchable internet site 2 29 updates. 2 30 1. Effective July 1, 2020, the searchable internet site 2 31 shall be updated regularly as new items, data, and information 2 32 become available, but shall be updated no less frequently than 2 33 quarterly thereafter as new items, data, and information become 2 34 available. All school districts shall provide to the director 2 35 data that is required to be included on the searchable internet 3 1 site not later than sixty days following the close of each 3 2 quarter during the school budget year. The director shall 3 3 provide guidance to school districts to ensure compliance with 3 4 this section. 3 5 2. By January 1, 2021, the director shall add items, 3 6 data, and information for the previous school budget years to 3 7 the searchable internet site. Items, data, and information 3 8 for previous school budget years may be added as it becomes 3 9 available and as time permits. The director shall ensure 3 10 that all items, data, and information added to the searchable 3 11 internet site remain accessible to the public for a minimum of 3 12 ten years. 3 13 Sec. 6. NEW SECTION. 8G.25 Noncompliance. 3 14 The director shall not be considered in compliance with this 3 15 subchapter if the items, data, and information required for 3 16 the searchable internet site are not available in a searchable 3 17 manner and capable of being compiled or if the public is 3 18 redirected to other government internet sites unless each of 3 19 those sites displays information from all school districts 3 20 and each category of information required can be searched 3 21 electronically by field in a single search. 3 22 Sec. 7. SCHOOL DISTRICT FINANCIAL INFORMATION INTERNET SITE 3 23 REPORT. The department of management shall conduct a study 3 24 to evaluate the development, implementation, compliance, and 3 25 use of the searchable internet site required under section 3 26 8G.23. The department of management shall submit a report on 3 27 the study, including the findings and recommendations of the 3 28 department, to the general assembly on or before January 1, 3 29 2025. 3 30 Sec. 8. STATE MANDATE FUNDING SPECIFIED. In accordance 3 31 with section 25B.2, subsection 3, the state cost of requiring 3 32 compliance with any state mandate included in this Act shall 3 33 be paid by a school district from state school foundation aid 3 34 received by the school district under section 257.16. This 3 35 specification of the payment of the state cost shall be deemed 4 1 to meet all of the state funding=related requirements of 4 2 section 25B.2, subsection 3, and no additional state funding 4 3 shall be necessary for the full implementation of this Act 4 4 by and enforcement of this Act against all affected school 4 5 districts. 4 6 EXPLANATION 4 7 The inclusion of this explanation does not constitute agreement with 4 8 the explanation's substance by the members of the general assembly. 4 9 This bill establishes legislative findings that taxpayers 4 10 should be able to easily access the details on how school 4 11 districts are spending their tax dollars and other school 4 12 revenues. Additionally, the bill provides that it is the 4 13 intent of the general assembly to direct the department of 4 14 management to create and maintain a searchable internet site 4 15 in order to provide information on the budgets, audits, and 4 16 financial information of school districts. 4 17 Under the bill, by January 1, 2020, the director of the 4 18 department of management shall develop and make publicly 4 19 available a searchable internet site for searching, accessing, 4 20 and processing items, data, and information required in the 4 21 bill, for the most recent school budget year. The searchable 4 22 internet site is required to be developed in such a way that 4 23 the information can be provided to other software applications, 4 24 including internet software applications, in a manner and 4 25 format that allows such software applications to access and 4 26 interpret the items, data, and information using the internal 4 27 programming of the software applications. The searchable 4 28 internet site developed pursuant to the bill is required 4 29 to allow the public at no cost to search and compile such 4 30 information. Each school district shall provide the following 4 31 to the department of management: (1) the school district's 4 32 budget prepared and certified under Code chapter 24; (2) all 4 33 state audits or reports of the school district; (3) the school 4 34 district's quarterly financial statements and other financial 4 35 information including but not limited to accounts payable check 5 1 registers and credit, debit, and purchase card statements; and 5 2 (4) any other information related to the required information, 5 3 as specified by the director of the department of management. 5 4 Effective July 1, 2020, the bill requires the searchable 5 5 internet site to be updated regularly as new items, data, 5 6 and information become available, but shall be updated no 5 7 less frequently than quarterly thereafter as new items, data, 5 8 and information become available. All school districts are 5 9 required provide to the director data that is required to be 5 10 included on the searchable internet site not later than 60 5 11 days following the close of each quarter during the school 5 12 budget year. By January 1, 2021, the director shall add items, 5 13 data, and information for the previous school budget years to 5 14 the searchable internet site. Items, data, and information 5 15 for previous school budget years may be added as they become 5 16 available and as time permits. 5 17 The bill requires the director to ensure that all items, 5 18 data, and information added to the internet site remain 5 19 accessible to the public for a minimum of 10 years. The bill 5 20 also establishes criteria to determine the director of the 5 21 department of management's compliance with the bill. 5 22 The bill requires the department of management to conduct a 5 23 study to evaluate the development, implementation, compliance, 5 24 and use of the searchable internet site required in the bill 5 25 and submit a report on the study, including the findings and 5 26 recommendations of the department, to the general assembly on 5 27 or before January 1, 2025. 5 28 The bill may include a state mandate as defined in Code 5 29 section 25B.3. The bill requires that the state cost of 5 30 any state mandate included in the bill be paid by a school 5 31 district from state school foundation aid received by the 5 32 school district under Code section 257.16. The specification 5 33 is deemed to constitute state compliance with any state mandate 5 34 funding=related requirements of Code section 25B.2. The 5 35 inclusion of this specification is intended to reinstate the 6 1 requirement of political subdivisions to comply with any state 6 2 mandates included in the bill. LSB 5803HV (3) 87 md/jh
