Oklahoma 2024 Regular Session

Oklahoma Senate Bill SB1564 Compare Versions

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4		-	An Act
5		-	ENROLLED SENATE
	29	+	HOUSE OF REPRESENTATIVES - FLOOR VERSION
	30	+
	31	+	STATE OF OKLAHOMA
	32	+
	33	+	2nd Session of the 59th Legislature (2024)
	34	+
	35	+	ENGROSSED SENATE
6	36		BILL NO. 1564 By: Dugger of the Senate
7	37
8	38		and
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10		-	Burns and Cantrell of the
11		-	House
	40	+	Burns of the House
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16	45		An Act relating to revenue; amending 68 O.S. 2021,
17	46		Section 3003, which relates to income of political
18	47		subdivisions; allowing political subdivisions to use
19	48		state and tribal funds in certain processes; updating
20	49		statutory language; and providing an effective date .
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26		-	SUBJECT: Income of political subdivisions
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28	55		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHO MA:
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30	56		SECTION 1. AMENDATORY 68 O.S. 2021, Section 3003, is
31	57		amended to read as follo ws:
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33	58		Section 3003. A. It shall be unlawful for the governing board
34	59		of any county, city, town, school district, or other governmental
35	60		subdivision of this state, in preparation of its budget for any
36	61		fiscal year, to estimate as probable income from sources o ther than
37	62		ad valorem tax of such governmental subdivision of the state and
38	63		other than any excis e or other tax assessed by legislative enactment
39	64		and distributed in lieu of ad valorem taxes, any revenue from
40	65		nonrecurrent sources, regardless of such collectio ns in the
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41	93		immediately preceding fiscal year, to be derived from or the result
42	94		of sales, forfeitures, penalties, gifts, federal aid allotments of
43	95		every kind, windfalls, seizures, sheriff ’s sales, court actions
44	96		whether civil or criminal, injunctions or prote sts won or released
45	97		by dismissal, or from any other such source not normally recurrent
46	98		year after year and so made recurrent by legislative enactment.
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48		-	ENR. S. B. NO. 1564 Page 2
49	99		Provided, that upon a finding by the governing board of any county,
50	100		city, town, school district, or othe r governmental subdivision of
51	101		this state, that a source of income, although nonrecurrent, will
52	102		actually be available for the next ensuing fiscal year, the board
53	103		may include such income in its estimate of probable income.
54	104		Provided, that shared revenues of the federal government, if
55	105		ascertainable, shall be allowed to be included in the estimates. It
56	106		shall also be unlawful for any excise board to approve or require
57	107		the same, or for any supervisory state board, commission, or
58	108		officer, or for any agent or empl oyee of either thereof to
59	109		countenance, approve, or require the same or to diminish in any
60	110		degree the distribution or allotment of state revenues or
61	111		appropriations by reason of such collections in a prior year or
62	112		prospect of such collections in the ensuing year; nor shall any
63	113		revenue received by a school district from gross production taxes
64	114		during the immediately preceding fiscal year, which was payable t o
65	115		such district in another year or years, be considered as minimum
66	116		program income of such district for st ate aid purposes. The
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67	144		provisions of Section 21 of Title 21 of the Oklahoma Statutes shall
68	145		be applicable where the foregoing prohibitions are disregard ed.
69	146		Revenue received by a school district during the immediately
70	147		preceding year, which was earned by, or which was payable to, such
71	148		school district in another year or years, shall not be considered a s
72	149		minimum program income of such district for state aid purposes.
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74	150		B. All funds received by counties, cities, towns , or other
75	151		subdivisions of government in the State of Oklahoma this state,
76	152		hereinafter referred to as the recipient government, from the
77	153		federal government pursuant to the distribution of funds aut horized
78	154		by the state shall be deposited in the treasury of the recipient
79	155		government in a fund which shall be recorded and accounted for
80	156		separately and apart from all other funds. Principal and intere st
81	157		received from investments of the federal monies, proc eeds from the
82	158		sale of assets purchased from the federal monies, and other
83	159		miscellaneous income derived fr om the direct operation of the
84	160		federal monies may be deposited in the fund from which the federal
85	161		monies were deposited if required by the federal gove rnment or by
86	162		the governing board of the recipient government.
