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Oklahoma House Bill HB2890

Oklahoma 2022 Regular Session

Oklahoma House Bill HB2890 Compare Versions

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1-An Act
2-ENROLLED HOUSE
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329 BILL NO. 2890 By: Wallace and Hilbert of the
430 House
531
632 and
733
834 Thompson and Hall of the
935 Senate
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1038
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1341
1442 An Act relating to school funding; amending 70 O.S.
1543 2011, Section 18-200.1, as amended by Section 11 of
1644 Enrolled Senate Bill No. 1064 of th e 1st Session of
1745 the 58th Oklahoma Legislature, which relates to State
1846 Aid; prohibiting assessment of carryover penalty in
1947 certain fiscal years; amending 70 O.S. 2011, Section
2048 18-200.1, as amended by Section 1 of Enrolled House
2149 Bill No. 2078 of the 1st Ses sion of the 58th Oklahoma
2250 Legislature, which relates to State Aid; modifying
2351 years of data to be used for the July per pupil
2452 revenue calculation; prohibiting assessment of
2553 carryover penalty in certain fiscal years; amending
2654 70 O.S. 2011, Section 18 -201.1, as last amended by
2755 Section 2 of Enrolled House Bill No. 2078 of the 1st
2856 Session of the 58th Oklahoma Legislature, which
2957 relates to school district weighted membership;
3058 adjusting years of data to be used for July projected
3159 per pupil revenue calculation; mod ifying years to be
3260 excluded in the projected total revenue calculations;
3361 providing an effective date; and declaring an
3462 emergency.
3563
3664
3765
38-SUBJECT: School funding
39-
4066 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
41-
4267 SECTION 1. AMENDATORY 70 O.S. 2011, Section 1 8-200.1, as
4368 amended by Section 11 of Enrolled Senate Bill No. 1064 of the 1st
4469 Session of the 58th Oklahoma Legislature, is amended to read as
4570 follows:
46- ENR. H. B. NO. 2890 Page 2
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4797 Section 18-200.1 A. Beginning with the 2020 -21 school year,
4898 and each school year thereafter, each scho ol district shall have its
4999 initial allocation of State Aid calculated based on the state
50100 dedicated revenues actually collected during the preceding fiscal
51101 year, the adjusted assessed valuation of the preceding year and the
52102 highest weighted average daily me mbership for the school district of
53103 the two (2) preceding school years. Each school district shall
54104 submit the following data based on the first nine (9) weeks, to be
55105 used in the calculation of the average daily membership of the
56106 school district:
57-
58107 1. Student enrollment by grade level;
59-
60108 2. Pupil category counts; and
61-
62109 3. Transportation supplement data.
63-
64110 On or before December 30, the State Department of Education
65111 shall determine each school district's current year allocation
66112 pursuant to subsection D of this sec tion. The State Department of
67113 Education shall complete an audit, using procedures established by
68114 the Department, of the student enrollment by grade level data, pupil
69115 category counts and transportation supplement data to be used in the
70116 State Aid Formula pu rsuant to subsection D of this section by
71117 December 1 and by January 15 shall notify each school district of
72118 the district's final State Aid allocation for the current school
73119 year. The January payment of State Aid and each subsequent payment
74120 for the remainder of the school year shall be based on the final
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75147 State Aid allocation as calculated in subsection D of this section.
76148 Except for reductions made due to the assessment of penalties by the
77149 State Department of Education according to law, the January payment
78150 of State Aid and each subsequent payment for the remainder of the
79151 school year shall not decrease by an amount more than the amount
80152 that the current chargeable revenue increases for that district.
81-
82153 B. The State Department of Education shall retain not less than
83154 one and one-half percent (1 1/2%) of the total funds appropriated
84155 for financial support of schools, to be used to make midyear
85156 adjustments in State Aid and which shall be reflected in the final
86157 allocations. If the amount of appropriated funds, includ ing the one
87158 and one-half percent (1 1/2%) retained, remaining after January 1 of
88159 each year is not sufficient to fully fund the final allocations, the
89160 Department shall recalculate each school district' s remaining
90161 allocation pursuant to subsection D of this section using the
91-reduced amount of appropriated funds. ENR. H. B. NO. 2890 Page 3
92-
162+reduced amount of appropriated funds.
93163 C. On and after July 1, 1997, the amount of State Aid each
94164 district shall receive shall be the sum of the Foundation Aid, the
95165 Salary Incentive Aid and the Transportation Supplement, as adjusted
96166 pursuant to the provisions of subsection G of this section and
97167 Section 18-112.2 of this title; provided, no district having per
98168 pupil revenue in excess of three hundred percent (300%) of the
99169 average per pupil revenue of all districts shall receive any State
100170 Aid or Supplement in State Aid.
101171
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102197 The July calculation of per pupil revenue shall be dete rmined by
103198 dividing the district's second preceding year' s total weighted
104199 average daily membership (ADM) into the district's second preceding
105200 year's total revenues excluding federal revenue, insurance loss
106201 payments, reimbursements, recovery of overpayments and refunds,
107202 unused reserves, prior expenditures recovered, prior year surpluses,
108203 and less the amount of any transfer fees paid in that year.
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110204 The December calculation of pe r pupil revenue shall be
111205 determined by dividing the district's preceding year' s total
112206 weighted average daily mem bership (ADM) into the district's
113207 preceding year's total revenues excluding federal revenue, insurance
114208 loss payments, reimbursements, recovery o f overpayments and refunds,
115209 unused reserves, prior expenditures recovered, prior year surpluses,
116210 and less the amount of any transfer fees paid in that year.
117-
118211 D. For the 1997-98 school year, and each school year
119212 thereafter, Foundation Aid, the Transportatio n Supplement and Salary
120213 Incentive Aid shall be calculated as follows:
121-
122214 1. Foundation Aid shall be determined by subtracting the amount
123215 of the Foundation Program Income from the cost of the Foundation
124216 Program and adding to this difference the Transportation Supplement.
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126217 a. The Foundation Program shall be a district' s highest
127218 weighted average daily membership based on the first
128219 nine (9) weeks of the current school year, the
129220 preceding school year or the second preceding school
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130247 year of a school district, as dete rmined by the
131248 provisions of subsection A of Section 18 -201.1 of this
132249 title and paragraphs 1, 2, 3 and 4 of subsection B of
133250 Section 18-201.1 of this title, multiplied by the Base
134251 Foundation Support Level.
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136252 b. The Foundation Program Income shall be the sum of the
137253 following:
138-
139254 (1) The adjusted assessed valuation of the current
140255 school year of the school district, minus the
141256 previous year protested ad valorem tax revenues
142257 held as prescribed in Section 2884 of Title 68 of
143258 the Oklahoma Statutes, multiplied by the mill s
144259 levied pursuant to subsection (c) of Section 9 of
145260 Article X of the Oklahoma Constitution, if
146261 applicable, as adjusted in subsection (c) of
147262 Section 8A of Article X of the Oklahoma
148263 Constitution. For purposes of this subsection,
149264 the "adjusted assessed valua tion of the current
150265 school year" shall be the adjusted assessed
151266 valuation on which tax revenues are collected
152267 during the current school year, and
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154268 (2) Seventy-five percent (75%) of the amount received
155269 by the school district from the proceeds of the
156270 county levy during the preceding fiscal year, as
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157297 levied pursuant to subsection (b) of Section 9 of
158298 Article X of the Oklahoma Constitution, and
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160299 (3) Motor Vehicle Collections, and
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162300 (4) Gross Production Tax, and
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164301 (5) State Apportionment, and
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166302 (6) R.E.A. Tax.
