School Laws of Oklahoma
Chapter 1 - Oklahoma School Code
Article XVII: State Aid
Section 381. Declaration of Legislative Intent, Policies and Principles. (70 O.S. § 18-101)
The Legislature hereby declares that this act is passed for the general improvement of the public schools in the State of Oklahoma; to provide the best possible educational opportunities for every child in Oklahoma; and to have a more beneficial use of public funds expended for education; and this act shall be liberally construed to attain these goals within the purview of the following principles and policies:
1. The education of our children is more than the performance of a duty or act of love. It is these things and also the highest expression of enlightened self-interest by the people of Oklahoma. Education is our finest investment
2. The system of public schools should be designed to strengthen and encourage local responsibility for control of public education. Local school districts should be so organized, financed and directed that they can provide full educational opportunities for all children. The maximum public autonomy and responsibility for public education should remain with the local school districts and the patrons of such districts.
3. It is the responsibility of the state on behalf of the people of Oklahoma to establish, maintain, and continually improve the public schools of Oklahoma. In furtherance of this responsibility, the people of Oklahoma through the state have the responsibility to support financially the public schools.
4. Effective local control requires that local school districts contribute to the support of school budgets in proportion to their respective abilities.
5. The system of public school support should assure that state and local funds are adequate for the support of a realistic foundation program. It is unrealistic and unfair to the children of the less wealthy districts to provide less state support than is necessary for full educational opportunities.
6. The system of public school support should encourage local school districts to provide and support improved educational programs.
7. The system of public school support should make provisions for the apportionment of state funds to local school districts on a strictly objective basis that can be computed as well by the local districts as by the state.
8. The system of public school support should effect a partnership between the state and each local district, with each participating in accordance with its relative ability. The respective abilities should be combined to provide a financial plan between the state and the local school district that will assure full educational opportunities for every child in Oklahoma.
9. State support should be extended to all local districts regardless of wealth, for this not only develops a sense of broader responsibility, but also creates flexibility tax wise permitting the exercise of local initiative. State support should, to assure equal educational opportunity, provide for as large a measure of equalization as possible among districts. The taxing power of the state should be utilized to raise the level of educational opportunity in the financially weakest districts of the state.
10. The system of public school support should provide for an equitable system of state and local sharing in the foundation program. The degree of local sharing should be based, as nearly as possible, on the true ability of the local district, so that each may contribute uniformly to the foundation program.
Section 382. (Omitted)
Section 383. Appropriations. (70 O.S. § 18-103)
There shall be apportioned and disbursed annually by the State Board of Education, from appropriations made by the Legislature for this purpose and from funds derived from other sources provided by law for this purpose, to the several school districts of the state, such sums of money as each school district may be qualified to receive under the provisions of this article. The methods of apportionment and disbursements contained herein shall remain in force until the same are amended or repealed by the Legislature. The State Board of Education will furnish the Legislature each year the recommended use of any new educational funds, listing priorities and percentage of new funds recommended for each priority item listed.
Section 384. Repealed.
Section 385. Purpose of Funds - Federal Funds. (70 O.S. § 18-104)
A. The funds apportioned and disbursed to the several school districts of the state shall be for the purpose of aiding each school district receiving the same to finance its school budget for each fiscal year. The State Board of Education shall notify the county clerk, the board of education, superintendent of each school district and the school district treasurer of the tentative amount said district is to receive from the funds apportioned under the provisions of this article and disbursed according to the provisions hereof. After such allocation of State Aid has been made by the State Board of Education and certified to the treasurer of the school district and district superintendent of schools, such aid may be included as probable income by the board of education in its Estimate of Needs and Financial Statement as submitted to the county excise board, and said excise board shall include such amount in the approved appropriations, and in addition thereto any federal aid certified or allocated by the State Board of Education shall be included in the appropriation made by the excise board if requested by the board of education; provided, no such federal aid estimate shall be used in any way to reduce the State Foundation Aid or Incentive Aid for such school district or sustain a protest for the reduction of a tax levy. If such allocation of aid is not included in the board of education's estimate of needs, it shall be added by the county clerk to the items of appropriation designated by the board of education of the school district. Funds received under the provisions of this article shall be deposited in the general fund of such school district. Provided, funds received from the federal government for current expense purposes shall likewise be added to the appropriation of the general fund if so designated by the board of education of such school district. Provided, further, that the board of education of a school district may enter into agreements with federal agencies for educational projects and programs to be maintained in such districts; and federal funds received by the district in pursuance thereof shall, consistent with the agreement and requirements of the federal agency, be kept, administered and disbursed in such manner as may be prescribed by rules and regulations of the board of education.
B. If the State Board of Education should ascertain that allocation of State Aid to any school district has so changed as to reduce its State Aid, then the State Board of Education shall forthwith notify the district superintendent, the clerk of the board of education, and the treasurer thereof, as to the amount of reduction in the allocation of State Aid. If there has been an overpayment the same shall be returned to the State Treasurer and credited to a refund account which shall be available for further payment of State Aid. Whenever it becomes necessary for a school district to refund any overpayment of monies previously received, the school district shall issue such warrant against a properly approved encumbrance in the manner provided by law. Such claim or encumbrance shall be coded as a refund of prior revenue and paid from the current expense appropriation of the general fund or such other fund or account from which such refund may properly be paid by the school district.
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Section 386. Director of State Finance - Copy of Apportionments. (70 O.S. § 18-105)
The State Board of Education shall furnish the director of State Finance with a copy of the apportionments made from the funds appropriated for each fiscal year to each of the several school districts of the state, and warrants shall be drawn by the State Treasurer against appropriations for each fiscal year in accordance with such apportionments only upon the order of the State Board of Education through the Director of State Finance. The warrants for the payments to the several school districts of any county shall be forwarded by the State Board of Education through the Director of State Finance directly to the treasurer of each school district.
Section 387. Definitions. (70 O.S. § 18-107)
As used in this title:
1. “Average Daily Attendance” (ADA) means the legal average number of pupils, early childhood education programs through grade twelve, in a school district during a school year as determined pursuant to the provisions of Section 18-111 of this title. A day of school for early childhood education programs and kindergarten shall be at least two and one-half (2 ½) hours and, for early childhood education, may be six (6) hours.
2. “Average Daily Membership” (ADM) means the average number of pupils present and absent in a school district during a school year. Average Daily Membership shall be calculated by dividing the sum of the pupil’s total days present and a total days absent by the number of days taught. Provided, a pupil who has been absent without excuse ten (10) consecutive days shall be taken off the roll beginning the eleventh day and thereafter shall not be considered in a district’s average daily membership calculation until the pupil is placed on the roll in the district. For the purpose of this paragraph, consecutive days means days for which enrollment is recorded.
3. “Total Adjusted Assessed Valuation” means the sum of public service property assessed valuation, personal property assessed valuation and real property assessed valuation as adjusted pursuant to the provisions of Section 18-109.1 of this title.
4. “Eighty-five percent (85%) of the maximum allowable”, for the purpose of assessing class size penalty pursuant to Sections 18-113.1 and 18-113.2 of this title, means eighty-five percent (85%) of ten percent (10%) of the preceding year’s net assessed valuation of a school district. The calculation of indebtedness as provided for in paragraph a of subsection G of Section 18-113.1 and subparagraph a of paragraph 4 of subsection A of Section 18-113.2 of this title shall include the outstanding principal amount of bonds issued by the school district plus the principal amount of any bonds authorized by a vote of the people for issuance but not yet issued by the school district.
Section 388. Certain Exempt Property to be Included in Assessed Valuation. (70 O.S. § 18-107.1)
Except as provided for in subsection D of Section 18-200 of this title, for the purpose of determining the financial support to school districts through the State Aid Formula, the assessed valuation of a school district shall include the total valuation of property exempt from taxation by virtue of Section 6B of Article X of the Oklahoma Constitution as approved for reimbursement by the Oklahoma Tax Commission pursuant to the provisions of Section 193 of Title 62 of the Oklahoma Statutes.
Section 389. Kindergarten. (70 O.S. § 18-108)
A. It is the intent of the Legislature to provide a free public kindergarten for every five-year-old child in this state.
B. Each day during which a child attends a kindergarten for two and one-half (2 1/2) hours or more shall be counted as one hundred percent (100%) of one (1) day of average daily attendance. Each day a kindergarten student is on the membership roll in a school district shall be counted as one hundred percent (100%) of one (1) day of average daily membership.
C. It shall be the duty of every school district in this state to provide and offer kindergarten free of tuition for every child residing in the district who attains the age of five (5) years on or before the first day of September during the school year such kindergarten is offered. The duty to provide and offer kindergarten may be satisfied by transferring kindergarten children to other school districts which accept them and provide kindergarten for such children, or by contracting for classroom space with a licensed public or licensed private child care provider based upon selection criteria established by the district.
D. A kindergarten program may be offered jointly by school districts that have formed interlocal cooperative agreements pursuant to Section 5-117b of this title.
E. Beginning with the 2013-2014 school year, it shall be the duty of every school district in this state to provide and offer a full six-hour day of kindergarten free of tuition for every child residing in the district who attains the age of five (5) years on or before the first day of September during the school year kindergarten is offered. The duty to provide and offer kindergarten may be satisfied by intra-district transfer to a school offering full-day kindergarten, by transferring kindergarten children to other school districts which will accept them and can provide kindergarten for such children, or by contracting for classroom space with a licensed public or licensed private child care provider based upon selection criteria established by the district. A school district shall be exempt from the provisions of this subsection if the school district has voted indebtedness through the issuance of bonds or approval by voters of issuance of new bonds for more than eighty-five percent (85%) of the maximum allowable, pursuant to the provisions of Section 26 of Article X of the Oklahoma Constitution, at any time within the previous five (5) years.
