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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1126 By: Garvin
AS INTRODUCED
An Act relating to school funding; amending 70 O.S.
2021, Section 5-135.4, which relates to the School
District Transparency Act; requir ing school districts
to submit and the State Department of Education to
post on a website the amount of carryover in a school
district’s general fund on certain date ; amending 70
O.S. 2021, Section 18 -200.1, which relates to State
Aid; removing limitations on school district general
fund carryover, method for calculating carryover
amount, and penalties for exceeding limitations;
providing an effective date; and declar ing an
emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, 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 Transparency Act”.
B. The State Department of Education shall make 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 downloaded by the public and that allows the user to
systematically sort, search, and access all da ta without any fee or
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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 on its home page to the State Department of Education’s
Oklahoma Cost Accounting System and School District Financial
Information website, or the district shall pr ovide the information
required by subsection C of this section within one click of the
home page of the school district ’s website.
C. The website shall provide information on school d istrict and
school site expenditures of state, federal, and local funds, whether
appropriated or nonappropriated, excluding payments 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) code designation
for each expenditure;
3. The name and principal location of the entity or recipient
of the funds, excluding r elease of information relating to an
individual’s place of residence and release of information
prohibited by subsection D of Section 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;
6. A descriptive purpose of the funding a ction or expenditure;
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7. The budgeted and audited actual expenditure figures for each
fiscal year, ensuring each set of figures can b e 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 as
defined by the requirements of the OCAS including a listing of the
base salary, insurance, retirement , and other fringe bene fits
including exempted nonadministrative services such as teaching in
the classroom or serving as a principal, counselor , or library media
specialist pursuant to subs ection E of Section 18 -124 of this title;
and
10. The amount of carryover in a school district’s general fund
as of June 30 of the preceding fiscal year. Federal revenue shall
not be included in calculating the amount of carryover in the
general fund.
D. The Department shall make the data av ailable 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.
F. If a school district maintains a website, the district shall
provide the information required in subsection C of this section in
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the manner prescribed in subsection B of this section on the
district website.
G. Nothing in this section shall require t he disclosure of
information which is required to be kept confidential by state or
federal law.
H. The disclosure of information required by this section shall
create no liability whatsoever, civil or criminal, to th e State of
Oklahoma, the State Departme nt of Education, school districts, or
any employee thereof for disclosure of re quired information or for
any error or omission in the disclosure.
I. The Department shall undertake activities annually to inform
parents, schools, and other stakeholders abou t the availability of
school district and school s ite expenditure data on its we bsite and
how to use the website.
SECTION 2. AMENDATORY 70 O.S. 2021, Section 18 -200.1, is
amended to read as follows:
Section 18-200.1. A. Beginning with the 2022-2023 school year,
and each school year thereafter, each school district shall have its
initial allocation of State Aid calculated based on the state
dedicated revenues actually collected during the preceding fiscal
year, the adjusted assess ed valuation of the pr eceding year, and the
weighted average daily membership for the school district of the
preceding school year . Each school district shall submit the
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following data based on the first nine (9) weeks, to be used in the
calculation of the average daily members hip of the school district:
1. Student enrollment by grade level;
2. Pupil category counts; and
3. Transportation supplement data.
On or before December 30, the State Department of Education
shall determine each school district ’s current year allocation
pursuant to subsection D o f this section. The State Department of
Education shall complete an audit, using procedures established by
the Department, of the st udent enrollment by grade level data, pupil
category counts, and transportation supplement da ta to be used in
the State Aid Formula pursuant to subsection D of this section by
December 1 and by January 15 shall notify each school district of
the district’s final State Aid allocation for the current school
year. The January payment of State Aid an d each subsequent payment
for the remainder of the school year shall be based on the final
State Aid allocation as calculated in subsection D of this section .
Except for reductions made due to the assessment of penalties by the
State Department of Educati on according to law, the Janua ry payment
of State Aid and each subsequent payment for the remainder of the
school year shall not decrease by an amount more than the amount
that the current chargeable revenue increases for that district.
B. The State Department of Education shall retai n not less than
one and one-half percent (1 1/2%) of the total funds appropriated
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for financial support of schools, to be used to make midyear
adjustments in State Aid and which shall be reflected in the fi nal
allocations. If the amount of appropriated fu nds, including the one
and one-half percent (1 1/2%) retained, remaining after January 1 of
each year is not sufficient to fully fund the final allocations, the
Department shall recalculate each school dist rict’s remaining
allocation pursuant to subsection D of this section using the
reduced amount of appropriated funds.
