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1 STATE OF OKLAHOMA
1
2 1st Session of the 60th Legislature (2025)
2
3 SENATE BILL 141 By: Seifried
3
4
4
5
5
6
6
7 AS INTRODUCED
7
8 An Act relating to schools; amending 70 O.S. 2021,
8 Section 3-160, which relates to implementation of a
9 state student record system; modifying name of
9 system; directing the State Board of Education to
10 issue a request for proposals for the selection of a
10 statewide student information system by certain date;
11 adding certain system compliance elements; directing
11 certain systems to be used by school districts until
12 certain date; authorizing the State Department of
12 Education to define certain requirements until
13 certain date; directing the Board to procure certain
13 system by certain date; specifying use of system;
14 directing the Department to implement certain system
14 by certain date; directing the Department to provide
15 certain assistance and training; amending 70 O.S.
15 2021, Section 18-116, which relates to forfeiture or
16 withholding of State Aid; updating statutory
16 language; making language gender neutral; directing
17 certain forfeiture of State Aid for certain
17 noncompliance until certain date; requiring school
18 districts to use certain student information system
18 beginning on certain date; amending 70 O.S. 2021,
19 Section 18-200.1, as amended by Section 1, Chapter
19 280, O.S.L. 2023 (70 O.S. Supp. 2024, Section 18-
20 200.1), which relates to the State Aid Formula;
20 modifying calculation of certain per pupil revenue;
21 removing language providing certain calculation of
21 Foundation Program; directing the Department to
22 implement certain student information system by
22 certain date; updating statutory references; updating
23 statutory language; providing an effective date; and
23 declaring an emergency.
24
24
Req. No. 11 Page 1
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1
2
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3
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4 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
4
5 SECTION 1. AMENDATORY 70 O.S. 2021, Section 3-160, is
5
6 amended to read as follows:
6
7 Section 3-160. A. In developing and implementing a state
7
8 student record information system, as required in Subsection
8
9 subsection E of Section 18-200.1 of this title, and as needed to
9
10 comply with the tracking and reporting requirements of the
10
11 Elementary and Secondary Education Act of 1965 (ESEA), P.L. No. 114-
11
12 95, as reauthorized by the Every Student Succeeds Act (ESSA) of
12
13 2015, the State Department of Education State Board of Education by
13
14 November 1, 2025, shall construct the issue a request for proposals
14
15 for the selection of a statewide student information system to. The
15
16 system shall contain the following elements and comply with the
16
17 following standards and compliance capabilities:
17
18 1. Extensible Markup Language (XML), which defines common data
18
19 formats used during communication between disparate systems;
19
20 2. Web services protocol developed by the World Wide Web
20
21 Consortium, which enables systems that are physically separated but
21
22 connected to the Internet to be combined to permit complex
22
23 operations;
23
24
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Req. No. 11 Page 2
1 3. Schools Interoperability Framework (SIF) version 1.5 4.3
1
2 specifications, or any updated versions of the specifications, which
2
3 enable school district software management systems to communicate
3
4 with each other. The student record information system shall
4
5 include, but not be limited to, the specifications for course
5
6 identifiers, state standard formatting, content formatting, and
6
7 assessment formatting specification;
7
8 4. United States Department of Education EDFacts data exchange
8
9 guidelines with data elements capable of providing reporting on
9
10 federal educational programs; and
10
11 5. Defined state data codes to ensure consistent reporting from
11
12 school districts including, but not limited to, data codes for
12
13 course identifiers, entries, gains, and losses. Current data codes
13
14 for teacher certification and the Oklahoma Cost Accounting System
14
15 shall be extended to match other defined data codes; and
15
16 6. The Student Data Accessibility, Transparency and
16
17 Accountability Act of 2013 created pursuant to Section 3-168 of this
17
18 title.
18
19 B. Any Until July 1, 2027, any student information system and
19
20 any instructional management system used by school districts in the
20
21 this state shall comply with the Extensible Markup Language (XML)
21
22 standards and the Schools Interoperability Framework (SIF) version
22
23 1.5 4.3 specifications, or any updated versions of the
23
24 specifications.