F. The requirement to attend kindergarten provided in Section 10-105 of this title may be satisfied by attendance in either a half-day or full-day program. Membership in a kindergarten for either two and one-half (2 ½) hours or six (6) hours per school day shall be counted as one (1) day for average daily membership purposes. For purposes of State Aid, the pupil grade level weight for a two-and-one-half-hour day of kindergarten shall be 1.3, and for a six-hour full day of kindergarten shall be 1.5.
Note: Amended by SB 260, Sec. 1 of the 2011 Reg. Sess.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 390. Real Property Valuations - Assessment Ratios. (70 O.S. § 18-109.1)
The Legislature hereby declares, for the purpose of financial support to school districts through the State Aid Formula, that greater equalization of State Aid to school districts will be attained by the following procedure:
1. For the 1989-90 school year, the real property portion of the valuations for those school districts in counties having an assessment ratio in excess of twelve percent (12%) shall be computed at a twelve percent (12%) assessment ratio to determine chargeable valuations. Beginning with the 1990-91 school year, the real property portion of the valuations for those school districts in counties having an assessment ratio in excess of eleven percent (11%) shall be computed at an eleven percent (11%) assessment ratio to determine chargeable valuations. Beginning with the 1991-92 school year, the commercial personal and agricultural personal property portion of the valuations for those school districts in counties having an assessment ratio in excess of eleven percent (11%) shall be computed at an eleven percent (11%) assessment ratio to determine chargeable valuations. The Oklahoma Tax Commission shall supply to the State Department of Education the information necessary to carry out the provisions of this paragraph.
2. The real property portions of the valuations for those school districts in counties having an actual assessment ratio of less than twelve percent (12%) shall be computed at the actual assessment ratio in effect for the county as determined by the Oklahoma Tax Commission in order to determine chargeable valuations for calculating State Aid to such district if such ratio is at least nine percent (9%) and the county is certified by the Oklahoma Tax Commission to have a verifiable reevaluation program using property identification cards for the applicable assessment year.
3. The real property portion of the valuations for those school districts in counties which have an actual assessment ratio of less than twelve percent (12%) and which are not certified by the Oklahoma Tax Commission to have a verifiable reevaluation program using property identification cards shall be computed at a twelve percent (12%) assessment ratio to determine chargeable valuations. For each school year, the actual assessment ratio shall be the assessment ratio recommended by the Oklahoma Tax Commission and certified by the State Board of Equalization for the applicable assessment year.
4. The Oklahoma Tax Commission shall certify by October 1, for each applicable assessment year, to the State Superintendent of Public Instruction those counties which have reevaluation programs using property identification cards. The Oklahoma Tax Commission shall, as soon as practicable, certify to the State Superintendent of Public Instruction and the district attorney for the applicable county the date as of which a county implements a verifiable reevaluation program using property identification cards after October 1 of any year.
5. Any county assessor who fails to have an approved reevaluation program using property identification cards shall pay a penalty in the amount of One Hundred Dollars ($100.00) for each calendar day beyond October 1 of any year that the county does not have a verifiable reevaluation program using property identification cards. The penalty shall be imposed for each calendar day on and after October 2 of each year until the county implements a verifiable reevaluation program using property identification cards; provided, that such penalty shall be collected from any county assessor of a county which did not have a verifiable reevaluation program using property identification cards as of October 1, 1985, for each day from and after July 1, 1986, that the applicable county does not have a verifiable reevaluation program using property identification cards.
6. Upon receipt of certification by the Oklahoma Tax Commission of the counties having approved reevaluation programs, the State Superintendent of Public Instruction shall cause notice to be mailed by return receipt mail to the county assessor, the district attorney, the county treasurer and the superintendent of each school district of any county not included in the certification.
7. The district attorney, upon receipt of the notice provided for in paragraph 6 of this section, shall immediately institute an action to collect the One Hundred Dollar ($100.00) penalty for each day that the county does not have a verifiable reevaluation program using property identification cards. The district attorney shall be authorized to institute a single action in district court pursuant to which any amount of penalty may be collected for any day the assessor fails to implement the reevaluation program using property identification cards. Any amount of such fine collected shall be deposited in a special account within the county general fund. Such amounts shall be apportioned to the school districts of the county on basis of the preceding year’s average daily attendance.
8. The district attorney shall initiate action for removal of the county assessor from office for malfeasance if the county assessor has not instituted a verifiable reevaluation program using property identification cards within thirty (30) days after the district attorney receives notice from the State Superintendent of Public Instruction. Initiation of an action for the removal of the county assessor for malfeasance as required by this section is a mandatory duty of the office of the district attorney. If the district attorney fails to initiate an action within forty (40) days after receipt of the notice from the State Superintendent of Public Instruction, and the county assessor has not implemented a verifiable reevaluation program using property identification cards, the district attorney shall pay a penalty of One Hundred Dollars ($100.00) for each day that an action could have been filed for the removal of the county assessor and such action has not been filed or until the county assessor implements the reevaluation program using property identification cards. The Attorney General shall initiate an action to collect the penalty from the district attorney pursuant to the authority of Section 18b of Title 74 of the Oklahoma Statutes. All penalties collected pursuant to the provisions of this paragraph shall be deposited in the special account within the county general fund and apportioned to the school districts of the county on the basis of the preceding year’s average daily attendance.
9. The notice to the superintendents of the various school districts from the State Superintendent of Public Instruction shall state that the State Aid formula funds computed for such districts based upon the actual assessment ratio valuations in excess of the amount computed upon twelve percent (12%) assessment ratio valuations shall be withheld from distribution to the school district until the office of the county assessor has complied with the requirement of a verifiable reevaluation program using property identification cards.
Counties may not hire anyone to assist in the reassessment of property which has been grossly undervalued due to false representations or concealment, but county assessors may use outside appraisers as part of their comprehensive visual inspection program. August 5, 2004 (AG Op. No. 04-24)
Statute does not unconstitutionally interfere with State Board of Equalization executive functions. April 13, 1983 (AG Op. No. 83-44)
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 391. Definitions. (70 O.S. § 18-109.5)
A. As used in Sections 18-201 and 18-201.1 of this title:
1. “Vision impaired” means a visual impairment which, even with correction, adversely affects a child’s educational performance;
2. “Children with learning disabilities” means a disorder in one or more of the basic psychological processes involved in understanding or in using language, written or spoken, which may manifest itself in an imperfect ability to listen, think, speak, read, write, spell or to do mathematical calculations. The term includes such conditions as perceptual handicaps, brain injury, minimal brain dysfunction, dyslexia and developmental aphasia;
3. “Deaf or hard-of-hearing” means a hearing impairment, whether permanent or fluctuating, which adversely affects a child’s educational performance;
4. “Economically disadvantaged” means all children who qualify for free or reduced lunches;
5. “Educable mentally handicapped” means significantly subaverage general intellectual functioning existing concurrently with deficits in adaptive behavior and manifested during the development period, which adversely affects a child’s educational performance;
6. “Emotionally disturbed” means emotional problems preventing adjustment in regular class including:
a. an inability to learn which cannot be explained by intellectual, sensory or health factors,
b. an inability to build or maintain satisfactory interpersonal relationships with peers and teachers,
c. inappropriate types of behavior or feelings under normal circumstances,
d. a general pervasive mood of unhappiness or depression, or
e. a tendency to develop physical symptoms or fears associated with personal or school problems;
The term includes children who are schizophrenic. The term does not include children who are socially maladjusted, unless it is determined that they are seriously emotionally disturbed;
7. “Gifted” means identified students as outlined in Section 1210.301 of this title;
8. “Multiple handicapped” means concomitant impairments, such as mentally retarded/blind, mentally retarded/orthopedically impaired, and other combinations, the combination of which causes such severe educational problems that they cannot be accommodated in special education programs solely for one of the impairments. The term does not include deaf/blind children;
9. “Physically handicapped” means a severe orthopedic impairment or an autistic condition which is manifested by severe communication and other developmental and educational problems; or having limited strength, vitality or alertness, due to chronic or acute health problems such as a heart condition, tuberculosis, rheumatic fever, nephritis, asthma, sickle cell anemia, hemophilia, epilepsy, lead poisoning, leukemia, or diabetes, which adversely affects a child’s educational performance.
The term includes impairments caused by congenital anomaly, and impairments from other causes;
10. “Speech impaired” means a communication disorder, such as stuttering, impaired articulation, language impairment, or voice impairment, which adversely affects a child’s educational performance;
11. “Trainable mentally handicapped” means significantly subaverage general intellectual functioning existing concurrently with deficits in adaptive behavior and manifested during the development period, which adversely affects a child’s educational performance;
12. “Deaf/Blind” means concomitant hearing and visual impairments, the combination of which causes such severe communication and other developmental and educational problems that they cannot be accommodated in special education programs solely for deaf or blind children;
13. “Bilingual” means those students who have limited English speaking abilities or who come from homes where English is not the dominant language as reported on the current year application for accreditation;
14. “Special Education Summer Program” means those summer school programs which school districts may provide for children who are severely or profoundly multiple-handicapped if their individualized education program states the need for a continuing educational experience to prevent loss of educational achievement or basic life skills. Any school district receiving funds for such special education summer programs shall provide services as provided in Section 13-101 of this title; and
15. “Optional Extended School Year Program” means the program defined in Section 1-109.1 of this title.
B. The State Board of Education is hereby authorized to modify and redefine by rule the definitions set out in this
section whenever such modification is required to receive federal assistance therefor.
