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.

SF 2090 modifies Iowa school district governance by requiring boards to annually elect a chief executive officer (CEO) who cannot be the superintendent, replacing the current system where the superintendent automatically held this role. It also creates a new process allowing any resident or employee of a school district to request a county auditor to review the district’s financial records if they believe funds are being misused. The bill mandates school boards to include specific safety rules for school buses in reduced visibility and permits employees to use school credit cards for work-related expenses. These changes directly affect school board members, superintendents, employees, and residents by altering leadership structure and increasing financial oversight options.