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Req. No. 11 Page 3
1 C. The Until July 1, 2027, the State Department of Education
1
2 shall have the authority to define requirements for the submission
2
3 of data elements in compliance with the Schools Interoperability
3
4 Framework (SIF) version 1.5 4.3, or any updated versions of the
4
5 specifications, for the student information systems and
5
6 instructional management systems used by school districts statewide
6
7 in compliance with state and federal statutes.
7
8 D. 1. By March 1, 2026, the State Board of Education shall
8
9 procure a statewide student information system which all school
9
10 districts in this state shall use for school district operations and
10
11 the reporting of enrollment data by school sites and school
11
12 districts, the administration of the Oklahoma School Testing Program
12
13 Act, the collection of appropriate and necessary data pursuant to
13
14 the Oklahoma Educational Indicators Program, establishing a student
14
15 mobility rate, allocation of the State Aid Formula, and midyear
15
16 adjustments in funding for student growth.
16
17 2. By July 1, 2027, the State Department of Education shall
17
18 implement the procured statewide student information system. Prior
18
19 to full implementation, the Department shall provide project
19
20 management, data conversion assistance, and training to appropriate
20
21 school district personnel in the use of the statewide student
21
22 information system.
22
23 SECTION 2. AMENDATORY 70 O.S. 2021, Section 18-116, is
23
24 amended to read as follows:
24
Req. No. 11 Page 4
1 Section 18-116. A. Any school district which willfully
1
2 operates school buses contrary to the rules and regulations
2
3 prescribed by the State Board of Education shall forfeit its State
3
4 Aid for the time of noncompliance. All State Aid funds shall be
4
5 withheld from any school district that does not comply with the
5
6 standards of the State Board of Education for accrediting.
6
7 B. Any school district that willfully pays a teacher less than
7
8 the minimum salary required by law including the five percent (5%)
8
9 increments for special education or alternative education shall
9
10 forfeit a portion of its State Aid equal to the amount that the
10
11 teacher was underpaid. The amount to be forfeited shall be deducted
11
12 from the State Aid payment following confirmation of the
12
13 underpayment by the State Department of Education.
13
14 C. 1. No more than fifty percent (50%) of the funds
14
15 apportioned to school districts under the provisions of this article
15
16 section shall be paid by the state unless and until there has been
16
17 filed with the State Board of Education on forms prescribed by such
17
18 Board an itemized sworn account of the expenditures and revenues of
18
19 the school district during the next preceding fiscal year and a
19
20 teacher personnel report for the current year.
20
21 2. All State Aid paid to a district whose district budget, as
21
22 filed with the Office of the State Auditor and Inspector, shows that
22
23 the appropriations of the district, plus the State Aid and other
23
24 cash funds for which the district qualifies, will not enable it to
24
Req. No. 11 Page 5
1 maintain a full term of school as defined by this article section,
1
2 shall be credited against the State Aid of the district or districts
2
3 to which the first district shall be annexed, if annexation is
3
4 required. It is intended that the balance of any unexpended State
4
5 Aid or other revenue originally allocated to an annexed district
5
6 shall be paid to the receiving district.
6
7 D. School districts receiving State Aid shall not spend any of
7
8 these funds except by regularly issued warrants. The warrants shall
8
9 be issued against properly approved encumbrances in the manner
9
10 provided by law. All encumbrances shall be approved by the board of
10
11 education of the school district at a regular meeting or a special
11
12 meeting called for that purpose. All original copies of
12
13 encumbrances as represented by purchase orders, shall be filed in
13
14 either numerical or alphabetical order, with the original paid
14
15 invoice or invoices attached, accompanied by a signed and dated
15
16 receiving copy verifying receipt of goods or services. It shall be
16
17 unlawful to register or pay the warrant unless such warrant conforms
17
18 to the statutes regulating the allowance and issuance thereof. Said
18
19 The school district treasurer shall purchase, by treasurer's check,
19
20 all warrants issued.