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Section 392. Pupil Grade Level Weights - District Weights - Pupil Category Weights. (70 O.S. § 18-109.6)
A. The State Board of Education shall review the pupil grade level weights, district weights and pupil category weights which form a part of the school funding formula using the results of the educational cost accounting system now in place and shall make recommendations for revisions to such weights to the Governor, the Speaker of the House of Representatives, and the President Pro Tempore of the senate on or before April 1, 1991.
B. The recommendations of the State Board of Education required by subsection A of this section shall take into consideration the findings and recommendations of the report of the Special Joint Committee on School Finance, created pursuant to Section 45 of Enrolled House Bill No. 1035 of the 1st Session of the 40th Oklahoma Legislature, in addition to any other information the Board determines relevant to such review. The Board is directed to pay particular attention to a review of the pupil category weights, and should determine whether the creation of other weights is warranted.
C. In addition to the review and recommendations required by subsection A of this section, the State Board of Education shall review that part of the State Aid formula which provides for a midterm supplement in State Aid to school districts. The Board shall make recommendations in a report regarding revisions to or elimination of the provisions for such supplement to the Governor, the Speaker of the House of Representatives, and the President Pro Tempore of the Senate on or before September 1, 1990. On or before September 1, 1990, the Board shall send a copy of the report to the administrator of each school site in the state.
Section 393. Creation of Common School Fund. (70 O.S. § 18-109.7)
A. Pursuant to Section 12a of Article X of the Oklahoma Constitution, there is hereby created in the State Treasury a fund to be designated as the “Common School Fund”. Monies from this fund shall be apportioned by the State Treasurer for distribution as provided for by the Legislature through the State Aid Formula for the benefit of the common schools of this state.
B. Beginning January 1, 1991, taxes collected on public service corporation property for the benefit of the common schools pursuant to paragraph 2 of subsection B of Section 12a of Article X of the Oklahoma Constitution, except that portion of such taxes collected for the benefit of school districts in this state pursuant to Section 26 of Article X of the Oklahoma Constitution and that portion of such taxes collected for purposes of raising money for a building fund for a school district pursuant to Section 9 of Article X of the Oklahoma Constitution, and taxes collected on locally assessed commercial/industrial real and personal property for the benefit of the common schools pursuant to paragraph 2 of subsection C of Section 12a of Article X of the Oklahoma Constitution, except that portion of such taxes collected for the benefit of school districts in this state pursuant to Section 26 of Article X of the Oklahoma Constitution and that portion of such taxes collected for purposes of raising money for a building fund for a school district pursuant to Section 9 of Article X of the Oklahoma Constitution, together with any revenues accruing to it pursuant to law and any money appropriated to it by the Legislature shall be paid to the State Treasurer to be placed in the Common School Fund.
C. Beginning July 1, 1991, gross production taxes collected on oil and gas which are apportioned for common school purposes pursuant to the provisions of Section 1004 of Title 68 of the Oklahoma Statutes, motor vehicle taxes and fees collected pursuant to the Oklahoma Vehicle License and Registration Act which are apportioned for common school purposes pursuant to the provisions of Section 1104 of Title 47 of the Oklahoma Statutes and taxes levied upon rural electric cooperative corporations which are apportioned for common school purposes pursuant to the provisions of Section 1806 of Title 68 of the Oklahoma Statutes together with any revenues accruing to it pursuant to law and any money appropriated to it by the Legislature shall be paid to the State Treasurer to be placed in the Common School Fund.
D. The provisions of this section shall not have the force and effect of law unless and until the voters of the State of Oklahoma approve amendments to Section 12a of Article X of the Oklahoma Constitution contained in Enrolled House Joint Resolution No. 1005 of the 1st Extraordinary Session of the 42nd Oklahoma Legislature.
Section 394. Adjustments and Limitations. (70 O.S. § 18-110)
A. If any district, or part of a district, becomes a part of another district by consolidation, annexation, or otherwise, the following procedure shall be followed, except as otherwise provided by law, in calculating aid to the new district or districts so formed:
1. If the action occurs after budgets have been approved by the county excise board and the tax levies approved, the State Aid for the current year shall be calculated for each district as it existed prior to the annexation and prorated to the annexing district or districts on the basis of average daily attendance.
2. If the action occurs prior to approval of the school district budgets by the county excise board, the annexed district shall be merged with the annexing district or districts and State Aid shall be calculated according to the formula provided by this title.
B. Any school district that does not maintain school for a full term pursuant to Section 1-109 of this title shall have its State Aid reduced proportionately unless it has received written approval to maintain school for less than a full term from the State Board of Education. The State Board of Education shall not approve any request to maintain school for less than a full term unless such request meets the requirements of Section 1-109 of this title.
C.
1. If a school district operates a school located in a state institution, as described in subsection E of Section 1-113 of this title, for the pupils of school age residing in such institution, the membership of such children shall be included in the membership of such school district for the purpose of calculating State Aid of the district.
2. If a school district provides education to children in out-of-home placements who are not residents of the school district in which an entity is located pursuant to the provisions of subsections D and F of Section 1-113 of this title, the membership and out-of-home placement pupil weight for such student shall be included in the membership of the district providing the education for the purposes of calculating state aid.
D. Upon determination by the Finance Division of the State Department of Education that a legal residence for a child placed in an out-of-home placement cannot be identified, the district in which the placement is located shall be the district of residence and the average daily membership of such child shall be credited to such district.
E. If any school district shall fail, neglect or refuse, for any reason whatsoever, to provide special education and related services for a child with disabilities, certified as such by competent authorities and residing in such district, as directed in Section 13-101 of this title, the following is hereby authorized:
1. Such child shall be entitled, upon petition by the child’s parent or guardian, without consent or approval of the school district not providing special education and related services, to transfer to any adjacent or nearby school district which will accept the child with disabilities and provide the special education and related services which such child is entitled to receive. Notwithstanding the provisions of the Education Open Transfer Act, a school district in which a child transferring under this section resides shall pay to the district receiving and educating such child, as tuition, a special education transfer fee as provided in paragraph 2 of this subsection. Provided the average daily membership of such child shall be credited to the resident district of such transferee.
2. The special education transfer fee shall be the per capita cost of the receiving district for current expenditures for the special education and related services of such child with disabilities based upon the cost of teachers, equipment, material, and special costs associated with the special education class.
3. It shall be the duty of the school district from which such child with disabilities transfers to appropriate and pay such special education transfer fee to the district which receives and educates such child. If a school district owing such special education transfer fees shall fail, neglect or refuse for any reason whatsoever to appropriate and pay such special education transfer fees, then the school district entitled to receive such fees shall certify such fact to the Finance Division of the State Department of Education. Upon receipt of such certification, the Finance Division shall deduct the amount of the special education fee from any State Foundation Program or Incentive Aid otherwise due the sending district and transmit such amount to the receiving district.
4. The sending school district shall also be obligated to pay the special education transfer fee, notwithstanding the provisions of the Education Open Transfer Act:
a. whenever a student who resides in the district is transferred to another school district for purposes other than to acquire special education,
b. the student is subsequently found to require such special education and related services,
c. the student is determined to be eligible by the Special Education Division of the State Department of Education, and
d. the student is placed in an appropriate special education program by the receiving school district.
For purposes of this paragraph, the special education transfer fee shall be as provided by paragraph 2 of this subsection, prorated by the receiving school district according to the number of days the student has been enrolled in the special education program. The receiving district shall notify the sending district immediately upon finding that the student requires special education and related services and the sending district shall participate in planning the student’s Individualized Education Program (IEP) and in subsequent reviews of the program in accordance with the Individuals with Disabilities Education Act (IDEA).
District may maintain school for less than a full term if conditions exist which make maintenance impossible, but district’s State Aid must still be reduced if it does not meet requirements of a full school term. November 26, 1980 (AG Op. No. 80-243)
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Section 395. Average Daily Membership - Legally Resident Pupils. (70 O.S. § 18-111)
No pupil shall be counted in the average daily membership of any district for the purpose set out in this article unless said pupil is a legal resident of said district as provided for in Section 1-113 of this title or has been transferred to said district. A pupil moving from a school district during a school term shall be entitled to attend such school for the remainder of that school term. School districts shall not include out-of-state pupils in their average daily membership for the purpose set out in this article. The following pupils shall not be counted: Those who have attained twenty-one (21) years of age by September I of that school year, or who have completed the twelfth grade, except as elsewhere provided for by law for veterans of World War II, the Korean War, or the Vietnam Conflict, and those who have not attained four (4) years of age by September 1 of that school year. In determining the ages of pupils for State Aid purposes, birth certificates shall be presented, if obtainable, as proof of age. Underage pupils in kindergarten and first grade who have been in legal school attendance in a public or private school in another state or in a Department of Defense School for military dependents may be legally enrolled and attend an Oklahoma school.
Section 396. Supplement to State Aid. (70 O.S. § 18-112.2)
A. For the 1987-88 school year and for each school year thereafter, each school district which, pursuant to the provisions of Section 18-112 of Title 70 of the Oklahoma Statutes, received funding for the 1986-87 school year in excess of the sum of Foundation Aid, Salary Incentive Aid, and Transportation Supplement otherwise authorized pursuant to Section 18-109.2 of Title 70 of the Oklahoma Statutes shall receive a Supplement in State Aid: For the 1987-88 school year, said Supplement shall be equal to sixty-seven percent (67%) of the amount of said excess funding, less the amount by which the sum of Foundation Aid, Salary Incentive Aid, and Transportation Supplement exceeds saidsum for the preceding school year; for the 1988-89 school year and thereafter, the Supplement in State Aid shall be an amount equal to the previous year’s Supplement less the amount by which the sum of Foundation Aid, Salary Incentive Aid, and Transportation Supplement for the school year being considered exceeds said sum for the preceding school year. No school district shall receive for any school year subsequent to the 1987-88 school year a Supplement in State Aid larger than said Supplement received for the year preceding the subsequent year. Districts must levy thirty-five (35) General Fund mills to receive this Supplement.