167-
168303 The items listed in divisions (3), (4), (5), and (6)
169304 of this subparagraph shall consist of the amounts
170305 actually collected from such sources during the
171306 preceding fiscal year calculated on a per capita basis
172307 on the unit provided for by law for the distribution
173308 of each such revenue.
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175309 2. The Transportation Supplement shall be equal to the average
176310 daily haul times the per capita allowance times the appropriate
177311 transportation factor.
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179312 a. The average daily haul shall be the number of children
180313 in a district who are legally tra nsported and who live
181314 one and one-half (1 1/2) miles or more from school.
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183315 b. The per capita allowance shall be determined using the
184316 following chart:
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186317 PER CAPITA PER CAPITA
187318 DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
188-
189319 .3000 - .3083 $167.00 .9334 - .9599 $99.00
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191320 .3084 - .3249 $165.00 .9600 - .9866 $97.00
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193347 .3250 - .3416 $163.00 .9867 - 1.1071 $95.00
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195348 .3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
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197349 .3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
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199350 .3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
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201351 .3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
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203352 .4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
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205353 .4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
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207354 .4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
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209355 .4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
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211356 .4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
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213357 .4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
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215358 .5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
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217359 .5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
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219360 .5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
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221361 .5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
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223-.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00 ENR. H. B. NO. 2890 Page 6
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362+.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
225363 .5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
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227364 .6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
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229365 .6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
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231366 .6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
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233367 .6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
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235368 .7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
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237369 .7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
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239370 .7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
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241397 .8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
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243398 .8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
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245399 .8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
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247400 .8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
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249401 .9067 - .9333 $101.00 9.6668 or more $33.00
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251402 c. The formula transportation factor shall be 1.39.
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253403 3. Salary Incentive Aid shall be determined as follows:
254-
255404 a. Multiply the Incentiv e Aid guarantee by the district' s
256405 highest weighted average daily membership based on the
257406 first nine (9) weeks of the current school year, the
258407 preceding school year or the second preceding school
259408 year of a school district, as determined by the
260409 provisions of subsection A of Section 18 -201.1 of this
261410 title and paragraphs 1, 2, 3 and 4 of subsection B of
262411 Section 18-201.1 of this title.
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264412 b. Divide the district' s adjusted assessed valuation of
265413 the current school year minus the previous year' s
266414 protested ad valorem tax revenues held as prescribed
267415 in Section 2884 of Title 68 of the Oklahoma Statutes,
268-by one thousand (1,000) and subtract the quotient from ENR. H. B. NO. 2890 Page 7
416+by one thousand (1,000) and subtract the quotient from
269417 the product of subparagraph a of this paragraph. The
270418 remainder shall not be less than zero (0).
271-
272419 c. Multiply the number of mills levied for general fund
273420 purposes above the fifteen (15) mills required to
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274447 support Foundation Aid pursuant to division (1) of
275448 subparagraph b of paragraph 1 of this subsection, not
276449 including the county four -mill levy, by the remainder
277450 of subparagraph b of this paragraph. The product
278451 shall be the Salary Incentive Aid of the district.
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280452 E. By June 30, 1998, the State Department of Education shall
281453 develop and the Department and all school districts shall have
282454 implemented a student identification system which is consistent with
283455 the provisions of subsections C and D of Section 3111 of Title 74 of
284456 the Oklahoma Statutes. The student identification system shall be
285457 used specifically for the purpose of reporting enrollment data by
286458 school sites and by school districts, the administration of the
287459 Oklahoma School Testing Program Act, the collection of appropriate
288460 and necessary data pursuant to the Oklahoma Educational Indicators
289461 Program, determining student enrollment, establishing a student
290-mobility rate, allocation of the State Aid Formula and midyear
462+mobility rate, allocation of the State Aid Formula and mid -year
291463 adjustments in funding for student growth. This enrollment data
292464 shall be submitted to the State Department of Education in
293465 accordance with rules promulgated by the State Board of Education.
294466 Funding for the development, implementation, personnel training and
295467 maintenance of the student identification system shall be set out in
296468 a separate line item in the allocation section of the appropriation
297469 bill for the State Board of Education for each year.
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298495
299496 F. 1. In the event that ad valorem taxes of a school distri ct
300497 are determined to be uncollectible because of bankruptcy, clerical
301498 error, or a successful tax protest, and the amount of such taxes
302499 deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
303500 an amount greater than twenty -five percent (25%) of a d valorem taxes
304501 per tax year, or the valuation of a district is lowered by order of
305502 the State Board of Eq ualization, the school district' s State Aid,
306503 for the school year that such ad valorem taxes are calculated in the
307504 State Aid Formula, shall be determine d by subtracting the net
308505 assessed valuation of the property upon which taxes were deemed
309506 uncollectible from the assessed valuation of the school district and
310507 the state. Upon request of the local board of education, it shall
311508 be the duty of the county asses sor to certify to the Director of
312-Finance of the State Department of Education the net assessed ENR. H. B. NO. 2890 Page 8
509+Finance of the State Department of Education the net assessed
313510 valuation of the property upon which taxes were determined
314511 uncollectible.
315-
316512 2. In the event that the amount of funds a school district
317513 receives for reimbursement from the Ad Valorem Reimbursement Fund is
318514 less than the amount of funds claimed for reimbursement by the
319515 school district due to insufficiency of funds as provided in Section
320516 193 of Title 62 of the Oklahoma Sta tutes, then the school district' s
321517 assessed valuation for the school year that such ad valorem
322518 reimbursement is calculated in the State Aid Formula shall be
323519 adjusted accordingly.
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325546 G. 1. Notwithstanding the provisions of Section 18 -112.2 of
326547 this title, a school district shall have its State Aid reduced by an
327548 amount equal to the amount of carryover in the general fund of the
328549 district as of June 30 of the preceding fiscal year, that is in
329550 excess of the following standards for two (2) consecutive years:
330-
331551 Total Amount of Amount of
332552 General Fund Collections, General Fund
333553 Excluding Previous Year Balance
334554 Cash Surplus as of June 30 Allowable
335-
336555 Less than $1,000,000 40%
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338556 $1,000,000 - $2,999,999 35%
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340557 $3,000,000 - $3,999,999 30%
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342558 $4,000,000 - $4,999,999 25%
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344559 $5,000,000 - $5,999,999 20%
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346560 $6,000,000 - $7,999,999 18%
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348561 $8,000,000 - $9,999,999 16%
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350562 $10,000,000 or more 14%
351-
352563 2. By February 1 the State Department of Education shall send
353564 by certified mail, with return receipt requested, to each School
354565 District Superintendent, Auditor and Regional Accreditation Officer
355566 a notice of and calculation sheet reflecting the general fund
356567 balance penalty to be assessed against that school district.