20
21 E. All board of education members, employees, or other
21
22 officials of school districts required to make reports to the State
22
23 Board of Education or other agencies under the provisions of this
23
24 article section, and all persons lawfully charged with the duty of
24
Req. No. 11 Page 6
1 making records of original entry, such as teachers' registers,
1
2 transportation records, and financial records, which form the basis,
2
3 in whole or in part, of said the reports, shall exercise the highest
3
4 degree of diligence, accuracy, and good faith in making said the
4
5 records and reports reflect the truth. Teachers' registers shall be
5
6 marked daily in ink, by the teacher or principal in charge of rooms
6
7 or groups of pupils. Provided, the State Board of Education may
7
8 authorize alternate systems of accounting for pupils' attendance in
8
9 districts using data processing methods.
9
10 F. The State Board of Education shall revoke the certificate of
10
11 any teacher, principal, or superintendent who knowingly or willfully
11
12 violates any of the provisions of this article section.
12
13 G. Any official involved in the execution of this article
13
14 section who shall fail or refuse to carry out any of the provisions
14
15 thereof shall be liable on his or her official bond, if any, for the
15
16 monetary damages resulting from said the failure to act, and in
16
17 addition thereto shall be subject to removal from office for neglect
17
18 of duty under the provisions of law relating to the removal of
18
19 public officials.
19
20 H. Any person or firm who shall knowingly or willfully violate
20
21 any of the provisions of this article section shall be guilty of a
21
22 misdemeanor. Any public official or public employee violating any
22
23 of the provisions of this article section shall be subject to the
23
24 penalties for a misdemeanor and in addition thereto shall forfeit
24
Req. No. 11 Page 7
1 his or her position or office. Any officer or employee of the State
1
2 Board of Education who knowingly or willfully apportions or
2
3 disburses any monies appropriated by this article section contrary
3
4 to the provisions of this article section shall be subject to the
4
5 penalties for a misdemeanor and in addition shall forfeit his or her
5
6 office or position.
6
7 I. The State Board of Education shall prescribe the form of all
7
8 records, reports, and applications for State Aid necessary to for
8
9 the proper administration of this article section, and it shall be
9
10 the duty of all, school district superintendents, and boards of
10
11 education of school districts to make such reports fully and
11
12 completely at the time and in the manner prescribed by the State
12
13 Board of Education. The State Board of Education shall also have
13
14 authority and it shall be its duty to promulgate rules and
14
15 regulations, not inconsistent with the provisions hereof, relative
15
16 to the distribution of funds and for the administration of this
16
17 article section. Such regulations and rules shall apply alike to
17
18 all school districts.
18
19 J. Any Until July 1, 2027, any school district that is not in
19
20 compliance with the standards and requirements established by the
20
21 State Board of Education related to the state student record
21
22 information system as provided in Section 3-160 of this title shall
22
23 forfeit its State Aid for the time of noncompliance. Beginning July
23
24 1, 2027, each school district in this state shall use a statewide
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Req. No. 11 Page 8
1 student information system selected by the Board pursuant to Section
1
2 3-160 of this title.
2
3 SECTION 3. AMENDATORY 70 O.S. 2021, Section 18-200.1, as
3
4 amended by Section 1, Chapter 280, O.S.L. 2023 (70 O.S. Supp. 2024,
4
5 Section 18-200.1), is amended to read as follows:
5
6 Section 18-200.1. A. Beginning with the 2022-2023 school year,
6
7 and each school year thereafter, each school district shall have its
7
8 initial allocation of State Aid calculated based on the state
8
9 dedicated revenues actually collected during the preceding fiscal
9
10 year, the adjusted assessed valuation of the preceding year, and the
10
11 weighted average daily membership (ADM) for the school district of
11
12 the preceding school year. Each school district shall submit the
12
13 following data based on the first nine (9) weeks, to be used in the
13
14 calculation of the average daily membership of the school district:
14
15 1. Student enrollment by grade level;
15
16 2. Pupil category counts; and
16
17 3. Transportation supplement data.