B. Eligibility of a district for a Supplement in State Aid shall not cause the district to be exempt from penalties required by the provisions of Section 18-113.1 of Title 70 of the Oklahoma Statues. Calculation of the Supplement in State Aid shall be based on use of unreduced average daily attendance for determination of the sum of Foundation Aid, Salary Incentive Aid, and Transportation Supplement. The actual amount of Foundation Aid, Salary Incentive Aid, and Transportation Supplement to be paid, however, shall be subject to the provisions of Section 18-113.1 of Title 70 of the Oklahoma Statues.
Section 397. Class Size. (70 O.S. § 18-113.1)
A. The provisions of this subsection shall apply only to grades one through three.
1. Except as otherwise provided for in this section, no child shall be included in the average daily membership of a school district for the purpose of computing and paying state-appropriated funds if that child is regularly assigned to a teacher or to a class that includes more than twenty (20) students.
2. If a class or classes in a grade exceed the class size limitation provided for in this subsection, the class size limitation and penalty shall not apply if:
a. the creation of an additional class would cause a class to have fewer than ten (10) students; and
b. a teacher’s assistant, as defined in Section 6-127 of this title, is employed to serve with each teacher in a class that exceeds the class size limitation provided for in this subsection.
3. No school district shall be penalized for exceeding class size limitations set forth in this subsection if the limitations are exceeded beginning after the first nine (9) weeks of the school year.
Any school district found to be in violation of the provisions of this subsection shall receive a penalty in the State Aid formula as a reduction to State Aid to be determined as follows:
a. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Base Foundation Support Level for the current school year, and
b. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Incentive Aid guarantee for the current school year times twenty (20), and
c. sum the products of subparagraphs a and b of this paragraph.
B. The provisions of this subsection shall apply only to grades four through six.
1. Except as otherwise provided for in this section, no child shall be included in the average daily membership of a school district for the purpose of computing and paying state-appropriated funds if that child is regularly assigned to a teacher or to a class that includes more than twenty (20) students.
2. If a class or classes in a grade exceed the class size limitation provided for in this subsection, the class size limitation and penalty shall not apply if the creation of an additional class would cause a class to have fewer than sixteen (16) students.
3. No school district shall be penalized for exceeding class size limitations set forth in this subsection if the limitations are exceeded after the first nine (9) weeks of the school year.
4. Any school district found to be in violation of the provisions of this subsection shall receive a penalty in the State Aid formula as a reduction to State Aid to be determined as follows:
a. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Base Foundation Support Level for the current school year, and
b. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Incentive Aid guarantee for the current school year times twenty (20), and
c. Sum the products of subparagraphs a and b of this paragraph.
C. Classes in the following subjects shall not be subject to the class size limitations provided for in subsections A and B of this section:
1. physical education; and
2. chorus, band, orchestra and similar music classes.
D. If a school district groups its grades as grades one through five, grades six through eight, and grades nine through twelve, then as to such district the provisions of subsection B. of this section shall apply to grades four and five rather than grades four through six, and the provisions of Section 180113.3 of this title shall apply to grades six through twelve.
E. Any violations of the provisions of this section shall result in denial of accreditation in accordance with the requirements of Section 3-104.4 of this title.
F. Any school district which at the beginning of the school year does not have sufficient classrooms to meet the class size limitations provided for in this section as determined by guidelines established by the State Board of Education shall not be penalized for failure to meet the class size limitations provided for in this section if:
a. the school district has voted indebtedness, at any time within the five (5) years preceding the year the district exceeds the class size limitations or during the year the district exceeds the class size limitations, through the issuance of bonds or approval by voters of issuance of new bonds for more than eighty-five percent (85%) of the maximum allowable pursuant to the provisions of Section 26 of Article X of the Oklahoma Constitution as shown on the school district budget filed with the State Equalization Board for the current school year and certifications by the Attorney General prior to February 1 of the current school year; and
b. on the date of filing of the school district budget with the State Equalization Board, the school district is voting the maximum millage allowable for the support, maintenance and construction of schools as provided for in subsections (a), (c), (d) and (d-1) of Section 9 of Article X of the Oklahoma Constitution and Section 10 of Article X of the Oklahoma Constitution.
G. Any school district which exceeds the class size limitations as set forth in this section shall submit a written report to the State Board of Education, on or before July 1 of each year, setting forth the procedures that the district will follow in order to comply with this section.
H. School districts which receive state-appropriated funds pursuant to the provisions of Section 18-112.2 of this title and do not comply with the provisions of this section shall be subject to loss of State Aid for each child in excess of the class size limitations specified in this section.
The term “class” refers to each individual class or classroom and does not refer to an entire class of students by grade category. December 12, 1978 (AG Op. No. 78-221)
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Section 398. Class Size - Kindergarten. (70 O.S. § 18-113.2)
A. The provisions of this section shall apply only to kindergarten.
1. No child shall be included in the average daily membership of a school district for the purpose of computing and paying state-appropriated funds if that child is regularly assigned to a teacher or to a class that includes more than twenty (20) students.
2. If a class or classes in a grade exceed the class size limitation provided for in this subsection, the class size limitation and penalty shall not apply if:
a. the creation of an additional class would cause a class to have fewer than ten (10) students; and
b. a teacher’s assistant, as defined in Section 6-127 of this title, is employed to serve with each teacher in a class that exceeds the class size limitation provided for in this subsection.
3. No school district shall be penalized for exceeding class size limitations set forth in this section if the limitations are exceeded beginning after the first nine (9) weeks of the school year.
4. Any school district which at the beginning of the school year does not have sufficient classrooms to meet the class size limitation provided for in this section as determined by guidelines established by the State Board of Education shall not be penalized for failure to meet the class size limitations provided for in this section if;
a. the school district has voted indebtedness, at any time within the five (5) years preceding the year the district exceeds the class size limitations or during the year the district exceeds the class size limitations, through the issuance of bonds or approval by voters of issuance of new bonds for more than eighty-five percent (85%) of the maximum allowable pursuant to the provisions of Section 26 of Article X of the Oklahoma Constitution as shown on the school district budget filed with the State Equalization Board for the current school year and certifications by the Attorney General prior to February 1 of the current school year; and
b. on the date of filing of the school district budget with the State Equalization Board, the school district is voting the maximum millage allowable for the support, maintenance and construction of schools as provided for in subsections (a), (c), (d) and (d-1) of Section 9 of article X of the Oklahoma Constitution and Section 10 of Article X of the Oklahoma Constitution.
5. Any school district found to be in violation of the provisions of this subsection shall receive a penalty in the State Aid formula as a reduction to State Aid to be determined as follows:
a. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Base Foundation Support Level for the current school year, and
b. Multiply each pupil in excess of the class size membership limit as provided in this subsection by the grade level weight and by the Incentive Aid guarantee for the current school year times twenty (20), and
c. Sum the products of subparagraphs a and b of the paragraph.
B. Any violations of the provisions of this section shall result in denial of accreditation in accordance with the requirements of Section 3-104.4 of this title.
C. School districts which receive state-appropriated funds pursuant to the provisions of Section 18-112.2 of this title and do not comply with the provisions of this section shall be subject to loss of State Aid for each child in excess of the class size limitations specified in this section.
Section 399. Class Size - Method for Determination. (70 O.S. § 18-113.3)
A. Class size, as used in Section 18-113.1 and Section 18-113.2 of this title, shall be determined by the average daily membership divided by the full-time equivalency of the instructional staff assigned to each grade level by site. Full-time equivalency of special education teachers, Chapter I teachers, and teachers of classes not subject to class size limitations and the average daily membership of self-contained special education classes shall not be counted in class size computation.
B. As used in this section, self-contained special education classes are those classes whose students attend the same class for three (3) or more class periods and who have individualized education plans.
C. Beginning with the 1996-97 school year and each school year thereafter, no teacher who is counted in class size count for grades seven through twelve shall be responsible for the instruction of more than one hundred forty (140) students on any given six-hour school day. Class size count shall be taken during the month of October of each school year on a date set by the State Board of Education. If the class size count is in excess of the limits set forth in this subsection, the school district shall be subject to the penalties provided for in this section.
D. Students within a class which is not subject to class size limitations pursuant to subsection D of Section 18-113.1 of this title shall not be counted for purposes of the limitations set forth in subsection C of this section.
E. No school district shall be penalized for exceeding class size limitations set forth in this section if the limitations are exceeded beginning after the first nine (9) weeks of the school year.
F. The first year that a school district exceeds the class size membership limitation as established and computed in subsection C of this section, the district shall receive as a penalty a reduction in the State Aid for the district. For each child in excess of the class size limitation, the reduction in State Aid to the district shall be determined as follows:
1. Multiply the averaged number of the October class size count of pupils which is in excess of the class size membership limit as provided for in subsection C of this section by the grade weight and by the Base Foundation Support Level for the current school year;
2. Multiply the averaged number of the October class size count of pupils which is in excess of the class size membership limit as provided for in subsection C of this section by the grade level weight and by the Incentive Aid guarantee for the current school year times twenty (20); and
3. Sum the products of paragraphs 1 and 2 of this subsection.
G. If a school district exceeds the class size membership limitation as established and computed in subsection C of this section for two (2) consecutive years, the district shall receive as a penalty denial of accreditation in accordance with the requirements of Section 3-104.4 of this title.
