279.63 Financial report.
1. The board of directors of each public school district shall develop, maintain, and distribute a financial report on an annual basis. The objective of the financial report shall be to facilitate public access to a variety of information and statistics relating to the education funding received by the school district, enrollment and employment figures, and additional information.
2. The financial report shall contain, at a minimum, information relating to the following:
a. All property tax levies, income surtaxes, and local option sales taxes in place in the school district, listed by type of levy, rate, amount, duration, and notification of the maximum rate and amount limitations permitted by statute.
b. The amount of funding received on a per pupil basis through the operation of the school finance formula, and from any other state appropriation or state funding source.
c. Federal funding received per student or teacher population targeted to receive the funds, and any other federal grants or funding received by the district.
d. Teacher and administrator minimum, maximum, and average salary paid by the district, and the percentage and dollar increase under teacher and administrator salary and benefits settlement agreements.
e. Teacher and administrator health insurance and other alternative health benefit information, including the monthly premium, the percentage of the premium paid by the district, and the percentage of the premium paid by a teacher or administrator for single and family insurance.
f. Teacher and administrator employment statistics, including the annual number of licensed full-time and part-time teachers and administrators employed by the school district during the preceding five years, and including the number of teachers and administrators no longer employed by the district, and new hires.
g. Student enrollment levels during the preceding five years, including regular enrollment, special education enrollment, and enrollment adjustments made pursuant to supplementary weighting.
h. Such additional information as the school district may determine.
3. Copies of a school district’s financial report for the previous school year shall be posted on an internet site maintained by the school district by January 1 of each school year. If the school district does not maintain or develop an internet site, the school district shall either distribute or post written copies of the financial report at specified locations throughout the school district.
2006 Acts, ch 1152, §14; 2009 Acts, ch 54, §9; 2013 Acts, ch 90, §257
Structure Iowa Code
Title VII - EDUCATION AND CULTURAL AFFAIRS
Chapter 279 - DIRECTORS — POWERS AND DUTIES
Section 279.1 - Organization — student improvement oversight.
Section 279.2 - Special meetings.
Section 279.3 - Appointment of secretary and treasurer.
Section 279.5 - Temporary officers.
Section 279.6 - Vacancies — qualification — tenure.
Section 279.7 - Vacancies filled by special election — qualification — tenure.
Section 279.7A - Interest in public contracts prohibited — exceptions.
Section 279.8 - General rules — bonds of employees.
Section 279.8A - Traffic and parking.
Section 279.8B - Petition — school board meeting agenda — public comment.
Section 279.9 - Use of tobacco, alcoholic beverages, or controlled substances.
Section 279.9A - Student transfers — information sharing.
Section 279.9B - Reports to juvenile authorities.
Section 279.10 - School year — beginning date — exemption.
Section 279.11 - Number of schools — attendance — terms — classroom assignment.
Section 279.12 - Contracts — teachers — insurance — educational leave.
Section 279.14 - Evaluation criteria and procedures.
Section 279.14A - Practitioner performance improvement program.
Section 279.15 - Notice of termination — request for hearing.
Section 279.16 - Private hearing — decision — record.
Section 279.17 - Appeal by teacher to adjudicator.
Section 279.18 - Appeal by teacher to court.
Section 279.19 - Probationary period.
Section 279.19A - Extracurricular contracts.
Section 279.19B - Coaching endorsement and authorization.
Section 279.20 - Superintendent — term — employment of support personnel.
Section 279.22 - Residence of employees.
Section 279.23 - Continuing contract for administrators.
Section 279.23A - Evaluation criteria and procedures.
Section 279.24 - Contract with administrators — automatic continuation or termination.
Section 279.25 - Discharge of administrator.
Section 279.26 - Lease arrangements.
Section 279.27 - Discharge of teacher.
Section 279.28 - Insurance — supplies — textbooks.
Section 279.29 - Claims — investments.
Section 279.30 - Payments — exceptions.
Section 279.31 - Settlement with treasurer.
Section 279.32 - Compensation of officers.
Section 279.33 - Annual settlements.
Section 279.34 - Motor vehicles required to operate on ethanol blended gasoline.
Section 279.35 - Publication of proceedings.
Section 279.36 - Publication procedures and fee.
Section 279.37 - Employment of counsel.
Section 279.38 - Membership in association of school boards — audit.
Section 279.38A - Membership in other organizations— reporting requirements.
Section 279.39 - School buildings.
Section 279.41 - Schoolhouses and sites sold — funds.
Section 279.42 - Gifts to schools.
Section 279.43 - Reporting inappropriate teaching assignments.
Section 279.44 - Energy audits.
Section 279.45 - Administrative expenditures.
Section 279.46 - Retirement incentives — tax.
Section 279.47 - Telecommunications — participation by school districts in database development.
Section 279.48 - Equipment purchase.
Section 279.49 - Child care programs.
Section 279.50 - Human growth and development instruction.
Section 279.50A - Educational standards — agreements for mathematics and science units.
Section 279.51 - Programs for at-risk children.
Section 279.51A - Classroom environment — behavioral challenges — reports of violence or assault.
Section 279.52 - Optional funding of asbestos projects.
Section 279.53 - Loan proceeds.
Section 279.54 - School district income surtax.
Section 279.55 - Teacher exchange program.
Section 279.56 - Board participation.
Section 279.57 - Period of exchange.
Section 279.58 - School dress code policies.
Section 279.59 - Access by associations.
Section 279.60 - Assessments — access to data — reports.
Section 279.61 - Individual career and academic plan — report.
Section 279.62 - Nonprofit school organizations.
Section 279.63 - Financial report.
Section 279.64 - Tax-sharing agreements.
Section 279.66 - Discipline and personal conduct standards.
Section 279.67 - Competitive living wage.
Section 279.68 - Student progression — intensive reading instruction — reporting requirements.
Section 279.69 - School employees — background investigations.
Section 279.71 - Student online personal information protection.
Section 279.72 - Training on dyslexia.
Section 279.73 - Intellectual freedom — protection — complaints.
Section 279.74 - Training and curriculum prohibited — specific defined concepts.