17
18 On or before December 30, the State Department of Education
18
19 shall determine each school district's current year allocation
19
20 pursuant to subsection D of this section. The State Department of
20
21 Education shall complete an audit, using procedures established by
21
22 the Department, of the student enrollment by grade level data, pupil
22
23 category counts, and transportation supplement data to be used in
23
24 the State Aid Formula pursuant to subsection D of this section by
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Req. No. 11 Page 9
1 December 1 and by January 15 shall notify each school district of
1
2 the district's final State Aid allocation for the current school
2
3 year. The January payment of State Aid and each subsequent payment
3
4 for the remainder of the school year shall be based on the final
4
5 State Aid allocation as calculated in subsection D of this section.
5
6 Except for reductions made due to the assessment of penalties by the
6
7 State Department of Education according to law, the January payment
7
8 of State Aid and each subsequent payment for the remainder of the
8
9 school year shall not decrease by an amount more than the amount
9
10 that the current chargeable revenue increases for that district.
10
11 B. The State Department of Education shall retain not less than
11
12 one and one-half percent (1 1/2%) of the total funds appropriated
12
13 for financial support of schools, to be used to make midyear
13
14 adjustments in State Aid and which shall be reflected in the final
14
15 allocations. If the amount of appropriated funds, including the one
15
16 and one-half percent (1 1/2%) retained, remaining after January 1 of
16
17 each year is not sufficient to fully fund the final allocations, the
17
18 Department shall recalculate each school district's remaining
18
19 allocation pursuant to subsection D of this section using the
19
20 reduced amount of appropriated funds.
20
21 C. On and after July 1, 1997, the amount of State Aid each
21
22 district shall receive shall be the sum of the Foundation Aid, the
22
23 Salary Incentive Aid, and the Transportation Supplement, as adjusted
23
24 pursuant to the provisions of subsection G of this section and
24
Req. No. 11 Page 10
1 Section 18-112.2 of this title; provided, no district having per
1
2 pupil revenue in excess of three hundred percent (300%) of the
2
3 average per pupil revenue of all districts shall receive any State
3
4 Aid or Supplement in State Aid.
4
5 The July calculation of per pupil revenue shall be determined by
5
6 dividing the district's second preceding year's total weighted
6
7 average daily membership (ADM) into the district's second preceding
7
8 year's total revenues excluding federal revenue, insurance loss
8
9 payments, reimbursements, recovery of overpayments and refunds,
9
10 unused reserves, prior expenditures recovered, prior year surpluses,
10
11 and less the amount of any transfer fees paid in that year.
11
12 The December calculation of per pupil revenue shall be
12
13 determined by dividing the district's preceding year's total
13
14 weighted average daily membership (ADM) into the district's
14
15 preceding year's total revenues excluding federal revenue, insurance
15
16 loss payments, reimbursements, recovery of overpayments and refunds,
16
17 unused reserves, prior expenditures recovered, prior year surpluses,
17
18 and less the amount of any transfer fees paid in that year.