357-Calculation of the general fund balance penal ty shall not include ENR. H. B. NO. 2890 Page 9
568+Calculation of the general fund balance penalty shall not include
358569 federal revenue. Within thirty (30) days of receipt of this written
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359596 notice the school district shall submit to the Department a written
360597 reply either accepting or protesting the penalty to be assessed
361598 against the district. If protesting, the school district shall
362599 submit with its reply the reasons for rejecting the calculations a nd
363600 documentation supporting those reasons. The Department shall review
364601 all school district penalty protest documentation and notify each
365602 district by March 15 of its finding and the final penalty to be
366603 assessed to each district. General fund balance penal ties shall be
367604 assessed to all school districts by April 1.
368-
369605 3. Any school district which receives proceeds from a tax
370606 settlement or a Federal Emergency Management Agency settlement
371607 during the last two (2) months of the preceding fiscal year shall be
372608 exempt from the penalties assessed in this subsection, if the
373609 penalty would occur solely as a result of receiving funds from the
374610 tax settlement.
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376611 4. Any school district which receives an increase in State Aid
377612 because of a change in Foundation and/or Salary Incen tive Aid
378613 factors during the last two (2) months of the preceding fiscal year
379614 shall be exempt from the penalties assessed in this subsection, if
380615 the penalty would occur solely as a result of receiving funds from
381616 the increase in State Aid.
382-
383617 5. If a school district does not receive Foundation and/or
384618 Salary Incentive Aid during the preceding fiscal year, the State
385619 Board of Education may waive the penalty assessed in this subsection
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386646 if the penalty would result in a loss of more than forty percent
387647 (40%) of the remaining State Aid to be allocated to the school
388648 district between April 1 and the remainder of the school year and if
389649 the Board determines the penalty will cause the school district not
390650 to meet remaining financial obligations.
391-
392651 6. Any school district which receives gross production revenue
393652 apportionment during the 2002 -2003 school year or in any subsequent
394653 school year that is greater than the gross production revenue
395654 apportionment of the preceding school year shall be exempt from the
396655 penalty assessed in this subsection, if the penalty would occur
397656 solely as a result of the gross production revenue apportionment, as
398657 determined by the State Board of Education.
399-
400658 7. Beginning July 1, 2003, school districts that participate in
401659 consolidation or annexation pursuant t o the provisions of the
402-Oklahoma School Voluntary Consolidation and Annexation Act shall be ENR. H. B. NO. 2890 Page 10
660+Oklahoma School Voluntary Consolidation and Annexation Act shall be
403661 exempt from the penalty assessed in this subsection for the school
404662 year in which the consolidation or annexation occurs and for the
405663 next three (3) fiscal years.
406-
407664 8. Any school district which receives proceeds from a sales tax
408665 levied by a municipality pursuant to Section 22 -159 of Title 11 of
409666 the Oklahoma Statutes or proceeds from a sales tax levied by a
410667 county pursuant to Section 1370 of Title 68 of the Oklahoma Stat utes
411668 during the 2003-2004 school year or the 2004 -2005 school year shall
412669 be exempt from the penalties assessed in this subsection, if the
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413696 penalty would occur solely as a result of receiving funds from the
414697 sales tax levy.
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416698 9. Any school district which has a n amount of carryover in the
417699 general fund of the district in excess of the limits established in
418700 paragraph 1 of this subsection during the fiscal year years
419701 beginning July 1, 2019 2020, July 1, 2021, July 1, 2022, and July 1,
420702 2023, shall not be assessed a general fund balance penalty as
421703 provided for in this subsection.
422-
423704 10. For purposes of calculating the general fund balance
424705 penalty, the terms "carryover" and "general fund balance" shall not
425706 include federal revenue.
426-
427707 H. In order to provide startup funds fo r the implementation of
428708 early childhood programs, State Aid may be advanced to school
429709 districts that initially start early childhood instruction at a
430710 school site. School districts that desire such advanced funding
431711 shall make application to the State Depar tment of Education no later
432712 than September 15 of each year and advanced funding shall be awarded
433713 to the approved districts no later than October 30. The advanced
434714 funding shall not exceed the per pupil amount of State Aid as
435715 calculated in subsection D of t his section per anticipated Head
436716 Start eligible student. The total amount of advanced funding shall
437717 be proportionately reduced from the m onthly payments of the
438718 district's State Aid payments during the last six (6) months of the
439719 same fiscal year.
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441746 I. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
442747 notwithstanding any provision of law to the contrary, shall report
443748 monthly to the State Department of Education the monthly
444749 apportionment of the following information:
445-
446750 a. the assessed valuation of propert y,
447- ENR. H. B. NO. 2890 Page 11
448751 b. motor vehicle collections,
449-
450752 c. R.E.A. tax collected, and
451-
452753 d. gross productions tax collected.
453-
454754 2. Beginning July 1, 1997, the State Auditor and Inspector' s
455755 Office, notwithstanding any provision of law to the contrary, shall
456756 report monthly to the State Department of Education the monthly
457757 apportionment of the proceeds of the county levy.
458-
459758 3. Beginning July 1, 1996, the Commissioners of the Land
460759 Office, notwithstanding any provision of law to the contrary, shall
461760 report monthly to the State Department of Ed ucation the monthly
462761 apportionment of state apportionment.
463-
464762 4. Beginning July 1, 1997, the county treasurers' offices,
465763 notwithstanding any provision of law to the contrary, shall report
466764 monthly to the State Department of Education the ad valorem tax
467765 protest amounts for each county.
468-
469766 5. The information reported by the Tax Commission, the State
470767 Auditor and Inspector's Office, the county treasurers' offices and
471768 the Commissioners of the Land Office, pursuant to this subsection
769+
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472795 shall be reported by school distric t on forms developed by the State
473796 Department of Education.
474-
475797 SECTION 2. AMENDATORY 70 O.S. 2011, Section 18 -200.1, as
476798 amended by Section 1 of Enrolled House Bill No. 2078 of the 1st
477799 Session of the 58th Oklahoma Legislature, is amended to read as
478800 follows:
479-
480801 Section 18-200.1 A. Beginning with the 2022 -2023 school year,
481802 and each school year thereafter, each school district shall have its
482803 initial allocation of State Aid calculated based on the state
483804 dedicated revenues actually collected d uring the preceding fiscal
484805 year, the adjusted assessed valuation of the preceding year and the
485806 weighted average daily membership for the school district of the
486807 preceding school year. Each school district shall submit the
487808 following data based on the first nine (9) weeks, to be used in the
488809 calculation of the average daily membership of the school district:
489-
490810 1. Student enrollment by grade level;
491-
492-2. Pupil category counts; and ENR. H. B. NO. 2890 Page 12
493-
811+2. Pupil category counts; and
494812 3. Transportation supplement data.