H. For the purpose of determining whether a penalty for exceeding class size limitations shall apply, a federally funded bilingual assistant shall not qualify as a teacher’s assistant.
I. Any school district which at the beginning of the school year does not have sufficient classrooms to meet the class size limitation provided for in this section as determined by guidelines established by the State Board of Education shall not be penalized for failure to meet the class size limitations provided for in this section if:
1. The school district has voted indebtedness, at any time within the five (5) years preceding the year the district exceeds the class size limitations or during the year the district exceeds the class size limitations, through the issuance of bonds or approval by voters of issuance of new bonds for more than eighty-five percent (85%) of the maximum allowable pursuant to the provisions of Section 26 of Article X of the Oklahoma Constitution as shown on the school district budget filed with the State Equalization Board for the current school year and certifications by the Attorney General prior to February 1 of the current school year; and
2. On the date of filing of the school district budget with the State Equalization Board, the school district is voting the maximum millage allowable for the support, maintenance and construction of schools as provided for in subsections (a), (c), (d) and (d-1) of Section 9 of Article X of the Oklahoma Constitution and Section 10 of Article X of the Oklahoma Constitution.
J. Any school district which exceeds the class size limitations as set forth in this section shall submit a written report to the State Board of Education, on or before July 1 of each year, setting forth the procedures that the district will follow in order to comply with this section.
K. School districts which receive state-appropriated funds pursuant to the provisions of Section 18-112.2 of this title and do not comply with the provisions of this section shall be subject to loss of State Aid for each child in excess of the class size limitations as specified in this section.
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Section 399.1. Application of Penalties. (70 O.S. § 18-113.4)
A. Beginning with the 1997-98 school year, the penalties for exceeding class size limitations established in Sections 18-113.1, 18-113.2 and 18-113.3 of this title shall not apply if the class size limitations, as set forth in said sections, are exceeded beginning after the first nine (9) weeks of the school year. If the class size limitations are exceeded during the first nine (9) weeks, the penalties shall apply.
B. For the purposes of calculating class size penalties established in Sections 18-113.1, 18-113.2 and 18-113.3 of this title, school districts shall use only the full-time-equivalency of the instructional staff who are under contract to work the full school year in question.
C. 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 provisions of Sections 18-113.1, 18-113.2 and 18-113.3 of this title for the year in which the consolidation or annexation occurs and for the next five (5) fiscal years.
Section 399.2. Schools in State Reformatories. (70 O.S. § 18-113.5)
Any school maintained in the state reformatories under the administrative authority of the Department of Corrections shall not be subject to the provisions of Section 18-113.3 of Title 70 of the Oklahoma Statutes. The State Board of Education shall not assess any penalties that would be imposed upon or sanctions that could result in denial of accreditation of a school pursuant to Section 18-113.3 of Title 70 of the Oklahoma Statutes for any school maintained in the state reformatories.
Section 400. Minimum Salary Schedule for 1990-91. (70 O.S. § 18-114)
For the 1990-91 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $17,000 | $18,106 | $19,212 |
| 1 | $18,161 | $19,267 | $20,373 |
| 2 | $18,493 | $19,599 | $20,705 |
| 3 | $18,714 | $19,820 | $20,926 |
| 4 | $19,046 | $20,152 | $21,258 |
| 5 | $19,378 | $20,484 | $21,590 |
| 6 | $19,599 | $20,705 | $21,811 |
| 7 | $19,931 | $21,037 | $22,143 |
| 8 | $20,152 | $21,258 | $22,475 |
| 9 | $20,484 | $21,590 | $22,696 |
| 10 | $20,705 | $21,811 | $22,917 |
| 11 | $21,037 | $22,143 | $23,249 |
| 12 | $21,258 | $22,364 | $23,470 |
| 13 | $21,590 | $22,696 | $23,802 |
| 14 | $21,701 | $22,807 | $23,913 |
| 15 | $22,032 | $23,138 | $24,244 |
Any of the degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for said districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on local salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ educational program beginning with fiscal year 1981. Beginning August 1, 1983, the State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation Counselor under the Department of Human Services if such counselor was employed as a certified teacher by the State Department of Education when the Division of Vocational Rehabilitation was transferred from the State Board for Vocational Education or the State Board of Education to the Oklahoma Public Welfare Commission on July 1, 1968.
Beginning August 1, 1984, the State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a Vocational Rehabilitation counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience that a certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if such experience primarily involved work with persons of school or preschool age and if such person, was at the time the experience was acquired, certified as, or eligible for certification as, a school psychologist or psychometrist.
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Section 401. Salaries in Excess of Required Minimum. (70 O.S. § 18-114.1)
Boards of education of all school districts may adopt a salary schedule and increments in excess of the minimums provided in this act.
Teacher can be paid more than minimum salary schedule, but cannot be required to donate part of compensation to school activity fund or other charity. January 17, 1980 (AG Op. No. 79-338)
Section 402. Instructors in Vocational Trade and Industrial Programs. (70 O.S. § 18-114.2)
To qualify for the yearly One Hundred Dollars ($100.00) increment as provided by the Oklahoma Statutes a tradesman or technician not having a college degree who is employed as an instructor in an approved vocational trade and industrial program shall complete eight (8) college hours each year until graduation or such other training courses as may be approved by the Oklahoma State Board for Vocational Education.
Section 403. Juris Doctorate Degree - Recognition in Salary Determination. (70 O.S. § 18-114.3)
Provided that, all school districts in the State of Oklahoma, employing certified personnel who have earned Juris Doctorate Degree, granted by an institution of higher learning with membership in a recognized accrediting association are required to accord to and grant to aforesaid degrees equal recognition for salary in contract determination.
Section 404. Minimum Salary Schedule for 1991-92. (70 O.S. § 18-114.4)
For the 1991-92 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $18,660 | $19,766 | $20,872 |
| 1 | $19,821 | $20,927 | $22,033 |
| 2 | $20,153 | $21,259 | $22,365 |
| 3 | $20,374 | $21,480 | $22,586 |
| 4 | $20,706 | $21,812 | $22,918 |
| 5 | $21,038 | $22,144 | $23,250 |
| 6 | $21,259 | $22,365 | $23,471 |
| 7 | $21,591 | $22,697 | $23,803 |
| 8 | $21,812 | $22,918 | $24,135 |
| 9 | $22,144 | $23,250 | $24,356 |
| 10 | $22,365 | $23,471 | $24,577 |
| 11 | $22,697 | $23,803 | $24,909 |
| 12 | $22,918 | $24,024 | $25,130 |
| 13 | $23,250 | $24,356 | $25,462 |
| 14 | $23,361 | $24,467 | $25,573 |
| 15 | $23,692 | $24,798 | $25,904 |
Any of the degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for said districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on local salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ education program beginning with fiscal year 1981. The State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation Counselor under the Department of Human Services if such counselor was employed as a certified teacher by the State Department of Education when the Division of Vocational Rehabilitation was transferred from the State Board for Vocational Education or the State Board of Education to the Oklahoma Public Welfare Commission on July 1, 1968.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a Vocational Rehabilitation Counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience that a certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if such experience primarily involved work with persons of school or preschool age and if such person was, at the time the experience was acquired, certified as, or eligible for certification as, a school psychologist or psychometrist.
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Section 405. Minimum Salary Schedule for 1992-93. (70 O.S. § 18-114.5)
For the 1992-93 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
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| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $20,460 | $21,566 | $22,672 |
| 1 | $21,621 | $22,727 | $23,833 |
| 2 | $21,953 | $23,059 | $24,165 |
| 3 | $22,174 | $23,280 | $24,386 |
| 4 | $22,506 | $23,612 | $24,718 |
| 5 | $22,838 | $23,944 | $25,050 |
| 6 | $23,059 | $24,165 | $25,271 |
| 7 | $23,391 | $24,497 | $25,603 |
| 8 | $23,612 | $24,718 | $25,935 |
| 9 | $23,944 | $25,050 | $26,156 |
| 10 | $24,165 | $25,271 | $26,377 |
| 11 | $24,497 | $25,603 | $26,709 |
| 12 | $24,718 | $25,824 | $26,930 |
| 13 | $25,050 | $26,156 | $27,262 |
| 14 | $25,161 | $26,267 | $27,373 |
| 15 | $25,492 | $26,598 | $27,704 |
Beginning with the 1992-93 school year, when determining the Minimum Salary Schedule, “fringe benefits” shall mean all or part of hospital or medical benefits, and sickness, accident, health or life insurance, and retirement benefits, excluding the contributions made pursuant to subsection A of Section 17-108.1 of this title. Any of the degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for said districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on local salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ educational program beginning with fiscal year 1981. The State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation Counselor under the Department of Human Services if such counselor was employed as a certified teacher by the State Department of Education when the Division of Vocational Rehabilitation was transferred from the State Board for Vocational Education or the State Board of Education to the Oklahoma Public Welfare Commission on July 1, 1968.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a Vocational Rehabilitation counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience that a certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if such experience primarily involved work with persons of school or pre-school age and if such person was, at the time the experience was acquired, certified as, or eligible for certification as, a school psychologist or psychometrist.