18
19 D. For the 1997-98 school year, and each school year
19
20 thereafter, Foundation Aid, the Transportation Supplement, and
20
21 Salary Incentive Aid shall be calculated as follows:
21
22 1. Foundation Aid shall be determined by subtracting the amount
22
23 of the Foundation Program Income from the cost of the Foundation
23
24 Program and adding to this difference the Transportation Supplement.
24
Req. No. 11 Page 11
1 a. The Foundation Program shall be a district's higher
1
2 weighted average daily membership based on the first
2
3 nine (9) weeks of the current school year or the
3
4 preceding school year of a school district, as
4
5 determined by the provisions of subsection A of
5
6 Section 18-201.1 of this title and paragraphs 1, 2, 3,
6
7 and 4 of subsection B of Section 18-201.1 of this
7
8 title, multiplied by the Base Foundation Support
8
9 Level. However, for the portion of weighted
9
10 membership derived from nonresident, transferred
10
11 pupils enrolled in online courses, the Foundation
11
12 Program shall be a district's weighted average daily
12
13 membership of the preceding school year or the first
13
14 nine (9) weeks of the current school year, whichever
14
15 is greater, as determined by the provisions of
15
16 subsection A of Section 18-201.1 of this title and
16
17 paragraphs 1, 2, 3, and 4 of subsection B of Section
17
18 18-201.1 of this title, multiplied by the Base
18
19 Foundation Support Level.
19
20 b. The Foundation Program Income shall be the sum of the
20
21 following:
21
22 (1) The the adjusted assessed valuation of the
22
23 current school year of the school district, minus
23
24 the previous year protested ad valorem tax
24
Req. No. 11 Page 12
1 revenues held as prescribed in Section 2884 of
1
2 Title 68 of the Oklahoma Statutes, multiplied by
2
3 the mills levied pursuant to subsection (c) of
3
4 Section 9 of Article X of the Oklahoma
4
5 Constitution, if applicable, as adjusted in
5
6 subsection (c) of Section 8A of Article X of the
6
7 Oklahoma Constitution. For purposes of this
7
8 subsection, the "adjusted assessed valuation of
8
9 the current school year" shall be the adjusted
9
10 assessed valuation on which tax revenues are
10
11 collected during the current school year, and
11
12 (2) Seventy-five seventy-five percent (75%) of the
12
13 amount received by the school district from the
13
14 proceeds of the county levy during the preceding
14
15 fiscal year, as levied pursuant to subsection (b)
15
16 of Section 9 of Article X of the Oklahoma
16
17 Constitution, and
17
18 (3) motor vehicle collections, and
18
19 (4) gross production tax, and
19
20 (5) state apportionment, and
20
21 (6) R.E.A. tax.
21
22 The items listed in divisions (3), (4), (5), and (6)
22
23 of this subparagraph shall consist of the amounts
23
24 actually collected from such sources during the
24
Req. No. 11 Page 13
1 preceding fiscal year calculated on a per capita basis
1
2 on the unit provided for by law for the distribution
2
3 of each such revenue.
3
4 2. The Transportation Supplement shall be equal to the average
4
5 daily haul times the per capita allowance times the appropriate
5
6 transportation factor.
6
7 a. The average daily haul shall be the number of children
7
8 in a district who are legally transported and who live
8
9 one and one-half (1 1/2) miles or more from school.
9
10 b. The per capita allowance shall be determined using the
10
11 following chart:
11
12 PER CAPITA PER CAPITA
12
13 DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE
13
14 .3000 - .3083 $167.00 .9334 - .9599 $99.00
14
15 .3084 - .3249 $165.00 .9600 - .9866 $97.00
15
16 .3250 - .3416 $163.00 .9867 - 1.1071 $95.00
16
17 .3417 - .3583 $161.00 1.1072 - 1.3214 $92.00
17
18 .3584 - .3749 $158.00 1.3215 - 1.5357 $90.00
18
19 .3750 - .3916 $156.00 1.5358 - 1.7499 $88.00
19
20 .3917 - .4083 $154.00 1.7500 - 1.9642 $86.00
20
21 .4084 - .4249 $152.00 1.9643 - 2.1785 $84.00