495-
496813 On or before December 30, the State Department o f Education
497814 shall determine each school district's current year allocation
498815 pursuant to subsection D of this section. The State Department of
499816 Education shall complete an audit, using procedures established by
500817 the Department, of the student enrollment by gr ade level data, pupil
501818 category counts and transportation supplement data to be used in the
819+
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502845 State Aid Formula pursuant to subsection D of this section by
503846 December 1 and by January 15 shall notify each school district of
504847 the district's final State Aid alloca tion for the current school
505848 year. The January payment of State Aid and each subsequent payment
506849 for the remainder of the school year shall be based on the final
507850 State Aid allocation as calculated in subsection D of this section.
508851 Except for reductions made due to the assessment of penalties by the
509852 State Department of Education according to law, the January payment
510853 of State Aid and each subsequent payment for the remainder of the
511854 school year shall not decrease by an amount more than the amount
512855 that the current chargeable revenue increases for that district.
513-
514856 B. The State Department of Education shall retain not less than
515857 one and one-half percent (1 1/2%) of the total funds appropriated
516858 for financial support of schools, to be used to make midyear
517859 adjustments in State Aid and which shall be reflected in the final
518860 allocations. If the amount of appropriated funds, including the one
519861 and one-half percent (1 1/2%) retained, remaining after January 1 of
520862 each year is not sufficient to fully fund the final allocations, the
521863 Department shall recalculate each school district's remaining
522864 allocation pursuant to subsection D of this section using the
523865 reduced amount of appropriated funds.
524-
525866 C. On and after July 1, 1997, the amount of State Aid each
526867 district shall receive shall be the sum of the Foundation Aid, the
527868 Salary Incentive Aid and the Transportation Supplement, as adjusted
869+
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528895 pursuant to the provisions of subsection G of this section and
529896 Section 18-112.2 of this title; provided, no district having per
530897 pupil revenue in exces s of three hundred percent (300%) of the
531898 average per pupil revenue of all districts shall receive any State
532899 Aid or Supplement in State Aid.
533-
534900 The July calculation of per pupil revenue shall be determined by
535901 dividing the district's second preceding year's tot al weighted
536902 average daily membership (ADM) into the district's preceding year's
537-total revenues excluding federal revenue, insurance l oss payments, ENR. H. B. NO. 2890 Page 13
903+total revenues excluding federal revenue, insurance loss payments,
538904 reimbursements, recovery of overpayments and refunds, unused
539905 reserves, prior expenditures recovered, prior ye ar surpluses, and
540906 less the amount of any transfer fees paid in that year.
541-
542907 The December calculation of per pupil revenue shall be
543908 determined by dividing the district's preceding year's total
544909 weighted average daily membership (ADM) into the district's
545910 preceding year's total revenues excluding federal revenue, insurance
546911 loss payments, reimbursements, recovery of overpayments and refunds,
547912 unused reserves, prior expenditures recovered, prior year surpluses,
548913 and less the amount of any transfer fees paid in that y ear.
549-
550914 D. For the 1997-98 school year, and each school year
551915 thereafter, Foundation Aid, the Transportation Supplement and Salary
552916 Incentive Aid shall be calculated as follows:
553917
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554943 1. Foundation Aid shall be determined by subtracting the amount
555944 of the Foundation Program Income from the cost of the Foundation
556945 Program and adding to this difference the Transportation Supplement.
557-
558946 a. The Foundation Program shall be a district's higher
559947 weighted average daily membership based on the first
560948 nine (9) weeks of the current s chool year or the
561949 preceding school year of a school district, as
562950 determined by the provisions of subsection A of
563951 Section 18-201.1 of this title and paragraphs 1, 2, 3
564952 and 4 of subsection B of Section 18 -201.1 of this
565953 title, multiplied by the Base Foundatio n Support
566954 Level. However, for the portion of weighted
567955 membership derived from nonresident, transferred
568956 pupils enrolled in online courses, the Foundation
569957 Program shall be a district's weighted average daily
570958 membership of the preceding school year or the fi rst
571959 nine (9) weeks of the current school year, whichever
572960 is greater, as determined by the provisions of
573961 subsection A of Section 18 -201.1 of this title and
574962 paragraphs 1, 2, 3 and 4 of subsection B of Section
575963 18-201.1 of this title, multiplied by the Base
576964 Foundation Support Level.
577-
578965 b. The Foundation Program Income shall be the sum of the
579966 following:
580967
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581993 (1) The adjusted assessed valuation of the current
582-school year of the school district, minus the ENR. H. B. NO. 2890 Page 14
994+school year of the school district, minus the
583995 previous year protested ad valorem tax revenues
584996 held as prescribed in Section 2884 of Title 68 of
585997 the Oklahoma Statutes, multiplied by the mills
586998 levied pursuant to subsection (c) of Section 9 of
587999 Article X of the Oklahoma Constitution, if
5881000 applicable, as adjusted in subsection (c) of
5891001 Section 8A of Article X of the Oklahoma
5901002 Constitution. For purposes of this subsection,
5911003 the "adjusted assessed valuation of the current
5921004 school year" shall be the adjusted assessed
5931005 valuation on which tax revenues are collected
5941006 during the current school year, and
595-
5961007 (2) Seventy-five percent (75%) of the amount received
5971008 by the school district from the proceeds of the
5981009 county levy during the preceding fiscal year, as
5991010 levied pursuant to subsection (b) of Section 9 of
6001011 Article X of the Oklahoma Constitution, and
601-
6021012 (3) Motor Vehicle Collections, and
603-
6041013 (4) Gross Production Tax, and
605-
6061014 (5) State Apportionment, and
607-
6081015 (6) R.E.A. Tax.
1016+
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6091041
6101042 The items listed in divisions (3), (4), (5), and (6)
6111043 of this subparagraph shall consist of the amounts
6121044 actually collected from such sources during the
6131045 preceding fiscal year calculated on a pe r capita basis
6141046 on the unit provided for by law for the distribution
6151047 of each such revenue.
616-
6171048 2. The Transportation Supplement shall be equal to the average
6181049 daily haul times the per capita allowance times the appropriate
6191050 transportation factor.
620-
6211051 a. The average daily haul shall be the number of children
6221052 in a district who are legally transported and who live
6231053 one and one-half (1 1/2) miles or more from school.
624-
6251054 b. The per capita allowance shall be determined using the
6261055 following chart:
627- ENR. H. B. NO. 2890 Page 15
6281056 PER CAPITA PER CAPITA
6291057 DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
630-
6311058 .3000 - .3083 $167.00 .9334 - .9599 $99.00
632-
6331059 .3084 - .3249 $165.00 .9600 - .9866 $97.00
634-
6351060 .3250 - .3416 $163.00 .9867 - 1.1071 $95.00
636-
6371061 .3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
638-
6391062 .3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
640-
6411063 .3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
642-
6431064 .3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
644-
6451065 .4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
6461066
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1091+
6471092 .4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
648-
6491093 .4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
650-
6511094 .4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
652-
6531095 .4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
654-
6551096 .4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
656-
6571097 .5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
658-
6591098 .5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
660-
6611099 .5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
662-
6631100 .5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
664-
6651101 .5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
666-
6671102 .5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
668-
6691103 .6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
670-
6711104 .6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
672- ENR. H. B. NO. 2890 Page 16
6731105 .6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
674-
6751106 .6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
676-
6771107 .7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
678-
6791108 .7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
680-
6811109 .7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
682-
6831110 .8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
684-
6851111 .8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
686-
6871112 .8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
688-
6891113 .8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
690-
6911114 .9067 - .9333 $101.00 9.6668 or more $33.00
692-
6931115 c. The formula transportation factor shall be 1.39.
