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 186 modifies how school boards in Iowa operate by requiring them to annually elect a separate executive officer (not the superintendent) to lead the board. It also creates a new process allowing any resident or employee to request a county auditor to review a school district’s finances if they suspect improper spending. The bill changes current law, which previously made the superintendent the default executive officer, and establishes clear steps for initiating financial audits. These changes directly affect school board governance and provide new oversight tools for community members and staff.