21
22 .4250 - .4416 $150.00 2.1786 - 2.3928 $81.00
22
23 .4417 - .4583 $147.00 2.3929 - 2.6249 $79.00
23
24 .4584 - .4749 $145.00 2.6250 - 2.8749 $77.00
24
Req. No. 11 Page 14
1 .4750 - .4916 $143.00 2.8750 - 3.1249 $75.00
1
2 .4917 - .5083 $141.00 3.1250 - 3.3749 $73.00
2
3 .5084 - .5249 $139.00 3.3750 - 3.6666 $70.00
3
4 .5250 - .5416 $136.00 3.6667 - 3.9999 $68.00
4
5 .5417 - .5583 $134.00 4.0000 - 4.3333 $66.00
5
6 .5584 - .5749 $132.00 4.3334 - 4.6666 $64.00
6
7 .5750 - .5916 $130.00 4.6667 - 4.9999 $62.00
7
8 .5917 - .6133 $128.00 5.0000 - 5.5000 $59.00
8
9 .6134 - .6399 $125.00 5.5001 - 6.0000 $57.00
9
10 .6400 - .6666 $123.00 6.0001 - 6.5000 $55.00
10
11 .6667 - .6933 $121.00 6.5001 - 7.0000 $53.00
11
12 .6934 - .7199 $119.00 7.0001 - 7.3333 $51.00
12
13 .7200 - .7466 $117.00 7.3334 - 7.6667 $48.00
13
14 .7467 - .7733 $114.00 7.6668 - 8.0000 $46.00
14
15 .7734 - .7999 $112.00 8.0001 - 8.3333 $44.00
15
16 .8000 - .8266 $110.00 8.3334 - 8.6667 $42.00
16
17 .8267 - .8533 $108.00 8.6668 - 9.0000 $40.00
17
18 .8534 - .8799 $106.00 9.0001 - 9.3333 $37.00
18
19 .8800 - .9066 $103.00 9.3334 - 9.6667 $35.00
19
20 .9067 - .9333 $101.00 9.6668 or more $33.00
20
21 c. The formula transportation factor shall be 2.0.
21
22 3. Salary Incentive Aid shall be determined as follows:
22
23 a. Multiply the Incentive Aid guarantee by the district's
23
24 higher weighted average daily membership based on the
24
Req. No. 11 Page 15
1 first nine (9) weeks of the current school year or the
1
2 preceding school year of a school district, as
2
3 determined by the provisions of subsection A of
3
4 Section 18-201.1 of this title and paragraphs 1, 2, 3,
4
5 and 4 of subsection B of Section 18-201.1 of this
5
6 title.
6
7 b. Divide the district's adjusted assessed valuation of
7
8 the current school year minus the previous year's
8
9 protested ad valorem tax revenues held as prescribed
9
10 in Section 2884 of Title 68 of the Oklahoma Statutes,
10
11 by one thousand (1,000) and subtract the quotient from
11
12 the product of subparagraph a of this paragraph. The
12
13 remainder shall not be less than zero (0).
13
14 c. Multiply the number of mills levied for general fund
14
15 purposes above the fifteen (15) mills required to
15
16 support Foundation Aid pursuant to division (1) of
16
17 subparagraph b of paragraph 1 of this subsection, not
17
18 including the county four-mill levy, by the remainder
18
19 of subparagraph b of this paragraph. The product
19
20 shall be the Salary Incentive Aid of the district.
20
21 E. By June 30, 1998 July 1, 2027, the State Department of
21
22 Education shall develop and the Department and all school districts
22
23 shall have implemented implement a student identification
23
24 information system which is consistent with the provisions of
24
Req. No. 11 Page 16
1 subsections C D and D E of Section 3111 of Title 74 of the Oklahoma
1
2 Statutes. The student identification information system shall be
2
3 used specifically for the purpose of reporting enrollment data by
3
4 school sites and by school districts, the administration of the
4
5 Oklahoma School Testing Program Act, the collection of appropriate
5
6 and necessary data pursuant to the Oklahoma Educational Indicators
6
7 Program, determining student enrollment, establishing a student
7
8 mobility rate, allocation of the State Aid Formula, and midyear
8
9 adjustments in funding for student growth. This enrollment
9
10 Enrollment data shall be submitted to the State Department of
10
11 Education in accordance with rules promulgated by the State Board of
11
12 Education. Funding for the development, implementation, personnel
12
13 training, and maintenance of the student identification information
13
14 system shall be set out in a separate line item in the allocation
14
15 section of the appropriation bill for the State Board of Education
15
16 for each year.