6941116
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6951142 3. Salary Incentive Aid shall be determined as f ollows:
696-
6971143 a. Multiply the Incentive Aid guarantee by the district's
6981144 higher weighted average daily membership based on the
6991145 first nine (9) weeks of the current school year or the
7001146 preceding school year of a school district, as
7011147 determined by the provisions of su bsection A of
7021148 Section 18-201.1 of this title and paragraphs 1, 2, 3
7031149 and 4 of subsection B of Section 18 -201.1 of this
7041150 title.
705-
7061151 b. Divide the district's adjusted assessed valuation of
7071152 the current school year minus the previous year's
7081153 protested ad valorem tax revenues held as prescribed
7091154 in Section 2884 of Title 68 of the Oklahoma Statutes,
7101155 by one thousand (1,000) and subtract the quotient from
7111156 the product of subparagraph a of this paragraph. The
7121157 remainder shall not be less than zero (0).
713-
7141158 c. Multiply the number of mills levied for general fund
7151159 purposes above the fifteen (15) mills required to
7161160 support Foundation Aid pursuant to division (1) of
717-subparagraph b of paragraph 1 of this subsection, not ENR. H. B. NO. 2890 Page 17
1161+subparagraph b of paragraph 1 of this subsection, not
7181162 including the county four -mill levy, by the remainder
7191163 of subparagraph b of this paragraph. The product
7201164 shall be the Salary Incentive Aid of the district.
1165+
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7211190
7221191 E. By June 30, 1998, the State Department of Education shall
7231192 develop and the Department and all school districts shall have
7241193 implemented a student identification system which is consistent with
7251194 the provisions of subsections C and D of Section 3111 of Title 74 of
7261195 the Oklahoma Statutes. The student identification system shall be
7271196 used specifically for the purpose of reporting enrollment data by
7281197 school sites and by school d istricts, the administration of the
7291198 Oklahoma School Testing Program Act, the collection of appropriate
7301199 and necessary data pursuant to the Oklahoma Educational Indicators
7311200 Program, determining student enrollment, establishing a student
732-mobility rate, allocation of the State Aid Formula and midyear
1201+mobility rate, allocat ion of the State Aid Formula and mid -year
7331202 adjustments in funding for student growth. This enrollment data
7341203 shall be submitted to the State Department of Education in
7351204 accordance with rules promulgated by the State Board of Education.
7361205 Funding for the develo pment, implementation, personnel training and
7371206 maintenance of the student identification system shall be set out in
7381207 a separate line item in the allocation section of the appropriation
7391208 bill for the State Board of Education for each year.
740-
7411209 F. 1. In the event that ad valorem taxes of a school district
7421210 are determined to be uncollectible because of bankruptcy, clerical
7431211 error, or a successful tax protest, and the amount of such taxes
7441212 deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
7451213 an amount greater than twenty-five percent (25%) of ad valorem taxes
7461214 per tax year, or the valuation of a district is lowered by order of
1215+
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7471241 the State Board of Equalization, the school district's State Aid,
7481242 for the school year that such ad valorem taxes are calculated in the
7491243 State Aid Formula, shall be determined by subtracting the net
7501244 assessed valuation of the property upon which taxes were deemed
7511245 uncollectible from the assessed valuation of the school district and
7521246 the state. Upon request of the local board of education, it shall
7531247 be the duty of the county assessor to certify to the Director of
7541248 Finance of the State Department of Education the net assessed
7551249 valuation of the property upon which taxes were determined
7561250 uncollectible.
757-
7581251 2. In the event that the amount of funds a s chool district
7591252 receives for reimbursement from the Ad Valorem Reimbursement Fund is
7601253 less than the amount of funds claimed for reimbursement by the
7611254 school district due to insufficiency of funds as provided in Section
762-193 of Title 62 of the Oklahoma Statutes, then the school district's ENR. H. B. NO. 2890 Page 18
1255+193 of Title 62 of the Oklahoma Statutes , then the school district's
7631256 assessed valuation for the school year that such ad valorem
7641257 reimbursement is calculated in the State Aid Formula shall be
7651258 adjusted accordingly.
766-
7671259 G. 1. Notwithstanding the provisions of Section 18 -112.2 of
7681260 this title, a school district shall have its State Aid reduced by an
7691261 amount equal to the amount of carryover in the general fund of the
7701262 district as of June 30 of the preceding fiscal year, that is in
7711263 excess of the following standards for two (2) consecutive years:
772-
7731264 Total Amount of Amount of
1265+
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7741291 General Fund Collections, General Fund
7751292 Excluding Previous Year Balance
7761293 Cash Surplus as of June 30 Allowable
777-
7781294 Less than $1,000,000 48%
779-
7801295 $1,000,000 - $2,999,999 42%
781-
7821296 $3,000,000 - $3,999,999 36%
783-
7841297 $4,000,000 - $4,999,999 30%
785-
7861298 $5,000,000 - $5,999,999 24%
787-
7881299 $6,000,000 - $7,999,999 22%
789-
7901300 $8,000,000 - $9,999,999 19%
791-
7921301 $10,000,000 or more 17%
793-
7941302 2. By February 1 the State Department of Education shall send
7951303 by certified mail, with return receipt requested, to each School
7961304 District Superintendent, Aud itor and Regional Accreditation Officer
7971305 a notice of and calculation sheet reflecting the general fund
7981306 balance penalty to be assessed against that school district.
7991307 Calculation of the general fund balance penalty shall not include
8001308 federal revenue. Within t hirty (30) days of receipt of this written
8011309 notice the school district shall submit to the Department a written
8021310 reply either accepting or protesting the penalty to be assessed
8031311 against the district. If protesting, the school district shall
8041312 submit with its reply the reasons for rejecting the calculations and
8051313 documentation supporting those reasons. The Department shall review
8061314 all school district penalty protest documentation and notify each
807-district by March 15 of its finding and the final penalty to be ENR. H. B. NO. 2890 Page 19
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1341+district by March 15 of its finding and the final penalty to be
8081342 assessed to each district. General fund balance penalties shall be
8091343 assessed to all school districts by April 1.
810-
8111344 3. Any school district which receives proceeds from a tax
8121345 settlement or a Federal Emergency Management Agency settlement
8131346 during the last two (2) mo nths of the preceding fiscal year shall be
8141347 exempt from the penalties assessed in this subsection, if the
8151348 penalty would occur solely as a result of receiving funds from the
8161349 tax settlement.
817-
8181350 4. Any school district which receives an increase in State Aid
8191351 because of a change in Foundation and/or Salary Incentive Aid
8201352 factors during the last two (2) months of the preceding fiscal year
8211353 shall be exempt from the penalties assessed in this subsection, if
8221354 the penalty would occur solely as a result of receiving funds f rom
8231355 the increase in State Aid.
