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STATE OF OKLAHOMA
1st Session of the 58th Legislature (2021)
HOUSE BILL 1802 By: Miller
AS INTRODUCED
An Act relating to schools; amending 70 O.S. 2011,
Section 5-135.4, as last amended by Section 1,
Chapter 282, O.S.L. 2018 (70 O.S. Supp. 2020, Section
5-135.4), which relates to the School District
Transparency Act; mandating inclusion of school
district revenue sources on the State Department of
Education website; requiring revenue sources to be
reported and organized by category; mandati ng report
of percentage breakdown by category; directing annual
dissemination of availability of revenue data ; and
providing an effective date .
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2011, Section 5 -135.4, as
last amended by Section 1, Chapter 282, O.S.L. 2018 (70 O.S. Supp.
2020, Section 5-135.4), is amended to read as follows:
Section 5-135.4 A. This section shall be known and may be
cited as the "School District Transpar ency Act".
B. The State Department of Education shall make school district
revenue sources and school district and school site expenditure data
available on its website. Data shall be made available in an open -
structured data format that may be downloade d by the public and that
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allows the user to systematically sort, search, and access all data
without any fee or charge for access. Prior to the beginning of the
2019-2020 school year, if a school district has a website, the
district shall provide a link o n its home page to the State
Department of Education 's Oklahoma Cost Accounting System and School
District Financial Information website, or the district shall
provide the information required by subsection C of this section
within one click of the home pa ge of the school district 's website.
C. The website shall provide information on school district
revenue sources and school district and school site expenditures of
state, federal, and local funds, whether appropriated or
nonappropriated, excluding paymen ts of voluntary payroll deductions
for employees to receiving parties. The website shall further
provide information, including, but not limited to, the following:
1. Identification of the school district;
2. The Oklahoma Cost Accounting System (OCAS) c ode designation
for each expenditure;
3. The name and principal location of the entity or recipient
of the funds, excluding release of information relating to an
individual's place of residence and release of information
prohibited by subsection D of Sect ion 24A.7 of Title 51 of the
Oklahoma Statutes or by federal law relating to privacy rights;
4. The amount of funds expended;
5. The type of transaction;
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6. A descriptive purpose of the funding action or expenditure;
7. The budgeted and audited actual expenditure figures for each
fiscal year, ensuring each set of figures can be identified as
budgeted or audited figures;
8. The per-pupil expenditure as defined in Section 1 -124 of
this title; and
9. The total compensation package of the superintendent a s
defined by the requirements of the OCAS including a listing of the
base salary, insurance, retirement and other fringe benefits
including exempted nonadministrative services such as teaching in
the classroom or serving as a principal, counselor or librar y media
specialist pursuant to subsection E of Section 18 -124 of this title;
and
10. A list of all revenue sources of the school district ,
organized by category including, but not limited to, the categories
of local funds, county funds, state funds, feder al funds and other
revenue sources. The list shall include percentage s for each
category to show the total revenue of the school district .
D. The Department shall make the data available on its website
within one hundred twenty (120) days of transmission of the
expenditures to the Department by the school district.
E. School districts shall provide information requested by the
Department to accomplish the purposes of this section.
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F. If a school district maintains a website, the district shall
provide the information required in subsection C of this section in
the manner prescribed in subsection B of this section on the
district website.
G. Nothing in this section shall require the disclosure of
information which is required to be kept confidential by s tate or
federal law.
H. The disclosure of information required by this section shall
create no liability whatsoever, civil or criminal, to the State of
Oklahoma, the State Department of Education, school districts, or
any employee thereof for disclosure o f required information or for
any error or omission in the disclosure.
I. The Department shall undertake activities annually to inform
parents, schools and other stakeholders about the availability of
school district revenue sources and school district and school site
expenditure data on its website and how to use the website.
SECTION 2. This act shall become effective November 1, 2021.
58-1-5693 EK 01/12/21