C. On and after July 1, 1997, the amount of State Aid each
district shall receive shall be the sum of the Foundation Aid, the
Salary Incentive Aid, and the Transportation Supplement, as ad justed
pursuant to the provisions of subsection G of this section and
Section 18-112.2 of this title; provided, no district having per
pupil revenue in excess of three hundred percent (300%) of the
average per pupil revenue of all districts shall receive a ny State
Aid or Supplement in State Aid.
The July calculation of per pupil revenue shall be determined by
dividing the district ’s second preceding year’s total weighted
average daily membership (ADM) into t he district’s preceding year’s
total revenues excluding federal revenue, insurance loss payments,
reimbursements, recovery of overpayments and refunds, unused
reserves, prior expenditur es recovered, prior year surpluses, and
less the amount of any transfer fees paid in that year.
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The December calculation of per pupil revenue shall be
determined by dividing the district ’s preceding year’s total
weighted average daily membership (ADM) into the district’s
preceding year’s total revenues excluding federal reven ue, insurance
loss payments, reimbursements, recov ery of overpayments and refunds,
unused reserves, prior expenditures recovered, prior year surpluses,
and less the amount of any transf er fees paid in that year.
D. For the 1997-98 school year, and each sc hool year
thereafter, Foundation Aid, the Transpor tation Supplement, and
Salary Incentive Aid shall be calculated as follows:
1. Foundation Aid shall be determined by subtracting the am ount
of the Foundation Program Income from the cost of the Foundation
Program and adding to this difference the Transpor tation Supplement.
a. The Foundation Program shall be a district ’s higher
weighted average daily membership based on the first
nine (9) weeks of the current school year or the
preceding school year of a sch ool district, as
determined by the provisions of s ubsection A of
Section 18-201.1 of this title and paragraphs 1, 2, 3 ,
and 4 of subsection B of Section 18 -201.1 of this
title, multiplied by the Base Foundation Support
Level. However, for the portion of w eighted
membership derived from nonresident, trans ferred
pupils enrolled in online courses, the Foundation
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Program shall be a district ’s weighted average daily
membership of the preceding school year or the first
nine (9) weeks of the current school year, whichever
is greater, as determined by the provisi ons of
subsection A of Section 18 -201.1 of this title and
paragraphs 1, 2, 3, and 4 of subsection B of Section
18-201.1 of this title, mul tiplied by the Base
Foundation Support Level.
b. The Foundation Program Income shall be the sum of the
following:
(1) The adjusted assessed valuation of the current
school year of the school district, minus the
previous year protested ad valorem tax revenu es
held as prescribed in Section 2884 of Title 68 of
the Oklahoma Statutes, multiplied by the mills
levied pursuant to subsection (c) of Section 9 of
Article X of the Oklahoma Constitution, if
applicable, as adjusted in subsection (c) of
Section 8A of Article X of the Oklahoma
Constitution. For purposes of this subsection ,
the “adjusted assessed valuation of the current
school year” shall be the adjusted assessed
valuation on which tax revenues are collected
during the current school year, and
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(2) Seventy-five percent (75%) of the amount received
by the school district fro m the proceeds of the
county levy during the prece ding fiscal year, as
levied pursuant to subsection (b) of Section 9 of
Article X of the Oklahoma Constitution, and
(3) Motor Vehicle Collections motor vehicle
collections, and
(4) Gross Production Tax gross production tax, and
(5) State Apportionment state apportionment, and
(6) R.E.A. Tax tax.
The items listed in divisions (3), (4), (5), and (6)
of this subparagraph shall consist of the amounts
actually collected from such sources during the
preceding fiscal year calculated on a per capita basis
on the unit provided for by law for the distribution
of each such revenue.
2. The Transportation Supplement shall be equal to the average
daily haul times the per capita allowance times the appropriate
transportation factor.
a. The average daily haul shall be the number of children
in a district who are legally transported and who live
one and one-half (1 1/2) miles or more from school.
b. The per capita allowance shall be determined using the
following chart:
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PER CAPITA PER CAPITA
DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
.3000 - .3083 $167.00 .9334 - .9599 $99.00
.3084 - .3249 $165.00 .9600 - .9866 $97.00
.3250 - .3416 $163.00 .9867 - 1.1071 $95.00
.3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
.3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
.3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
.3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
.4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
.4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
.4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
.4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
.4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
.4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
.6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
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.6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
.7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
.7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
.7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
.8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
.8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
.8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
.8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
.9067 - .9333 $101.00 9.6668 or more $33.00
c. The formula transportation factor shall be 1.39.