824-
8251356 5. If a school district does not receive Foundation and/or
8261357 Salary Incentive Aid during the preceding fiscal year, the State
8271358 Board of Education may waive the penalty assessed in this subsection
8281359 if the penalty would result in a loss of more than forty percent
8291360 (40%) of the remaining State Aid to be allocated to the school
8301361 district between April 1 and the remainder of the school year and if
8311362 the Board determines the penalty will cause the school district not
8321363 to meet remaining fina ncial obligations.
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8341390 6. Any school district which receives gross production revenue
8351391 apportionment during the 2002 -2003 school year or in any subsequent
8361392 school year that is greater than the gross production revenue
8371393 apportionment of the preceding school year shall be exempt from the
8381394 penalty assessed in this subsection, if the penalty would occur
8391395 solely as a result of the gross production revenue apportionment, as
8401396 determined by the State Board of Education.
841-
8421397 7. Beginning July 1, 2003, school districts that part icipate in
8431398 consolidation or annexation pursuant to the provisions of the
8441399 Oklahoma School Voluntary Consolidation and Annexation Act shall be
8451400 exempt from the penalty assessed in this subsection for the school
8461401 year in which the consolidation or annexation oc curs and for the
8471402 next three (3) fiscal years.
848-
8491403 8. Any school district which receives proceeds from a sales tax
8501404 levied by a municipality pursuant to Section 22 -159 of Title 11 of
8511405 the Oklahoma Statutes or proceeds from a sales tax levied by a
852-county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes ENR. H. B. NO. 2890 Page 20
1406+county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
8531407 during the 2003-2004 school year or the 2004 -2005 school year shall
8541408 be exempt from the penalties assessed in this subsection, if the
8551409 penalty would occur solely as a result of receiving funds from the
8561410 sales tax levy.
857-
8581411 9. Any school district which has an amount of carryover in the
8591412 general fund of the district in excess of the limits established in
8601413 paragraph 1 of this subsection during the fiscal years beginning
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8611440 July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
8621441 not be assessed a general fund balance penalty as provided for in
8631442 this subsection.
864-
8651443 10. For purposes of calculating the general fund balance
8661444 penalty, the terms "carryover" and "general fund balance" shall not
8671445 include federal revenue.
868-
8691446 H. In order to provide startup funds for the implementation of
8701447 early childhood programs, State Aid may be advanced to school
8711448 districts that initially start early childhood instruction at a
8721449 school site. School districts that desire such advanced funding
8731450 shall make application to the State Department of Education no later
8741451 than September 15 of each year and advanced funding shall be awarded
8751452 to the approved districts no later than October 30. The advanced
8761453 funding shall not exceed the per pupil amount of State Aid as
8771454 calculated in subsection D of this section per anticipated Head
8781455 Start eligible student. The total amount of advanced funding shall
8791456 be proportionately reduced from the monthly payments of the
8801457 district's State Aid payments during the last six (6) mo nths of the
8811458 same fiscal year.
882-
8831459 I. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
8841460 notwithstanding any provision of law to the contrary, shall report
8851461 monthly to the State Department of Education the monthly
8861462 apportionment of the following informatio n:
887-
8881463 a. the assessed valuation of property,
8891464
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8901490 b. motor vehicle collections,
891-
8921491 c. R.E.A. tax collected, and
893-
8941492 d. gross productions tax collected.
895-
8961493 2. Beginning July 1, 1997, the State Auditor and Inspector's
897-Office, notwithstanding any provision of law to the contrary, shall ENR. H. B. NO. 2890 Page 21
1494+Office, notwithstanding any provision of law to the contr ary, shall
8981495 report monthly to the State Department of Education the monthly
8991496 apportionment of the proceeds of the county levy.
900-
9011497 3. Beginning July 1, 1996, the Commissioners of the Land
9021498 Office, notwithstanding any provision of law to the contrary, shall
9031499 report monthly to the State Department of Education the monthly
9041500 apportionment of state apportionment.
905-
9061501 4. Beginning July 1, 1997, the county treasurers' offices,
9071502 notwithstanding any provision of law to the contrary, shall report
9081503 monthly to the State Department of Education the ad valorem tax
9091504 protest amounts for each county.
910-
9111505 5. The information reported by the Tax Commission, the State
9121506 Auditor and Inspector's Office, the county treasurers' offices and
9131507 the Commissioners of the Land Office, pursuant to this subsect ion
9141508 shall be reported by school district on forms developed by the State
9151509 Department of Education.
916-
9171510 SECTION 3. AMENDATORY 70 O.S. 2011, Section 18 -201.1, as
9181511 last amended by Section 2 of Enrolled House Bill No. 2078 of the 1st
9191512 Session of the 58th Oklahoma Legislature, is amended to read as
9201513 follows:
1514+
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9211539
9221540 Section 18-201.1 A. Beginning with the 2020 -21 school year,
9231541 and each school year thereafter, the weighted membership of a school
9241542 district for calculation of Foundation Aid purposes pursuan t to
9251543 paragraph 1 of subsection D of Section 18 -200.1 of this title shall
9261544 be the sum of the weighted pupil grade level calculation, the
9271545 weighted pupil category calculation, the weighted district
9281546 calculation and the weighted teacher experience and degree
9291547 calculation. The weighted membership of a school district for
9301548 calculation of Salary Incentive Aid purposes pursuant to paragraph 3
9311549 of subsection D of Section 18 -200.1 of this title shall be the sum
9321550 of the weighted pupil grade level calculation, the weighted pupil
9331551 category calculation, the weighted district calculation and the
9341552 weighted teacher experience and degree calculation.
935-
9361553 B. Beginning with the 2022 -2023 school year, the weighted
9371554 calculations provided for in subsection A of this section shall be
9381555 based on the higher weighted average daily membership of the first
9391556 nine (9) weeks of the current school year or the preceding school
9401557 year of a school district, unless otherwise specified. The higher
9411558 of the two (2) weighted average daily memberships shall be used
942-consistently in all of the calculations; howeve r, the weighted ENR. H. B. NO. 2890 Page 22
1559+consistently in all of the calculations; however, the weighted
9431560 calculation for a statewide virtual charter school experiencing a
9441561 significant decline in membership shall be based on the first nine
9451562 (9) weeks of the current school year for the statewide virtu al
9461563 charter school. For purposes of this subsection, "significant
1564+
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9471590 decline in membership" means equal to or greater than a fifteen
9481591 percent (15%) decrease in average daily membership from the
9491592 preceding school year to the average daily membership of the first
9501593 nine (9) weeks of the current school year. The average daily
9511594 membership data used for all calculations in paragraphs 1, 2, 3 and
9521595 4 of this subsection shall be the same as used in the calculation of
9531596 the State Aid Formula. The weighted calculations provid ed for in
9541597 subsection A of this section shall be determined as follows:
955-
9561598 1. The weighted pupil grade level calculation shall be
9571599 determined by taking the highest average daily membership and
9581600 assigning weights to the pupils according to grade attended as
9591601 follows:
960-
9611602 GRADE LEVEL WEIGHT
962-
9631603 a. Half-day early childhood programs .7
964-
9651604 b. Full-day early childhood programs 1.3
966-
9671605 c. Half-day kindergarten 1.3
968-
9691606 d. Full-day kindergarten 1.5
970-
9711607 e. First and second grade 1.351
972-
9731608 f. Third grade 1.051
974-
9751609 g. Fourth through sixth grade 1.0
976-
9771610 h. Seventh through twelfth grade 1.2
978-
9791611 i. Out-of-home placement 1.50
980-
9811612 Multiply the membership of each subparagraph of this paragraph by
9821613 the weight assigned to such subparagraph of this paragraph and add
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9831640 the totals together to determine the weighted pupil grade leve l
9841641 calculation for a school district. Determination of the pupils
9851642 eligible for the early childhood program weight shall be pursuant to
9861643 the provisions of Section 1 -114 of this title. The pupils eligible
987-for the out-of-home placement pupil weight shall be students who are ENR. H. B. NO. 2890 Page 23
1644+for the out-of-home placement pupil weight shall be s tudents who are
9881645 not residents of the school district in which they are receiving
9891646 education pursuant to the provisions of subsection D of Section 1 -
9901647 113 of this title. Such weight may be claimed by the district
9911648 providing educational services to such student for the days that
9921649 student is enrolled in that district. If claimed, the out -of-home
9931650 placement weight shall be in lieu of the pupil grade level and any
9941651 pupil category weights for that student. Provided, if a student
9951652 resides in a juvenile detention center that is restricted to less
9961653 than twelve (12) beds, the out -of-home placement pupil weight for
9971654 such students shall be calculated as follows: for a center with six
9981655 (6) beds - 3.0; for a center with eight (8) beds - 2.3 and for a
9991656 center with ten (10) beds - 1.80.