Section 406. Minimum Salary Schedule for 1993-94. (70 O.S. § 18-114.6)
For the 1993-94 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amount specified in the following schedule:
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $22,260 | $23,366 | $24,472 |
| 1 | $23,421 | $24,527 | $25,633 |
| 2 | $23,753 | $24,859 | $25,965 |
| 3 | $23,974 | $25,080 | $26,186 |
| 4 | $24,306 | $25,412 | $26,518 |
| 5 | $24,638 | $25,744 | $26,850 |
| 6 | $24,859 | $25,965 | $27,071 |
| 7 | $25,191 | $26,297 | $27,403 |
| 8 | $25,412 | $26,518 | $27,735 |
| 9 | $25,744 | $26,850 | $27,956 |
| 10 | $25,965 | $27,071 | $28,177 |
| 11 | $26,297 | $27,403 | $28,509 |
| 12 | $26,518 | $27,624 | $28,730 |
| 13 | $26,850 | $27,956 | $29,062 |
| 14 | $26,961 | $28,067 | $29,173 |
| 15 | $27,292 | $28,398 | $29,504 |
When determining the Minimum Salary Schedule, “fringe benefits” shall mean all or part of hospital or medical benefits, and sickness, accident, health or life insurance, and retirement benefits, excluding the contributions made pursuant to subsection A of Section 17-108.1 of this title. Any degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for said districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on local salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ educational program beginning with fiscal year 1981. The State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation counselor under the State Department of Rehabilitation Services if such counselor was employed as a certified teacher by the State Department of Education when the Division of vocational Rehabilitation was transferred from the State Board for Vocational Education or the State Board of Education to the Oklahoma Public Welfare commission on July 1, 1968.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a Vocational Rehabilitation Counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma.
The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience that a certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if such experience primarily involved work with persons of school or pre-school age and if such person was, at the time the experience was acquired, certified as or eligible for certification as, a school psychologist or psychometrist.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 407. Minimum Salary Schedule for 2000-01. (70 O.S. § 18-114.7)
A. Beginning with the 2000-01 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
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| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $27,060 | $28,166 | $29,272 |
| 1 | $28,221 | $29,327 | $30,433 |
| 2 | $28,553 | $29,659 | $30,765 |
| 3 | $28,885 | $29,991 | $31,097 |
| 4 | $29,217 | $30,323 | $31,429 |
| 5 | $29,549 | $30,655 | $31,761 |
| 6 | $29,881 | $30,987 | $32,093 |
| 7 | $30,213 | $31,319 | $32,425 |
| 8 | $30,545 | $31,651 | $32,757 |
| 9 | $30,877 | $31,983 | $33,089 |
| 10 | $31,209 | $32,315 | $33,421 |
| 11 | $31,541 | $32,647 | $33,753 |
| 12 | $31,873 | $32,979 | $34,085 |
| 13 | $32,205 | $33,311 | $34,417 |
| 14 | $32,537 | $33,643 | $34,749 |
| 15 | $32,869 | $33,975 | $35,081 |
| 16 | $33,201 | $34,307 | $35,413 |
| 17 | $33,533 | $34,639 | $35,745 |
| 18 | $33,865 | $34,971 | $36,077 |
| 19 | $34,197 | $35,303 | $36,409 |
| 20 | $34,529 | $35,635 | $36,741 |
| 21 | $34,861 | $35,967 | $37,073 |
| 22 | $35,193 | $36,299 | $37,405 |
| 23 | $35,525 | $36,631 | $37,737 |
| 24 | $35,857 | $36,963 | $38,069 |
| 25 | $36,189 | $37,295 | $38,401 |
For the 2000-01 school year, any amounts received pursuant to Section 1, Chapter 1, O.S.L. 2000 shall count towards the minimum salary schedule established in this section for those teachers who qualified for the salary increase under Section 1, Chapter 1, O.S.L. 2000.
When determining the Minimum Salary Schedule, “fringe benefits” shall mean all or part of retirement benefits, excluding the contributions made pursuant to subsection A of Section 17-108.1 of this title and the flexible benefit allowance pursuant to Section 26-105 of this title from the flexible benefit allowance funds disbursed by the State Board of Education and the State Board of Career and Technology Education pursuant to Section 26-104 of this title. Amounts paid by a district for fringe benefits that were utilized to meet the requirements of this subsection for the 2003-04 school year shall be paid to teachers in salary beginning in the 2004-05 school year to meet the requirements of this subsection. Any of the degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for said districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on local salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ educational program beginning with fiscal year 1981. The State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation Counselor under the Department of Human Services if such counselor was employed as a certified teacher by the State Department of Education when the Division of Vocational Rehabilitation was transferred from the State Board of Career and Technology Education or the State Board of Education to the Oklahoma Public Welfare Commission on July 1, 1968.
B. The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a:
1. Vocational Rehabilitation Counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma;
2. Certified teacher completed while employed by the Department of Human Services Child Study Center at University Hospital, if the teacher was certified as a teacher in Oklahoma; and
3. Certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if such experience primarily involved work with persons of school or pre-school age and if such person was, at the time the experience was acquired, certified as, or eligible for certification as, a school psychologist or psychometrist.
C. The provisions of this section shall not apply to teachers who have entered into postretirement employment with a public school in Oklahoma and are still receiving a monthly retirement benefit.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 408. Continuation of Contract Terms Beyond Fiscal Year. (70 O.S. § 18-114.8)
During the twelve-month period following the expiration of a collective bargaining agreement, no district board of education may reduce the wages, hours, fringe benefits or other terms and conditions of employment for any category of employees that were agreed to in the expired collective bargaining agreement, except pursuant to a subsequent collective bargaining agreement or pursuant to implementation of the plan filed by the district board of education with the State Superintendent of Public Instruction following exhaustion of the negotiations impasse process as provided in Section 509.7 of Title 70 of the Oklahoma Statutes.
Section 408.1 Salary and Benefits Not to Be Decreased. (70 O.S. § 18-114.9)
A. If a teacher, as defined in Section 6-101.3 of this title, is employed by the same school district for the next school year as the preceding school year, the total compensation, consisting of salary and fringe benefits, of the teacher shall not be decreased the next school year unless the hours or the duties of the teacher are reduced proportionately.
For school year 2004-05, total compensation shall not include any amount paid by a district during school year 2003-04 over and above the flexible benefit allowance for certified personnel pursuant to Section 26-105 of this title toward employee health insurance if:
1. The district provided the health insurance benefit mandated in Section 1310.1 of Title 74 of the Oklahoma Statutes as a fringe benefit that required the employee to accept the health insurance option in order to receive the benefit; and
2. The district did not apply the payment toward meeting the requirements of subsection A of Section 18-114.7 of this title.
B. Subject to the provisions of this section, any school district that willfully reduces or has in years previous to enactment of this section willfully reduced the compensation of a teacher in violation of subsection A of this section shall forfeit as a penalty a portion of its State Aid equal to the total amount that the teacher was underpaid. If the teacher was underpaid for more than one (1) school year, the amount forfeited shall equal the cumulative amount that the teacher was underpaid. The amount to be forfeited shall be deducted from the State Aid payment following confirmation of the underpayment by the State Department of Education.
C. In addition to the amount of State Aid forfeited as a penalty pursuant to subsection B of this section, in order to ensure that the teacher receives the full amount of unpaid compensation, the State Department of Education shall withhold an amount which is equal to the total amount that the teacher was underpaid from the State Aid payment of the school district and pay the amount directly to the teacher. The Board shall not withhold an amount for payment to the teacher pursuant to the subsection if the teacher has recovered the underpayment pursuant to judicial action.
D. Complaints filed with the State Board of Education pursuant to this section may be based on alleged underpayments during fiscal years that began:
1. On or after July 1, 2002; or
2. Before July 1, 2002, if the teacher filed an action to recover the underpayment in a court of competent jurisdiction before July 1, 2002.
E. Complaints filed with the State Board of Education alleging underpayment during fiscal years that began on or after July 1, 2002, shall be filed within one (1) year of the end of the fiscal year in which the underpayment is alleged to have occurred.
F. Filing a complaint with the State Board of Education pursuant to this section shall not operate to prohibit a teacher from filing an action for underpayment in a court of competent jurisdiction or continuing to pursue an action for underpayment pending in a court of competent jurisdiction on August 29, 2003.
G. The State Board of Education shall promulgate rules necessary to implement the provisions of this section. The rules shall include, but not be limited to, procedures for a teacher to file a complaint for violation of this section and the Department to investigate the complaint.
Section 408.2. Repealed.
Section 408.3. Monies Previously Paid For Health Insurance To Be Used For Instruction Costs. (70 O.S. § 18-114.11)
A. Except as provided in subsection B of this section, for school year 2004-05, the following provisions shall apply:
1. The total dollar amount a district was required to pay for all certified personnel, as defined in Section 26-103 of Title 70 of the Oklahoma Statutes, during school year 2003-04 over and above the flexible benefit allowance for certified personnel pursuant to Section 26-105 of Title 70 of the Oklahoma Statutes, in order to meet the payment mandated in Section 1310.1 of Title 74 of the Oklahoma Statutes, but not to meet the requirements of subsection A of Section 18-114.7 of Title 70 of the Oklahoma Statutes, shall be used by the district for instruction costs as defined in the Oklahoma Cost Accounting System, or for certified counselors, librarians, psychologists, psychometrists, speechlanguage pathologists, and certified or registered nurses, including but not limited to new or existing personnel; and
2. The total dollar amount a district paid for all certified personnel, as defined in Section 26-103 of Title 70 of the Oklahoma Statutes, who participated in the health insurance plan offered by the State and Education Employees Group Insurance Board or the self-insured plan offered by the district, during school year 2003-04 as additional contributions toward employee health insurance, not including the flexible benefit allowance and not including the amount described in paragraph 1 of this section, shall be paid by the district as increased total compensation to certified personnel, as defined in Section 26-103 of Title 70 of the Oklahoma Statutes, in taxable compensation or fringe benefits as determined by the district board of education or paid pursuant to the terms of a collective bargaining agreement.