3. Salary Incentive Aid shall be determined as follows :
a. Multiply the Incentive Aid guarante e by the district’s
higher weighted average daily membership based on the
first nine (9) weeks of the current school year or the
preceding school year of a school district, as
determined by the provisions of subsecti on A of
Section 18-201.1 of this title a nd paragraphs 1, 2, 3 ,
and 4 of subsection B of Section 18 -201.1 of this
title.
b. Divide the district’s adjusted assessed valuation of
the current school year minus the previous year ’s
protested ad valorem tax reven ues held as prescribed
in Section 2884 of Title 68 of the Oklahoma Statutes,
by one thousand (1,000) and subtract the quotient from
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the product of subparagraph a of this paragraph . The
remainder shall not be less than zero ( 0).
c. Multiply the number of m ills levied for general fund
purposes above the fifteen (15) mills required to
support Foundation Aid pursuant to division (1) of
subparagraph b of paragraph 1 of this subsection, not
including the county four -mill levy, by the remainder
of subparagraph b of this paragraph. The product
shall be the Salary Incentive Aid of the district.
E. By June 30, 1998, the State Department of Education shall
develop and the Department and all school districts shall have
implemented a student identification system whic h is consistent with
the provisions of subsections C and D of Section 3111 of Title 74 of
the Oklahoma Statutes . The student identification system shall be
used specifically for the purpose of reporting enrollment data by
school sites and by school distri cts, the administration of the
Oklahoma School Testing Program Act, the collection of appropriate
and necessary data pursuant to the Oklahoma Educational Indicators
Program, determining student enrollment, establishing a stud ent
mobility rate, allocation o f the State Aid Formula, and midyear
adjustments in funding for student growth . This enrollment data
shall be submitted to the State Department of Education in
accordance with rules promulgated by the State Board of Educatio n.
Funding for the development , implementation, personnel training, and
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maintenance of the student identification system shall be set out in
a separate line item in the allocation section of the appropriation
bill for the State Board of Education for each year.
F. 1. In the event that ad valorem taxes of a school district
are determined to be uncollectible because of bankruptcy, clerical
error, or a successful tax protest, and the amount of such taxes
deemed uncollectible exceeds Fifty Thousand Dollars ( $50,000.00) or
an amount greater than twenty-five percent (25%) of ad valorem taxes
per tax year, or the valuation of a district is lowered by order of
the State Board of Equalization, the school district ’s State Aid,
for the school year that such ad valor em taxes are calculated in the
State Aid Formula, shall be determined by subtracting the net
assessed valuation of the property upon which taxes were deemed
uncollectible from the assessed valuation of the school district and
the state. Upon request of the local board of education, it shall
be the duty of the county assessor to certify to the Director of
Finance of the State Department of Education the net assessed
valuation of the property upon which taxes were determined
uncollectible.
2. In the event that the amount of funds a schoo l district
receives for reimbursement from the Ad Valorem Reimbursement Fund is
less than the amount of funds claimed for reimbursement by the
school district due to insufficiency of funds as provided in Section
193 of Title 62 of the Oklahoma Statutes, th en the school district’s
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assessed valuation for the school year that such ad valorem
reimbursement is calculated in the State Aid Formula shall be
adjusted accordingly.
G. 1. Notwithstanding the provisions of Section 18 -112.2 of
this title, a school dist rict shall have its State Aid reduced by an
amount equal to the amount of carryover in the general fund of the
district as of June 30 of the preceding fiscal year, that is in
excess of the following standards for two (2) cons ecutive years:
Total Amount of Amount of
General Fund Collections, General Fund
Excluding Previous Year Balance
Cash Surplus as of June 30 Allowable
Less than $1,000,000 48%
$1,000,000 - $2,999,999 42%
$3,000,000 - $3,999,999 36%
$4,000,000 - $4,999,999 30%
$5,000,000 - $5,999,999 24%
$6,000,000 - $7,999,999 22%
$8,000,000 - $9,999,999 19%
$10,000,000 or more 17%
2. By February 1 the State Department of Education shall send
by certified mail, with return receipt requested, to each School
District Superintendent, Audit or and Regional Accreditation Officer
a notice of and calculation sheet reflecting the general fund
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balance penalty to be assessed against that school district .