1000-
10011657 2. The weighted pupil category calculation shall be determined
10021658 by assigning a weight to the pupil category as follows:
1003-
10041659 CATEGORY WEIGHT
1005-
10061660 a. Visual Impairment 3.8
1007-
10081661 b. Specific Learning Disability .4
1009-
10101662 c. Deafness or Hearing Impairment 2.9
1011-
10121663 d. Deaf-Blindness 3.8
10131664
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1689+
10141690 e. Intellectual Disability 1.3
1015-
10161691 f. Emotional Disturbance 2.5
1017-
10181692 g. Gifted .34
1019-
10201693 h. Multiple Disabilities 2.4
1021-
10221694 i. Orthopedic Impairment 1.2
1023-
10241695 j. Speech or Language Impairment .05
1025-
10261696 k. Bilingual .25
1027-
10281697 l. Special Education Summer Program 1.2
1029-
10301698 m. Economically Disadvant aged .25
1031- ENR. H. B. NO. 2890 Page 24
10321699 n. Optional Extended School Year
10331700 Program As determined by
10341701 the State Board
10351702 of Education
1036-
10371703 o. Autism 2.4
1038-
10391704 p. Traumatic Brain Injury 2.4
1040-
10411705 q. Other Health Impairment 1.2
1042-
10431706 Except as otherwise provided, multiply the number of pupils approved
10441707 in the school year with the highest average daily membership in each
10451708 category by the weight assigned to such category and add the totals
10461709 together to determine the weighted pupil category calculation for a
10471710 school district. For the 1997 -98 school year and subsequent school
10481711 years, the number to be multiplied by the weight assigned to the
10491712 gifted category in subparagraph g of this paragraph shall be the
10501713 lesser of (1) the sum of the number of students who scored in the
1714+
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10511740 top three percent (3%) on any national standardized t est of
10521741 intellectual ability plus the number of students identified as
10531742 gifted pursuant to subparagraphs a through d of paragraph 1 of
10541743 Section 1210.301 of this title, or (2) the sum of the number of
10551744 students who scored in the top three percent (3%) on any na tional
10561745 standardized test of intellectual ability plus eight percent (8%) of
10571746 the total average daily membership of the school district for the
10581747 first nine (9) weeks of the school year.
1059-
10601748 3. The weighted district calculation shall be determined by
10611749 determining the calculations for each school district for both the
10621750 small school district formula and the district sparsity - isolation
10631751 formula, applying whichever is the greater of the calculations of
10641752 the two formulas and then applying the restrictions pursuant to
10651753 subparagraph c of this paragraph.
1066-
10671754 a. Small school district formula: 529 minus the average
10681755 daily membership divided by 529 times .2 times total
10691756 average daily membership.
1070-
10711757 The small school district formula calculation shall apply
10721758 only to school districts whose highest average daily
10731759 membership is less than 529 pupils. School districts which
10741760 are consolidated or annexed after July 1, 2003, pursuant to
10751761 the Oklahoma School Voluntary Consolidation and Annexation
1076-Act shall have the weighted district size calculation for ENR. H. B. NO. 2890 Page 25
1762+Act shall have the weighted district size calculation f or
10771763 the three (3) school years following the fiscal year in
1764+
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1789+
10781790 which such consolidation occurred calculated to be the sum
10791791 of the individual consolidated districts computed as if the
10801792 consolidation had not taken place. Thereafter, any such
10811793 district which is con solidated pursuant to the Oklahoma
10821794 School Voluntary Consolidation and Annexation Act shall not
10831795 qualify for the weighted district calculation unless the
10841796 district can satisfy the specifications herein. Subject to
10851797 the provisions of subparagraph c of this par agraph, the
10861798 resulting number shall be counted as additional students
10871799 for the purpose of calculating State Aid.
1088-
10891800 b. District sparsity - isolation formula:
1090-
10911801 The district sparsity - isolation formula calculation shall
10921802 apply only to school districts:
1093-
10941803 (1) whose total area in square miles is greater than
10951804 the average number of square miles for all school
10961805 districts in this state; and
1097-
10981806 (2) whose areal density is less than one -fourth (1/4)
10991807 of the state average areal density. Areal
11001808 density shall be determined by dividin g the
11011809 school district's average daily membership by the
11021810 school district's total area in square miles.
1103-
11041811 The district sparsity - isolation formula calculation shall
11051812 be calculated as follows:
1813+
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11061838
11071839 The school district student cost factor multiplied by
11081840 the school district area factor. The resulting
11091841 product shall be multiplied by the school district's
11101842 average daily membership. Subject to the provisions
11111843 of subparagraph c of this paragraph, the resulting
11121844 number shall be counted as additional students for the
11131845 purpose of calculating State Aid.
1114-
11151846 The school district student cost factor shall be calculated
11161847 as follows:
1117-
11181848 The school district's average daily membership shall
11191849 be categorized into the following grade level groups
11201850 and applied to the appropriate formulas as computed
1121-below: ENR. H. B. NO. 2890 Page 26
1122-
1851+below:
11231852 Grade Level Group
1124-
11251853 Grades K-5 Divide 74 by the sum of the Grade
1126-
11271854 Level ADM plus 23,
1128-
11291855 add .85 to the quotient, then
1130-
11311856 multiply the sum by the Grade
1132-
11331857 Level ADM.
1134-
11351858 Grades 6-8 Divide 122 by the sum of the Grade
1136-
11371859 Level ADM plus 133,
1138-
11391860 add .85 to the quotient, then
1140-
11411861 multiply the sum by the Grade
1142-
11431862 Level ADM.
11441863
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1888+
11451889 Grades 9-12 Divide 292 by the sum of the Grade
1146-
11471890 Level ADM plus 128,
1148-
11491891 add .78 to the quotient, then
1150-
11511892 multiply the sum by the Grade
1152-
11531893 Level ADM.
1154-
11551894 The sum of the grade level group's average daily
11561895 membership shall be divided by the school district's
11571896 average daily membership. The number one (1.0) shall
11581897 be subtracted from the resulting quotient.
