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53	53	STATE OF OKLAHOMA
54	54
55	55	2nd Session of the 58th Legislature (2022)
56	56
57	57	SENATE BILL 1211 By: Standridge
58	58
59	59
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62	62
63	63	AS INTRODUCED
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65	65	An Act relating to school districts; amending 70 O.S.
66	66	2021, Section 5-155, which relates to the contents of
67	67	school district budgets; requiring school budget
68	68	summaries to include an estimate of certain
69	69	membership fees or dues; prohibiting a school
70	70	district board of education from i ncluding certain
71	71	expenditure in its adopted budget if it receives
72	72	substantial opposition; providing definition;
73	73	prohibiting certain funds from being used to pay
74	74	certain fees or dues if it receives certain
75	75	opposition; requiring a school district to post on
76	76	its website certain information related to certain
77	77	organization or association of which it is a member;
78	78	providing penalties for violations; directing the
79	79	State Department of Education to annually publish
80	80	online and submit certain list by certain date;
81	81	providing for promulgation of rules; providing for
82	82	codification; providing an effective date; and
83	83	declaring an emergency.
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89	89	BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
90	90	SECTION 1. AMENDATORY 70 O.S. 2021, Section 5 -155, is
91	91	amended to read as follows:
92	92	Section 5-155. A. The school district budget shall represent a
93	93	complete plan for the school district and shall present information
94	94	necessary and proper t o disclose the financial position and
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146	146	condition of the school district and the rev enues and expenditures
147	147	thereof, both past and anticipated.
148	148	B. A school district budget s hall contain a budget summary. It
149	149	shall also be accompanied by a budget message whic h shall explain
150	150	the budget and describe its important features. It shall contain at
151	151	least the following in tabular form for each fund:
152	152	1. Actual revenues and expenditure s for the immediate prior
153	153	fiscal year;
154	154	2. Revenues and expenditures for the current fiscal year as
155	155	shown by the budget for the current year as adopted or amended; and
156	156	3. Estimates of revenues and expendit ures for the budget year;
157	157	and
158	158	4. Estimates of fee s or membership dues to be paid to a private
159	159	organization or association that is owned, operated, or affiliated
160	160	with a national entity .
161	161	C. 1. The school district gov erning body shall hold a public
162	162	hearing on the proposed budget within forty -five (45) days preceding
163	163	the beginning of the budget year. Notice of the date, time , and
164	164	place of the hearing, together with the proposed budget summary,
165	165	shall be published in a n ewspaper of general circulation in the
166	166	school district not less than five (5) day s before the date of the
167	167	hearing. The clerk of the board shall make available a sufficient
168	168	number of copies of the proposed budget as the governing body shall
169	169	determine and shall have them available for review or for
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221	221	distribution at the office of the chie f financial officer. At the
222	222	public hearing on the budget any person may present to the governing
223	223	body comments, recommendations , or information on any part of the
224	224	proposed budget.
225	225	2. A school district governing b ody that receives substantial
226	226	opposition to inclusion of proposed expenditures related to
227	227	paragraph 4 of subsection B of this section shall not include such
228	228	expenditures in its adopted budget. For purposes of this se ction,
229	229	“substantial opposition ” means comments, recommendations, or
230	230	information presented at the public hearing required by this
231	231	subsection in opposition to the proposed expenditure that represents
232	232	at least ten percent (10%) of the electors in a board district
233	233	within the school district.
234	234	D. The adopted budget shall b e in effect no later than the
235	235	first day of the fiscal year to which it applies. The budget as
236	236	adopted and filed with the State Auditor and Inspector shall
237	237	constitute an appropriation for each fund, and the appropria tion
238	238	thus made shall not be used for any other purpose except as p rovided
239	239	by law.
240	240	E. Each school district shall amend the original budget after
241	241	June 30 of each year after the June financial activity has been
242	242	recorded, the annual Foundation and Salary Ince ntive Aid allocation
243	243	has been released, and the property tax valua tions have been
244	244	certified for all affected counties within the school district. The
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296	296	amended budget shall include all of the following information which
297	297	is applicable:
298	298	1. Valuation of the s chool district by county and
299	299	classification, excluding homestead e xemptions;
300	300	2. Bonded debt and judgments outstanding , including interest
301	301	rates by maturity;
302	302	3. Matured debt and judgments;
303	303	4. Sinking fund balance , including cash and investments;
304	304	5. Sinking fund levy calculations, including surplus/deficit,
305	305	principal accrual, annual interes t, judgment installment and
306	306	interest, total net levy , and delinquency;
307	307	6. Levies in millage for general fund, building fund , and
308	308	sinking fund;
309	309	7. Millage adjustment f actor, if applicable;
310	310	8. Previous year sinking fund collections , including total
311	311	proceeds as certified, additions , or deductions, reserve for
312	312	delinquent tax, reserve for protest pending, tax apportioned, net
313	313	balance in process of collection, and excess co llections; and
314	314	9. Surplus analysis, including itemized sources of excess and
315	315	deductions.
316	316	F. At the time required by law, the county excise board shall
317	317	levy the taxes necessary for the school district general fund,
318	318	building fund, and sinking fund for the budget year pursuant to
319	319	Sections 397 and 399 of Title 62 of the Ok lahoma Statutes, and for
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371	371	the school district general and building funds for the budget year
372	372	pursuant to Section 9 of Article X of the Oklahoma Constitution.
373	373	SECTION 2. NEW LAW A new section of law to be cod ified
374	374	in the Oklahoma Stat utes as Section 5-300 of Title 70, unless there
375	375	is created a duplication in num bering, reads as follows :
376	376	A. No school district shall use state -appropriated funds to pay
377	377	any fees or membership dues to a private organization or ass ociation
378	378	that is owned, operated, or affiliated with a national entity if
379	379	such proposed expenditure receives substanti al opposition, as
380	380	provided for in Section 5 -155 of Title 70 of the Oklahoma Statutes.
381	381	B. By January 1 of each year, every school district shall
382	382	publish on its website information about any private organization or
383	383	association of which the school district is a member. The
384	384	information shall include a description of the organization or
385	385	association and financial reports published by the organiz ation or
386	386	association.
387	387	C. 1. Any school district found to have violated the
388	388	provisions of subsection A of this section shall have its State Aid
389	389	allocation reduced by ten percent (10%) for the first violation.
390	390	2. A ten percent (10%) reduction in State Aid shall occur each
391	391	school year the school district is in violation of subsection A of
392	392	this section.
393	393	D. By January 1 of each year, the State Department of Education
394	394	shall publish on its website and submit to the Pres ident Pro Tempore
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446	446	of the Senate and the Speaker of the House of Representatives a list
447	447	of school districts found to have violated the provisions of
448	448	subsection A of this section .
449	449	E. The State Board of Education may promulgate rules to
450	450	implement the provisi ons of this act.
451	451	SECTION 3. This act shall become effective July 1, 2022.
452	452	SECTION 4. It being immediately necessary for the preservation
453	453	of the public peace, health or safety, an emergency is hereby
454	454	declared to exist, by r eason whereof this act shall take effect and
455	455	be in full force from and after its passage and approval.
456	456
457	457	58-2-2589 EB 1/7/2022 8:39:40 AM

Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB1211 Compare Versions