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88	163		The unappropriated cash balance on hand may be appropriated as
89	164		needed upon the request of the governing board of the recipient
90	165		government and approval by the county excise board ,; provided, if
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92		-	ENR. S. B. NO. 1564 Page 3
93	166		the governing board of the recipient government determines the need
94	167		to do so, it may estimate the amount r emaining to be collected from
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95	195		its entitlement from federal funds during the remainder of its
96	196		fiscal year and include such estimate in its request for
97	197		appropriations. The estimate shall not exceed the amount of the
98	198		entitlement which is to be received durin g the remainder of the
99	199		recipient government ’s fiscal year or, if the amount of the
100	200		entitlement has not been certified, ninety percent (90%) of such
101	201		funds received during a corresponding period of the previous fiscal
102	202		year; provided, that if the entitlement is less than that estimated
103	203		or if the entitlement to be collected during the recipient
104	204		government’s fiscal year, in addition to the unappropriated cash
105	205		balance, is reduced below the amount appropriated for the fiscal
106	206		year, the governing board of the recipi ent government shall request
107	207		the county excise board for an adequate reduction of appropriation s
108	208		in the fund.
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110	209		All disbursements made from the fund in w hich federal monies are
111	210		deposited shall be made in the same manner as those made from the
112	211		general fund of the recipient government; provided , that, no
113	212		warrants shall be drawn on the fund unless sufficient monies are
114	213		available to pay the warrants.
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116	214		All forms and procedures necessary for the effective operation
117	215		of this act shall be prescribed by the office of th e State Auditor
118	216		and Inspector.
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120	217		C. All monies distributed by the federal, state, or tribal
121	218		government governments and received by any state agency, boa rd, or
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122	246		commission to administer and distribute to counties, cities, towns,
123	247		or other subdivisions of the g overnment in the State of Oklahoma
124	248		this state, hereinafter referred to as the recipient government,
125	249		that do not follow procedures in subsection B of th is section may
126	250		utilize the letter of commitment appropriation process as specified
127	251		in this subsection. T he recipient government shall receive approval
128	252		for the program as required by the agency, board , or commission
129	253		administering the program and by the fed eral government, if
130	254		required. Once approved, the state agency, board , or commission may
131	255		authorize a letter of commitment of federal , state, or tribal monies
132	256		available to the recipient government. The Excise Board excise
133	257		board may approve an appropriation in the amount of the letter of
134	258		commitment. Each recipient government may establish a separate
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136		-	ENR. S. B. NO. 1564 Page 4
137	259		appropriation within a special revenue fund designated for federal ,
138	260		state, or tribal monies. The recipient government may encumber
139	261		funds in an amount not to ex ceed the sum of the total letter of
140	262		commitment, which is a binding commitment of funding which the
141	263		recipient government will receive for the project or projects
142	264		eligible for such federal funding. The encumbrance of funds
143	265		authorized by this section shall b e made in accordance with
144	266		procedures prescribed by the State Auditor and Inspector and shall
145	267		be administered in accordance with rules and regulations concerning
146	268		such distribution adopted by the federa l government and the state
147	269		agency, board, or commission. Any expenditure incurred by the
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148	297		recipient government using the letter of commitment appropriation
149	298		process and disallowed by the federal , state, or tribal government
150	299		or state agency, board, or commission administering the funds shall
151	300		be paid by the recipi ent government.
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153	301		SECTION 2. This act shall become effective November 1, 2024.
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156		-	ENR. S. B. NO. 1564 Page 5
157		-	Passed the Senate the 4th day of March, 2024.
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161		-	Presiding Officer of the Senate
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164		-	Passed the House of Representatives the 18th day of April, 2024.
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168		-	Presiding Officer of the House
169		-	of Representatives
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171		-	OFFICE OF THE GOVERNOR
172		-	Received by the Office of the Governor this _______ _____________
173		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
174		-	By: _________________________________
175		-	Approved by the Governor of the State of Oklahoma this _ ________
176		-	day of _________________ __, 20_______, at _______ o'clock _______ M.
177		-
178		-	_________________________________
179		-	Governor of the State of Oklahoma
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181		-
182		-	OFFICE OF THE SECRETARY OF STATE
183		-	Received by the Office of the Secretary of State this _______ ___
184		-	day of __________________, 20 _______, at _______ o'clock _______ M.
185		-	By: _________________________________
	303	+	COMMITTEE REPORT BY: COMMITTEE ON COUNTY AND MUNICIPAL GOVERNMENT,
	304	+	dated 04/01/2024 - DO PASS.