1159-
11601898 The school district area cost factor shall be calculated as
11611899 follows:
1162-
11631900 Subtract the state average district area from the
11641901 district area, then divide the remainder by the state
11651902 average district area;
1166- ENR. H. B. NO. 2890 Page 27
11671903 however, the district area cost factor shall not exceed one
11681904 (1.0).
1169-
11701905 The State Board of Education shall define geographical barriers
11711906 whose location in a school district would inhibit the district fr om
11721907 consolidation or annexation. The Board shall make available an
11731908 application process, review applications, and for districts the
11741909 Board deems necessary allow additional square miles to be used for
11751910 the purposes of calculations used for the weighted distric t sparsity
11761911 - isolation formula. Provided, that the additional square miles
1912+
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11771938 allowed for geographical barriers shall not exceed thirty percent
11781939 (30%) of the district's actual size.
1179-
11801940 c. State Aid funds which a district is calculated to
11811941 receive as a result of t he weighted district
11821942 calculation shall be restricted as follows:
1183-
11841943 If, after the weighted district calculation is
11851944 applied, the district's projected per pupil
11861945 revenue exceeds one hundred fifty percent (150%)
11871946 of the projected state average per pupil revenue,
11881947 then the district's State Aid shall be reduced by
11891948 an amount that will restrict the district's
11901949 projected per pupil revenue to one hundred fifty
11911950 percent (150%) of the projected state average per
11921951 pupil revenue. Provided, in applying the
11931952 restriction provided i n this division, the
11941953 district's State Aid shall not be reduced by an
11951954 amount greater than by the amount of State Aid
11961955 which was generated by the weighted district
11971956 calculation.
1198-
11991957 The July calculation of the projected per pupil
12001958 revenue shall be determined by div iding the district's
12011959 preceding year's average daily membership (ADM) as
12021960 weighted by the pupil grade level, the pupil category,
12031961 the district and the teacher experience degree index
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12041988 calculations for projected State Aid into the
12051989 district's projected total rev enues including
12061990 projected funds for the State Aid Formula for the
12071991 preceding year, net assessed valuation for the
12081992 preceding calendar year times thirty -nine (39) mills,
12091993 county revenues excluding the county four -mills
12101994 revenues for the second preceding year, other state
1211-appropriations for the preceding year and the ENR. H. B. NO. 2890 Page 28
1995+appropriations for the preceding year and the
12121996 collections for the preceding year of state
12131997 apportionment, motor vehicle revenue, gross production
12141998 tax and R.E.A. tax.
1215-
12161999 The December calculation of the projected per pupil
12172000 revenue shall be determined by dividing the higher of
12182001 the district's first nine (9) weeks of the current
12192002 school year or the preceding school year's average
12202003 daily membership (ADM) as weighted by the pupil grade
12212004 level, the pupil category, the district and the
12222005 teacher experience degree index calculations for
12232006 projected State Aid into the district's projected
12242007 total revenues including funds for the December
12252008 calculation of the current year State Aid Formula, net
12262009 assessed valuation for the current calendar year times
12272010 thirty-nine (39) mills, county revenues excluding the
12282011 county four-mills revenue for the preceding year,
2012+
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2037+
12292038 other state appropriations for the preceding year and
12302039 the collections for the preceding year of state
12312040 apportionment, motor vehicle revenue, gross production
12322041 tax and R.E.A. tax.
1233-
12342042 The district's projected total revenues for each
12352043 calculation shall exclude the following collections
12362044 for the second preceding year: federal revenue,
12372045 insurance loss payments, reimbursements, recovery of
12382046 overpayments and refunds, unused reserves, prior
12392047 expenditures recovered, prior year surpluses, and
12402048 other local miscellaneous revenues.
1241-
12422049 4. The weighted teacher experience and degree calculation shall
12432050 be determined in accordance with the teacher experience and degree
12442051 index. The State Department of Education s hall determine an index
12452052 for each state teacher by using data supplied in the school
12462053 district's teacher personnel reports of the preceding year and
12472054 utilizing the index as follows:
1248-
12492055 TEACHER EXPERIENCE - DEGREE INDEX
1250-
12512056 EXPERIENCE BACHELOR'S MASTER'S DOCTOR'S
1252-DEGREE DEGREE DEGREE
1253-
2057+DEGREE DEGREE
12542058 0 - 2 .7 .9 1.1
1255-
1256-3 - 5 .8 1.0 1.2 ENR. H. B. NO. 2890 Page 29
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2059+3 - 5 .8 1.0 1.2
12582060 6 - 8 .9 1.1 1.3
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12602061 9 - 11 1.0 1.2 1.4
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2063+ENGR. H. B. NO. 2890 Page 42 1
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12622088 12 - 15 1.1 1.3 1.5
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12642089 Over 15 1.2 1.4 1.6
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12662090 The school district teacher index for each school district shall
12672091 be determined by subtracting the weighted average state teacher from
12682092 the weighted average district teacher. Multiply the school district
12692093 teacher index if greater than zero by .7 and then multiply that
12702094 product by the sum of the district's weighted pupil grade level
12712095 calculation provided in paragraph 1 of this subsection and t he
12722096 weighted pupil category calculation provided in subparagraph m of
12732097 paragraph 2 of this subsection to determine the weighted teacher
12742098 experience and degree calculation.
1275-
12762099 SECTION 4. Sections 2 and 3 of this act shall become effective
12772100 July 1, 2022.
1278-
12792101 SECTION 5. It being immediately necessary for the preservation
12802102 of the public peace, health or safety, an emergency is hereby
12812103 declared to exist, by reason whereof Section 1 of this act shall
12822104 take effect and be in full force from and after its passage and
1283-approval. ENR. H. B. NO. 2890 Page 30
2105+approval.
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12842134 Passed the House of Representatives the 17th day of May, 2021.
12852135
12862136
12872137
12882138
12892139 Presiding Officer of the House
12902140 of Representatives
12912141
12922142
1293-Passed the Senate the 19th day of May, 2021.
2143+Passed the Senate the ___ day of __________, 2021.
12942144
12952145
12962146
12972147
12982148 Presiding Officer of the Senate
12992149
13002150
1301-
1302-OFFICE OF THE GOVERNOR
1303-Received by the Office of the Governor this ____________________
1304-day of ___________________, 20_______, at _______ o'clock _______ M.
1305-By: _________________________________
1306-Approved by the Governor of the Stat e of Oklahoma this _________
1307-day of ___________________, 20_______, at _______ o'clock _______ M.
1308-
1309-
1310- _________________________________
1311- Governor of the State of Oklahoma
1312-
1313-OFFICE OF THE SECRETARY OF STATE
1314-Received by the Office of the Secretary of State thi s __________
1315-day of ___________________, 20_______, at _______ o'clock _______ M.
1316-By: _________________________________