16
17 F. 1. In the event that ad valorem taxes of a school district
17
18 are determined to be uncollectible because of bankruptcy, clerical
18
19 error, or a successful tax protest, and the amount of such taxes
19
20 deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or
20
21 an amount greater than twenty-five percent (25%) of ad valorem taxes
21
22 per tax year, or the valuation of a district is lowered by order of
22
23 the State Board of Equalization, the school district's State Aid,
23
24 for the school year that such ad valorem taxes are calculated in the
24
Req. No. 11 Page 17
1 State Aid Formula, shall be determined by subtracting the net
1
2 assessed valuation of the property upon which taxes were deemed
2
3 uncollectible from the assessed valuation of the school district and
3
4 the state. Upon request of the local board of education, it shall
4
5 be the duty of the county assessor to certify to the Director of
5
6 Finance of the State Department of Education the net assessed
6
7 valuation of the property upon which taxes were determined
7
8 uncollectible.
8
9 2. In the event that the amount of funds a school district
9
10 receives for reimbursement from the Ad Valorem Reimbursement Fund is
10
11 less than the amount of funds claimed for reimbursement by the
11
12 school district due to insufficiency of funds as provided in Section
12
13 193 of Title 62 of the Oklahoma Statutes, then the school district's
13
14 assessed valuation for the school year that such ad valorem
14
15 reimbursement is calculated in the State Aid Formula shall be
15
16 adjusted accordingly.
16
17 G. 1. Notwithstanding the provisions of Section 18-112.2 of
17
18 this title, a school district shall have its State Aid reduced by an
18
19 amount equal to the amount of carryover in the general fund of the
19
20 district as of June 30 of the preceding fiscal year, that is in
20
21 excess of the following standards for two (2) consecutive years:
21
22 Total Amount of Amount of
22
23 General Fund Collections, General Fund
23
24 Excluding Previous Year Balance
24
Req. No. 11 Page 18
1 Cash Surplus as of June 30 Allowable
1
2 Less than $1,000,000 48%
2
3 $1,000,000 - $2,999,999 42%
3
4 $3,000,000 - $3,999,999 36%
4
5 $4,000,000 - $4,999,999 30%
5
6 $5,000,000 - $5,999,999 24%
6
7 $6,000,000 - $7,999,999 22%
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8 $8,000,000 - $9,999,999 19%
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9 $10,000,000 or more 17%
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10 2. By February 1 the State Department of Education shall send
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11 by certified mail, with return receipt requested, to each school
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12 district superintendent, auditor, and regional accreditation officer
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13 a notice of and calculation sheet reflecting the general fund
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14 balance penalty to be assessed against that school district.
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15 Calculation of the general fund balance penalty shall not include
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16 federal revenue. Within thirty (30) days of receipt of this written
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17 notice the school district shall submit to the Department a written
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18 reply either accepting or protesting the penalty to be assessed
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19 against the district. If protesting, the school district shall
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20 submit with its reply the reasons for rejecting the calculations and
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21 documentation supporting those reasons. The Department shall review
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22 all school district penalty protest documentation and notify each
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23 district by March 15 of its finding and the final penalty to be
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1 assessed to each district. General fund balance penalties shall be
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2 assessed to all school districts by April 1.
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3 3. Any school district which receives proceeds from a tax
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4 settlement or a Federal Emergency Management Agency settlement
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5 during the last two (2) months of the preceding fiscal year shall be
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6 exempt from the penalties assessed in this subsection, if the
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7 penalty would occur solely as a result of receiving funds from the
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8 tax settlement.
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9 4. Any school district which receives an increase in State Aid
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10 because of a change in Foundation Aid and/or Salary Incentive Aid
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11 factors during the last two (2) months of the preceding fiscal year
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12 shall be exempt from the penalties assessed in this subsection, if
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13 the penalty would occur solely as a result of receiving funds from
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14 the increase in State Aid.
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15 5. If a school district does not receive Foundation Aid and/or
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16 Salary Incentive Aid during the preceding fiscal year, the State
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17 Board of Education may waive the penalty assessed in this subsection
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18 if the penalty would result in a loss of more than forty percent
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19 (40%) of the remaining State Aid to be allocated to the school
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20 district between April 1 and the remainder of the school year and if
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21 the Board determines the penalty will cause the school district not
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22 to meet remaining financial obligations.