Calculation of the general fund balance penalty shall not include
federal revenue. Within thirty (30) days of receipt of this written
notice the school district shall submit to the Department a written
reply either accepting or protesting the penalty to be assessed
against the district . If protesting, the school distr ict shall
submit with its reply the reasons for rejecting the calculations and
documentation supporting those reasons . The Department shall review
all school district penalty protest documentation and notify each
district by March 15 of its finding and th e final penalty to be
assessed to each district. General fund balance penalties shall be
assessed to all school districts by April 1.
3. Any school district which receives proceeds from a tax
settlement or a Federal Emergency Management Agency settlement
during the last two (2) mon ths of the preceding fiscal year shall be
exempt from the penalties assessed in this subsection, if the
penalty would occur solely as a result of receiving funds from the
tax settlement.
4. Any school district which receives an increase in State Aid
because of a change in Foundation and/or Salary Incentive Aid
factors during the last two (2) months of the preceding fiscal year
shall be exempt from the penalties assessed in this subsection, if
the penalty would occur solely as a result of receiving funds f rom
the increase in State Aid.
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5. If a school district does not receive Foundation and/or
Salary Incentive Aid during the preceding fiscal year, the State
Board of Education may waive the penalty assessed in this subsection
if the penalty would result in a loss of more than forty percent
(40%) of the remaining State Aid to be allocated to the school
district between April 1 and the remainder of the school year and if
the Board determines the penalty will cause the school district not
to meet remaining fin ancial obligations.
6. Any school district which receives gross production revenue
apportionment during the 2002 -2003 school year or in any subsequent
school year that is greater than the gross production revenue
apportionment of the preceding school year shall be exempt from the
penalty assessed in this subsection, if the penalty would occur
solely as a result of the gross production revenue apportionment, as
determined by the State Board of Education.
7. Beginning July 1, 2003, school districts that participate in
consolidation or annexation pursuant to the provisions of the
Oklahoma School Voluntary Consolidation and Annexation Act shall be
exempt from the penalty assessed in this subsection for the school
year in which the con solidation or annexation occurs and for the
next three (3) fiscal years.
8. Any school district which receives proceeds from a sales tax
levied by a municipality pursuant to Section 22 -159 of Title 11 of
the Oklahoma Statutes or proceeds from a sales tax levied by a
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county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
during the 2003-2004 school year or the 2004 -2005 school year shall
be exempt from the penalties assessed in this subsection, if the
penalty would occur solely as a result of receiving funds from the
sales tax levy.
9. Any school district which has an amount of carryover in the
general fund of the district in excess of the limits established in
paragraph 1 of this subsection during the fiscal years beginning
July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
not be assessed a general fund balance penalty as provided for in
this subsection.
10. For purposes of calculating the general fund balance
penalty, the terms “carryover” and “general fund balance ” shall not
include federal revenue.
H. In order to provide startup funds for the implementation of
early childhood programs, State Aid may be advanced to school
districts that initially start early childhood instruction at a
school site. School districts that desi re such advanced funding
shall make application to the State Department of Education no later
than September 15 of each year and advanced funding shall be awarded
to the approved districts no later than October 30 . The advanced
funding shall not exceed th e per pupil amount of State Aid as
calculated in subsection D of this section per anticipated Head
Start eligible student . The total amount of advanced funding shall
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be proportionately reduced from the monthly payments of the
district’s State Aid payments during the last six (6) months of the
same fiscal year.
I. H. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the monthly
apportionment of the following information:
a. the assessed valuation of property,
b. motor vehicle collections,
c. R.E.A. tax collected, and
d. gross productions tax collected.
2. Beginning July 1, 1997, the State Auditor and Inspector ’s
Office, notwithstanding any provision of law to the contrary, shall
report monthly to the State Department of Education the monthly
apportionment of the proceeds of the county levy.
3. Beginning July 1, 1996, the Commissioners of the Land
Office, notwithstanding any provision of la w to the contrary, shall
report monthly to the State Department of Education the monthly
apportionment of state apportionment.
4. Beginning July 1, 1997, the county treasurers ’ offices,
notwithstanding any provision of law to the contrary, shall report
monthly to the State Department of Education the ad valorem tax
protest amounts for each county.
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5. The information reported by the Tax Commission, the State
Auditor and Inspector ’s Office, the county treasurers ’ offices, and
the Commissioners of the Land O ffice, pursuant to this subsection
shall be reported by school district on forms developed by the State
Department of Education.
SECTION 3. This act shall become effective July 1, 2022.
SECTION 4. It being immediately nece ssary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof thi s act shall take effect and
be in full force from and after its passage and approval.
58-2-2395 EB 12/2/2021 11:07:20 AM