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STATE OF OKLAHOMA
2nd Session of the 58th Legislature (2022)
SENATE BILL 1211 By: Standridge
AS INTRODUCED
An Act relating to school districts; amending 70 O.S.
2021, Section 5-155, which relates to the contents of
school district budgets; requiring school budget
summaries to include an estimate of certain
membership fees or dues; prohibiting a school
district board of education from i ncluding certain
expenditure in its adopted budget if it receives
substantial opposition; providing definition;
prohibiting certain funds from being used to pay
certain fees or dues if it receives certain
opposition; requiring a school district to post on
its website certain information related to certain
organization or association of which it is a member;
providing penalties for violations; directing the
State Department of Education to annually publish
online and submit certain list by certain date;
providing for promulgation of rules; providing for
codification; providing an effective date; and
declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 5 -155, is
amended to read as follows:
Section 5-155. A. The school district budget shall represent a
complete plan for the school district and shall present information
necessary and proper t o disclose the financial position and
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condition of the school district and the rev enues and expenditures
thereof, both past and anticipated.
B. A school district budget s hall contain a budget summary. It
shall also be accompanied by a budget message whic h shall explain
the budget and describe its important features. It shall contain at
least the following in tabular form for each fund:
1. Actual revenues and expenditure s for the immediate prior
fiscal year;
2. Revenues and expenditures for the current fiscal year as
shown by the budget for the current year as adopted or amended; and
3. Estimates of revenues and expendit ures for the budget year;
and
4. Estimates of fee s or membership dues to be paid to a private
organization or association that is owned, operated, or affiliated
with a national entity .
C. 1. The school district gov erning body shall hold a public
hearing on the proposed budget within forty -five (45) days preceding
the beginning of the budget year. Notice of the date, time , and
place of the hearing, together with the proposed budget summary,
shall be published in a n ewspaper of general circulation in the
school district not less than five (5) day s before the date of the
hearing. The clerk of the board shall make available a sufficient
number of copies of the proposed budget as the governing body shall
determine and shall have them available for review or for
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distribution at the office of the chie f financial officer. At the
public hearing on the budget any person may present to the governing
body comments, recommendations , or information on any part of the
proposed budget.
2. A school district governing b ody that receives substantial
opposition to inclusion of proposed expenditures related to
paragraph 4 of subsection B of this section shall not include such
expenditures in its adopted budget. For purposes of this se ction,
“substantial opposition ” means comments, recommendations, or
information presented at the public hearing required by this
subsection in opposition to the proposed expenditure that represents
at least ten percent (10%) of the electors in a board district
within the school district.
D. The adopted budget shall b e in effect no later than the
first day of the fiscal year to which it applies. The budget as
adopted and filed with the State Auditor and Inspector shall
constitute an appropriation for each fund, and the appropria tion
thus made shall not be used for any other purpose except as p rovided
by law.
E. Each school district shall amend the original budget after
June 30 of each year after the June financial activity has been
recorded, the annual Foundation and Salary Ince ntive Aid allocation
has been released, and the property tax valua tions have been
certified for all affected counties within the school district. The
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amended budget shall include all of the following information which
is applicable:
1. Valuation of the s chool district by county and
classification, excluding homestead e xemptions;
2. Bonded debt and judgments outstanding , including interest
rates by maturity;
3. Matured debt and judgments;
4. Sinking fund balance , including cash and investments;
5. Sinking fund levy calculations, including surplus/deficit,
principal accrual, annual interes t, judgment installment and
interest, total net levy , and delinquency;
6. Levies in millage for general fund, building fund , and
sinking fund;
7. Millage adjustment f actor, if applicable;
8. Previous year sinking fund collections , including total
proceeds as certified, additions , or deductions, reserve for
delinquent tax, reserve for protest pending, tax apportioned, net
balance in process of collection, and excess co llections; and
9. Surplus analysis, including itemized sources of excess and
deductions.
F. At the time required by law, the county excise board shall
levy the taxes necessary for the school district general fund,
building fund, and sinking fund for the budget year pursuant to
Sections 397 and 399 of Title 62 of the Ok lahoma Statutes, and for
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the school district general and building funds for the budget year
pursuant to Section 9 of Article X of the Oklahoma Constitution.
SECTION 2. NEW LAW A new section of law to be cod ified
in the Oklahoma Stat utes as Section 5-300 of Title 70, unless there
is created a duplication in num bering, reads as follows :
A. No school district shall use state -appropriated funds to pay
any fees or membership dues to a private organization or ass ociation
that is owned, operated, or affiliated with a national entity if
such proposed expenditure receives substanti al opposition, as
provided for in Section 5 -155 of Title 70 of the Oklahoma Statutes.
B. By January 1 of each year, every school district shall
publish on its website information about any private organization or
association of which the school district is a member. The
information shall include a description of the organization or
association and financial reports published by the organiz ation or
association.
C. 1. Any school district found to have violated the
provisions of subsection A of this section shall have its State Aid
allocation reduced by ten percent (10%) for the first violation.
2. A ten percent (10%) reduction in State Aid shall occur each
school year the school district is in violation of subsection A of
this section.
D. By January 1 of each year, the State Department of Education
shall publish on its website and submit to the Pres ident Pro Tempore
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of the Senate and the Speaker of the House of Representatives a list
of school districts found to have violated the provisions of
subsection A of this section .
E. The State Board of Education may promulgate rules to
implement the provisi ons of this act.
SECTION 3. This act shall become effective July 1, 2022.
SECTION 4. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by r eason whereof this act shall take effect and
be in full force from and after its passage and approval.
58-2-2589 EB 1/7/2022 8:39:40 AM