Bill Text: IA HF2278 | 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 revenue and expenditure data of school districts. (See HF 2482.)
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2018-04-04 - Committee report, recommending amendment and passage. H.J. 749. [HF2278 Detail]
Download: Iowa-2017-HF2278-Introduced.html
House File 2278 - Introduced HOUSE FILE BY HINSON and R. TAYLOR A BILL FOR 1 An Act requiring the department of management to establish and 2 operate a searchable internet site containing revenue and 3 expenditure data of school districts. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: TLSB 5803YH (5) 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 and the performance 1 5 results achieved for those expenditures. Therefore, it is the 1 6 intent of the general assembly to direct the department of 1 7 management to create and maintain a searchable budget database 1 8 and internet site detailing where school district tax dollars 1 9 and other funds are expended, the purposes for which tax 1 10 dollars and other funds are expended, and the results achieved 1 11 for all taxpayer investments in school districts. 1 12 Sec. 2. NEW SECTION. 8G.21 Short title. 1 13 This subchapter shall be known as and may be cited as the 1 14 "School District Transparency Act". 1 15 Sec. 3. NEW SECTION. 8G.22 Definitions. 1 16 As used in this subchapter, unless the context otherwise 1 17 requires: 1 18 1. "Director" means the director of the department of 1 19 management. 1 20 2. a. "Entity" or "recipients" means any of the following: 1 21 (1) A corporation. 1 22 (2) An association. 1 23 (3) An employee union. 1 24 (4) A limited liability company. 1 25 (5) A limited liability partnership. 1 26 (6) Any other legal business entity, including nonprofit 1 27 entities. 1 28 (7) A grant recipient. 1 29 (8) A contractor. 1 30 (9) A county, city, school district, or other local 1 31 government entity. 1 32 b. "Entity" or "recipients" does not include an individual 1 33 student of the school district. 1 34 3. "Funding action or expenditure" includes details on the 1 35 type of spending that is provided including but not limited 2 1 to expenditures from a fund of the school district, grants, 2 2 contracts, and appropriations. Where possible, an electronic 2 3 link to the actual grants or contracts shall be provided. An 2 4 electronic link shall be in a format that is a searchable 2 5 document. 2 6 4. "Funding source" means the state account or fund from 2 7 which the expenditure is appropriated. "Funding source" does 2 8 not include federal moneys or grants received by a school 2 9 district. 2 10 5. "Searchable internet site" means an internet site 2 11 that allows the public at no cost to search and compile the 2 12 information identified in section 8G.23 and that provides such 2 13 information in a format capable of being downloaded from the 2 14 site to personal computers. 2 15 6. "State audit or report" shall include any audit or report 2 16 issued by the auditor of state, department of management, 2 17 legislative services agency, legislative committee, or 2 18 executive body relating to the entity or recipient of school 2 19 district funds, the program or activity, or the school 2 20 district. 2 21 Sec. 4. NEW SECTION. 8G.23 Searchable school district 2 22 budget database internet site created. 2 23 1. By January 1, 2020, the director shall develop and make 2 24 publicly available a database internet site for searching, 2 25 accessing, and processing data, including the data required 2 26 in this section, for the most recent school budget year. 2 27 The internet site shall be developed in such a way that the 2 28 information can be provided to other software applications, 2 29 including internet software applications, in a manner and 2 30 format that allows such software applications to access and 2 31 interpret the data using the internal programming of the 2 32 software applications. In gathering or receiving information 2 33 from school districts, the director shall make a good=faith 2 34 effort to minimize the costs and disruptions to other school 2 35 districts and their computer systems of providing such 3 1 information 3 2 2. The searchable internet site developed pursuant to this 3 3 section shall allow the public at no cost to search and compile 3 4 the information provided pursuant to this subsection. Each 3 5 school district shall provide the following: 3 6 a. Name of the entity or recipient of school district funds. 3 7 b. Amount of school district funds expended. 3 8 c. Funding or expending school district. 3 9 d. Funding source. 3 10 e. Budget program or activity of the expenditure. 3 11 f. Descriptive purpose for the funding action or 3 12 expenditure. 3 13 g. Expected performance outcome for the funding action or 3 14 expenditure, to the extent that such information is available 3 15 and can be provided. 3 16 h. Past performance outcomes achieved for the funding 3 17 action or expenditure, to the extent that such information is 3 18 available and can be provided. 3 19 i. State audit or report relating to the entity or recipient 3 20 of school district funds or the budget program or activity or 3 21 agency. 3 22 j. Any other relevant information specified by the director. 3 23 Sec. 5. NEW SECTION. 8G.24 Internet site updates. 3 24 1. Effective July 1, 2020, the internet site shall be 3 25 updated regularly as new data and information become available, 3 26 but shall be updated no less frequently than quarterly 3 27 thereafter as new data becomes available. All school districts 3 28 shall provide to the director data that is required to be 3 29 included on the internet site not later than sixty days 3 30 following the close of each quarter during the school budget 3 31 year. The director shall provide guidance to school districts 3 32 to ensure compliance with this section. 