B.
1. Of the total dollar amount a district was required to pay as described in paragraph 1 of subsection A of this section, any amount that is used to meet the requirements of subsection A of Section 18-114.7 of Title 70 of the Oklahoma Statutes shall not be subject to the requirements of paragraph 1 of subsection A of this section.
2. Of the total dollar amount a district paid as described in paragraph 2 of subsection A of this section, any amount that is used to meet the requirements of subsection A of Section 18-114.7 of Title 70 of the Oklahoma Statutes shall not be subject to the requirements of paragraph 2 of subsection A of this section.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 408.4. Minimum Salary Schedule for 2005-2006, 2006-2007, 2007-2008, 2008-2009. (70 O.S. § 18-114.12)
A. For the 2005-06 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $28,000 | $29,200 | $30,400 |
| 1 | $28,375 | $29,575 | $30,775 |
| 2 | $28,750 | $29,950 | $31,150 |
| 3 | $29,125 | $30,325 | $31,525 |
| 4 | $29,500 | $30,700 | $31,900 |
| 5 | $29,900 | $31,100 | $32,300 |
| 6 | $30,300 | $31,500 | $32,700 |
| 7 | $30,700 | $31,900 | $33,100 |
| 8 | $31,100 | $32,300 | $33,500 |
| 9 | $31,500 | $32,700 | $33,900 |
| 10 | $31,925 | $33,125 | $34,325 |
| 11 | $32,350 | $33,550 | $34,750 |
| 12 | $32,775 | $33,975 | $35,175 |
| 13 | $33,200 | $34,400 | $35,600 |
| 14 | $33,625 | $34,825 | $36,025 |
| 15 | $34,050 | $35,250 | $36,450 |
| 16 | $34,475 | $35,675 | $36,875 |
| 17 | $34,900 | $36,100 | $37,300 |
| 18 | $35,325 | $36,525 | $37,725 |
| 19 | $35,750 | $36,950 | $38,150 |
| 20 | $36,175 | $37,375 | $38,575 |
| 21 | $36,600 | $37,800 | $39,000 |
| 22 | $37,025 | $38,225 | $39,425 |
| 23 | $37,450 | $38,650 | $39,850 |
| 24 | $37,875 | $39,075 | $40,275 |
| 25 | $38,300 | $39,500 | $40,700 |
B. For the 2006-07 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $31,000 | $32,200 | $33,400 |
| 1 | $31,375 | $32,575 | $33,775 |
| 2 | $31,750 | $32,950 | $34,150 |
| 3 | $32,125 | $33,325 | $34,525 |
| 4 | $32,500 | $33,700 | $34,900 |
| 5 | $32,900 | $34,100 | $35,300 |
| 6 | $33,300 | $34,500 | $35,700 |
| 7 | $33,700 | $34,900 | $36,100 |
| 8 | $34,100 | $35,300 | $36,500 |
| 9 | $34,500 | $35,700 | $36,900 |
| 10 | $34,925 | $36,125 | $37,325 |
| 11 | $35,350 | $36,550 | $37,750 |
| 12 | $35,775 | $36,975 | $38,175 |
| 13 | $36,200 | $37,400 | $38,600 |
| 14 | $36,625 | $37,825 | $39,025 |
| 15 | $37,050 | $38,250 | $39,450 |
| 16 | $37,475 | $38,675 | $39,875 |
| 17 | $37,900 | $39,100 | $40,300 |
| 18 | $38,325 | $39,525 | $40,725 |
| 19 | $38,750 | $39,950 | $41,150 |
| 20 | $39,175 | $40,375 | $41,575 |
| 21 | $39,600 | $40,800 | $42,000 |
| 22 | $40,025 | $41,225 | $42,425 |
| 23 | $40,450 | $41,650 | $42,850 |
| 24 | $40,875 | $42,075 | $43,275 |
| 25 | $41,300 | $42,500 | $43,700 |
C. Beginning with the 2007-08 school year, teachers in the public schools of Oklahoma shall receive in salary and/or fringe benefits not less than the amounts specified in the following schedule:
MINIMUM SALARY SCHEDULE |
|||
| Year of Experience | Bachelor’s Degree | Master’s Degree | Doctor’s Degree |
| 0 | $31,600 | $32,800 | $34,000 |
| 1 | $31,975 | $33,175 | $34,375 |
| 2 | $32,350 | $33,550 | $34,750 |
| 3 | $32,725 | $33,925 | $35,125 |
| 4 | $33,100 | $34,700 | $35,500 |
| 5 | $33,500 | $35,100 | $35,900 |
| 6 | $33,900 | $31,500 | $36,300 |
| 7 | $34,300 | $35,500 | $36,700 |
| 8 | $34,700 | $35,900 | $37,100 |
| 9 | $35,100 | $36,300 | $37,500 |
| 10 | $35,950 | $37,575 | $39,625 |
| 11 | $36,375 | $38,000 | $40,050 |
| 12 | $36,800 | $38,425 | $40,475 |
| 13 | $37,225 | $38,850 | $40,900 |
| 14 | $37,650 | $39,275 | $41.325 |
| 15 | $38,075 | $39,700 | $41,750 |
| 16 | $38,500 | $40,125 | $42,175 |
| 17 | $38,925 | $40,550 | $42,600 |
| 18 | $39,350 | $40,975 | $43,025 |
| 19 | $39,775 | $41,400 | $43,450 |
| 20 | $40,200 | $41,825 | $43,875 |
| 21 | $40,625 | $42,250 | $44,300 |
| 22 | $41,050 | $42,675 | $44,725 |
| 23 | $41,475 | $43,100 | $45,150 |
| 24 | $41,900 | $43,525 | $45,575 |
| 25 | $42,325 | $43,950 | $46,000 |
D. When determining the Minimum Salary Schedule, “fringe benefits” shall mean all or part of retirement benefits, excluding the contributions made pursuant to subsection A of Section 17-108.1 of this title and the flexible benefit allowance pursuant to Section 26-105 of this title from the flexible benefit allowance funds disbursed by the State Board of Education and the State Board of Career and Technology Education pursuant to Section 26-104 of this title. Any of the degrees referred to in this section shall be from a college recognized by the State Board of Education. The State Board of Education shall accept teaching experience from out-of-state school districts that are accredited by the State Board of Education or appropriate state accrediting agency for the districts. For the purpose of state salary increments and retirement, no teacher shall be granted credit for more than five (5) years’ active duty in the military service, or out-of-state teaching experience as a certified teacher or its equivalent. Nothing in this section shall prohibit boards of education from crediting more years of experience on district salary schedules than those allowed for state purposes. The State Board of Education shall recognize, for purposes of certification and salary increments, the years of experience of a certified teacher who teaches in the Department of Corrections’ educational program beginning with fiscal year 1981. The State Board of Education shall recognize for purposes of certification and salary increments the years of experience of a Vocational Rehabilitation Counselor under the Department of Human Services if the counselor was employed as a certified teacher by the State Department of Education when the Division of Vocational Rehabilitation was transferred from the State Board of Career and Technology Education or the State Board of Education to the Oklahoma Public Welfare Commission on July 1, 1968.
E. The State Board of Education shall recognize for purposes of certification and salary increments all of the years of experience a:
1. Vocational Rehabilitation Counselor completed while employed by the Department of Human Services if such counselor was certified as a teacher or was eligible for certification as a teacher in Oklahoma;
2. Certified teacher completed while employed by the Department of Human Services Child Study Center at University Hospital, if the teacher was certified as a teacher in Oklahoma; and
3. Certified school psychologist or psychometrist completed while employed as a doctoral intern, psychological assistant, or psychologist with any agency of the State of Oklahoma if the experience primarily involved work with persons of school or preschool age and if the person was, at the time the experience was acquired, certified as, or eligible for certification as, a school psychologist or psychometrist.
F. The provisions of this section shall not apply to teachers who have entered into postretirement employment with a public school in Oklahoma and are still receiving a monthly retirement benefit.
For the purposes of meeting minimum salary requirements, the salary of a teacher may include school district payment of any employee contributions towards retirement, but employer contributions towards retirement benefits or flexible spending benefits may not be included. Feb. 23, 2007 (AG Op. No. 07-04)
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 408.5 Salary Increase Appropriations to be added to State Aid Appropriations. (70 O.S. § 18-114.13)
State appropriated funding for certified or support personnel salary increases that is not appropriated through the State Aid formula provided in Section 18-200.1 of Title 70 of the Oklahoma Statutes shall be added to the state appropriation for the State Aid formula in the next fiscal year following the year the increase became effective, and each year thereafter. For the purposes of this section, state appropriated funding for certified or support personnel salary increases shall not include funding for the following items for education employees: health benefit allowances, Academic Achievement Awards, Mentor Teacher Stipends, Education Leadership Oklahoma bonuses, and the Oklahoma Ambassador of Teaching.
Section 409. Annual Budget Can Include Increased Aid. (70 O.S. § 18-115)
In the preparation of their budgets and estimates of income for the school years 1971-1972 and thereafter, the school districts of this state may include the increased amounts of State Aid provided by this act.
Section 410. Forfeit State Aid. (70 O.S. § 18-116)
A. Any school district which willfully operates school buses contrary to the rules and regulations prescribed by the State Board of Education shall forfeit its State Aid for the time of noncompliance. All State Aid funds shall be withheld from any school district that does not comply with the standards of the State Board of Education for accrediting.