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23 6. Any school district which receives gross production revenue
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24 apportionment during the 2002-2003 school year or in any subsequent
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1 school year that is greater than the gross production revenue
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2 apportionment of the preceding school year shall be exempt from the
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3 penalty assessed in this subsection, if the penalty would occur
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4 solely as a result of the gross production revenue apportionment, as
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5 determined by the State Board of Education.
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6 7. Beginning July 1, 2003, school districts that participate in
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7 consolidation or annexation pursuant to the provisions of the
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8 Oklahoma School Consolidation and Annexation Act shall be exempt
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9 from the penalty assessed in this subsection for the school year in
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10 which the consolidation or annexation occurs and for the next three
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11 (3) fiscal years.
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12 8. Any school district which receives proceeds from a sales tax
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13 levied by a municipality pursuant to Section 22-159 of Title 11 of
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14 the Oklahoma Statutes or proceeds from a sales tax levied by a
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15 county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes
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16 during the 2003-2004 school year or the 2004-2005 school year shall
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17 be exempt from the penalties assessed in this subsection, if the
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18 penalty would occur solely as a result of receiving funds from the
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19 sales tax levy.
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20 9. Any school district which has an amount of carryover in the
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21 general fund of the district in excess of the limits established in
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22 paragraph 1 of this subsection during the fiscal years beginning
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23 July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall
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1 not be assessed a general fund balance penalty as provided for in
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2 this subsection.
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3 10. For purposes of calculating the general fund balance
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4 penalty, the terms "carryover" and "general fund balance" shall not
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5 include federal revenue.
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6 H. In order to provide startup funds for the implementation of
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7 early childhood programs, State Aid may be advanced to school
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8 districts that initially start early childhood instruction at a
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9 school site. School districts that desire such advanced funding
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10 shall make application to the State Department of Education no later
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11 than September 15 of each year and advanced funding shall be awarded
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12 to the approved districts no later than October 30. The advanced
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13 funding shall not exceed the per pupil amount of State Aid as
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14 calculated in subsection D of this section per anticipated Head
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15 Start eligible student. The total amount of advanced funding shall
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16 be proportionately reduced from the monthly payments of the
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17 district's State Aid payments during the last six (6) months of the
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18 same fiscal year.
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19 I. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,
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20 notwithstanding any provision of law to the contrary, shall report
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21 monthly to the State Department of Education the monthly
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22 apportionment of the following information:
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23 a. the assessed valuation of property,
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24 b. motor vehicle collections,
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1 c. R.E.A. tax collected, and
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2 d. gross productions tax collected.
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3 2. Beginning July 1, 1997, the State Auditor and Inspector's
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4 Office of the State Auditor and Inspector, notwithstanding any
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5 provision of law to the contrary, shall report monthly to the State
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6 Department of Education the monthly apportionment of the proceeds of
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7 the county levy.
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8 3. Beginning July 1, 1996, the Commissioners of the Land
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9 Office, notwithstanding any provision of law to the contrary, shall
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10 report monthly to the State Department of Education the monthly
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11 apportionment of state apportionment.
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12 4. Beginning July 1, 1997, the county treasurers' offices,
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13 notwithstanding any provision of law to the contrary, shall report
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14 monthly to the State Department of Education the ad valorem tax
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15 protest amounts for each county.
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16 5. The information reported by the Tax Commission, the State
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17 Auditor and Inspector's Office of the State Auditor and Inspector,
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18 the county treasurers' offices, and the Commissioners of the Land
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19 Office, pursuant to this subsection shall be reported by a school
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20 district on forms developed by the State Department of Education.
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21 SECTION 4. This act shall become effective July 1, 2025.
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22 SECTION 5. It being immediately necessary for the preservation
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23 of the public peace, health, or safety, an emergency is hereby
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1 declared to exist, by reason whereof this act shall take effect and
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2 be in full force from and after its passage and approval.
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Req. No. 11 Page 24Every fact on this page links to its source, starting with the official bill record.