3 33 2. By January 1, 2021, the director shall add data for 3 34 the previous school budget years to the internet site. Data 3 35 for previous school budget years may be added as it becomes 4 1 available and as time permits. The director shall ensure that 4 2 all data added to the internet site remains accessible to the 4 3 public for a minimum of ten years. 4 4 Sec. 6. NEW SECTION. 8G.25 Noncompliance. 4 5 The director shall not be considered in compliance with this 4 6 subchapter if the data required for the internet site is not 4 7 available in a searchable manner and capable of being compiled 4 8 or if the public is redirected to other government internet 4 9 sites unless each of those sites displays information from all 4 10 school districts and each category of information required can 4 11 be searched electronically by field in a single search. 4 12 Sec. 7. STATE MANDATE FUNDING SPECIFIED. In accordance 4 13 with section 25B.2, subsection 3, the state cost of requiring 4 14 compliance with any state mandate included in this Act shall 4 15 be paid by a school district from state school foundation aid 4 16 received by the school district under section 257.16. This 4 17 specification of the payment of the state cost shall be deemed 4 18 to meet all of the state funding=related requirements of 4 19 section 25B.2, subsection 3, and no additional state funding 4 20 shall be necessary for the full implementation of this Act 4 21 by and enforcement of this Act against all affected school 4 22 districts. 4 23 EXPLANATION 4 24 The inclusion of this explanation does not constitute agreement with 4 25 the explanation's substance by the members of the general assembly. 4 26 This bill establishes legislative findings that taxpayers 4 27 should be able to easily access the details on how school 4 28 districts are spending their tax dollars and other school 4 29 revenues and the performance results achieved for those 4 30 expenditures. Additionally, the bill provides that it is the 4 31 intent of the general assembly to direct the department of 4 32 management to create and maintain a searchable budget database 4 33 and internet site detailing where school district tax dollars 4 34 and other funds are expended, the purposes for which tax 4 35 dollars and other funds are expended, and the results achieved 5 1 for all taxpayer investments in school districts. 5 2 Under the bill, by January 1, 2020, the director of the 5 3 department of management shall develop and make publicly 5 4 available a database internet site for searching, accessing, 5 5 and processing data, including the data required in the bill, 5 6 for the most recent school budget year. The internet site is 5 7 required to be developed in such a way that the information can 5 8 be provided to other software applications, including internet 5 9 software applications, in a manner and format that allows such 5 10 software applications to access and interpret the data using 5 11 the internal programming of the software applications. The 5 12 searchable internet site developed pursuant to the bill is 5 13 required to allow the public at no cost to search and compile 5 14 such information. Each school district shall provide the 5 15 following to the department of management: (1) the name of the 5 16 entity or recipient of school district funds; (2) the amount of 5 17 school district funds expended; (3) the funding or expending 5 18 school district; (4) the funding source; (5) the budget 5 19 program or activity of the expenditure; (6) the descriptive 5 20 purpose for the funding action or expenditure; (7) the expected 5 21 performance outcome for the funding action or expenditure; (8) 5 22 the past performance outcomes achieved for the funding action 5 23 or expenditure; (9) the state audit or report relating to the 5 24 entity or recipient of school district funds or the budget 5 25 program or activity or agency; and (10) any other relevant 5 26 information specified by the director of the department of 5 27 management. 5 28 Effective July 1, 2020, the bill requires the internet 5 29 site to be updated regularly as new data and information 5 30 become available, but shall be updated no less frequently than 5 31 quarterly thereafter as new data becomes available. All school 5 32 districts are required provide to the director data that is 5 33 required to be included on the internet site not later than 5 34 60 days following the close of each quarter during the school 5 35 budget year. The bill requires the director to ensure that all 6 1 data added to the internet site remain accessible to the public 6 2 for a minimum of 10 years. The bill also establishes criteria 6 3 to determine the director of the department of management's 6 4 compliance with the bill. 6 5 The bill may include a state mandate as defined in Code 6 6 section 25B.3. The bill requires that the state cost of 6 7 any state mandate included in the bill be paid by a school 6 8 district from state school foundation aid received by the 6 9 school district under Code section 257.16. The specification 6 10 is deemed to constitute state compliance with any state mandate 6 11 funding=related requirements of Code section 25B.2. The 6 12 inclusion of this specification is intended to reinstate the 6 13 requirement of political subdivisions to comply with any state 6 14 mandates included in the bill. LSB 5803YH (5) 87 md/jh