B. Any school district that willfully pays a teacher less than the minimum salary required by law including the five percent (5%) increments for special education or alternative education shall forfeit a portion of its State Aid equal to the amount that the teacher was underpaid. The amount to be forfeited shall be deducted from the State Aid payment following confirmation of the underpayment by the State Department of Education.
C.
1. No more than fifty percent (50%) of the funds apportioned to school districts under the provisions of this article shall be paid by the state unless and until there has been filed with the State Board of Education on forms prescribed by such Board an itemized sworn account of the expenditures and revenues of the school district during the next preceding fiscal year and a teacher personnel report for the current year.
2. All State Aid paid to a district whose district budget, as filed with the State Auditor and Inspector, shows that the appropriations of the district, plus the State Aid and other cash funds for which the district qualifies, will not enable it to maintain a full term of school as defined by this article, shall be credited against the State Aid of the district or districts to which the first district shall be annexed, if annexation is required. It is intended that the balance of any unexpended State Aid or other revenue originally allocated to an annexed district shall be paid to the receiving district.
D. School districts receiving State Aid shall not spend any of these funds except by regularly issued warrants. The warrants shall be issued against properly approved encumbrances in the manner provided by law. All encumbrances shall be approved by the board of education of the school district at a regular meeting or a special meeting called for that purpose. All original copies of encumbrances as represented by purchase orders, shall be filed in either numerical or alphabetical order, with the original paid invoice or invoices attached, accompanied by a signed and dated receiving copy verifying receipt of goods or services. It shall be unlawful to register or pay the warrant unless such warrant conforms to the statutes regulating the allowance and issuance thereof. Said treasurer shall purchase, by treasurer's check, all warrants issued.
E. All board of education members, employees, or other officials of school districts required to make reports to the State Board of Education or other agencies under the provisions of this article, and all persons lawfully charged with the duty of making records of original entry, such as teachers' registers, transportation records, and financial records, which form the basis, in whole or in part, of said reports, shall exercise the highest degree of diligence, accuracy, and good faith in making said records and reports reflect the truth. Teachers' registers shall be marked daily in ink, by the teacher or principal in charge of rooms or groups of pupils. Provided, the State Board of Education may authorize alternate systems of accounting for pupils' attendance in districts using data processing methods.
F. The State Board of Education shall revoke the certificate of any teacher, principal, or superintendent who knowingly or willfully violates any of the provisions of this article.
G. Any official involved in the execution of this article who shall fail or refuse to carry out any of the provisions thereof shall be liable on his official bond, if any, for the monetary damages resulting from said failure to act, and in addition thereto shall be subject to removal from office for neglect of duty under the provisions of law relating to the removal of public officials.
H. Any person or firm who shall knowingly or willfully violate any of the provisions of this article shall be guilty of a misdemeanor. Any public official or public employee violating any of the provisions of this article shall be subject to the penalties for a misdemeanor and in addition thereto shall forfeit his position or office. Any officer or employee of the State Board of Education who knowingly or willfully apportions or disburses any monies appropriated by this article contrary to the provisions of this article shall be subject to the penalties for a misdemeanor and in addition shall forfeit his office or position.
I. The State Board of Education shall prescribe the form of all records, reports and applications for State Aid necessary to the proper administration of this article, and it shall be the duty of all, school district superintendents, and boards of education of school districts to make such reports fully and completely at the time and in the manner prescribed by the State Board of Education. The State Board of Education shall also have authority and it shall be its duty to promulgate rules and regulations, not inconsistent with the provisions hereof, relative to the distribution of funds and for the administration of this article. Such regulations and rules shall apply alike to all school districts.
J. Any school district that is not in compliance with the standards and requirements established by the State Board of Education related to the state student record system as provided in Section 3-160 of this title shall forfeit its State Aid for the time of noncompliance.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 411. State Aid - Apportionment. (70 O.S. § 18-117)
All apportionments of State Aid to school districts shall be made by the State Board of Education through its Director of Finance, who shall not knowingly make any apportionment or disbursement of State Aid funds which is not authorized by law. Any State Aid funds illegally disbursed by the Director of Finance shall be returned to the State Treasurer by the school district receiving such funds, or legal action shall be instituted in the name of the state against such school district or on the bond of the Director of Finance.
Section 412. Examiners - State Aid Funds Defined. (70 O.S. § 18-118)
A. The State Auditor and Inspector shall approve auditors who shall audit the funds of the public school districts and the use made of the monies thereof, and shall make such other audits as may be required by the State Auditor and Inspector.
B. School districts and officers and employees thereof who divert any monies received by a district from the purpose for which the monies were apportioned to the district shall be jointly and severally liable for any such diversion.
C. If audits disclose that state monies have been illegally apportioned to, or illegally disbursed or expended by, a school district or any of its officers or employees, the State Board of Education shall make demand that the monies be returned to the State Treasurer by such school district. If the monies are not returned, the State Board of Education shall withhold the unreturned amount from subsequent allocations of state funds otherwise due the district. The State Board of Education shall cause suit to be instituted to recover for the state any monies illegally disbursed or expended, if not otherwise recovered as provided herein.
Recovering an overpayment of state aid does not impose the type of obligation prohibited by the constitutional debt limitations. ISD No. 20 of Muskogee County v. Okla. State Dept. of Education, 2003 OK 18, 65 P.3d 612.
This section places an obligation on State Board of Education to recover monies, including a prior year overpayment of state aid once it is determined that an overpayment has occurred. July 20, 1999 (AG Op. No. 99-36)
Section 413. Loss of Average Daily Attendance - Dismissal of Teachers. (70 O.S. § 18-123)
Teachers may be dismissed if a school district has a loss of average daily attendance over the prior year which would reduce state aid to the extent that such district was unable to finance the contract salaries of teachers employed by school districts under the continuing contract law.
Section 414. Expenditures for Administrative Services in Districts with ADA Exceeding 1,500 Students. (70 O.S. § 18-124)
A. Any school district with an average daily attendance (ADA) of more than one thousand five hundred (1,500) students for the preceding year which expends for administrative services in the 2005-06 school year or any school year thereafter, less expenditures for legal services, more than five percent (5%) of the amount it expends for total expenditures, less expenditures for legal services, shall have the amount which exceeds the five percent (5%) withheld the following year from the Foundation and Salary Incentive Aid for the school district.
B. Any school district with an average daily attendance (ADA) of more than five hundred (500) students but not more than one thousand five hundred (1,500) students for the preceding year which expends for administrative services in the 2005-06 school year or any school year thereafter, less expenditures for legal services, more than seven percent (7%) of the amount it expends for total expenditures, less expenditures for legal services, shall have the amount which exceeds the seven percent (7%) withheld the following year from the Foundation and Salary Incentive Aid for the school district.
C. Any school district with an average daily attendance (ADA) of five hundred (500) or fewer students for the preceding year which expends for administrative services in the 2005-06 school year or any school year thereafter, less expenditures for legal services, more than eight percent (8%) of the amount it expends for total expenditures, less expenditures for legal services, shall have the amount which exceeds the eight percent (8%) withheld the following year from the Foundation and Salary Incentive Aid for the school district.
D. For purposes of this section, “administrative services” means costs associated with:
1. Staff for the board of education;
2. The secretary/clerk for the board of education;
3. Staff relations;
4. Negotiations staff;
5. Immediate staff of the superintendent, any elementary superintendent or any assistant superintendent;
6. Any superintendent, elementary superintendent, or assistant superintendent;
7. Any employee of a school district employed as a director, coordinator, supervisor, or who has responsibility for administrative functions of a school district; and
8. Any consultant hired by the school district.
E. If an employee of a school district is employed in a position where part of the employee’s time is spent as an administrator and part of the time is spent in nonadministrative functions, the percentage of time spent as an administrator shall be included as administrative services. A superintendent who spends part of the time performing exempted nonadministrative services such as teaching in the classroom, serving as a principal, counselor, or library media specialist, can code up to forty percent (40%) of their salary to other nonadministrative functions. The total amount of time a superintendent of a school district spends performing services for a school district shall be included as administrative services even if part of the time the superintendent is performing nonexempted nonadministrative service functions. The total amount received by a superintendent from the school district as salary, for the performance of administrative and nonexempted nonadministrative services, shall be recorded under the code for superintendent salary as provided for in the Oklahoma Cost Accounting System.
F. Each school site within a school district shall take steps to ensure that the administrative costs for the school comply with the expenditure limits established for school districts in this section.
G. Funds withheld pursuant to the provisions of this section shall be distributed through the State Aid formula to the districts not so penalized.
H. For the 2003-04 and 2004-05 school year, school districts shall report to the State Department of Education the costs associated with administrative services for the school district as defined in subsection D of this section.
Note: Amended by SB 664, Sec. 1 & HB 1372, Sec. 1 of the 2011 Reg. Sess. Effective July 1, 2011.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 415. Incentive Grants to Fund Cooperative Programs. (70 O.S. § 18-125)
Recognizing the needs small school districts have to meet increased high school graduation and college admission requirements, and the difficulty such districts may experience in offering the necessary academic courses, the Legislature hereby states its intent to assist such districts through the creation of incentive grants to fund cooperative programs. Such grants shall be allocated by the State Board of Education on a competitive basis to school districts with an average daily attendance of eight hundred (800) or less, or to any school district participating in the East Central Educational Support Center, to enter into an agreement with one or more districts of any size or an accredited institution of higher education to provide classes in mathematics, science, a foreign language, computer education, visual arts or music to elementary or secondary students. In allocating incentive grants to fund cooperative programs, the State Department of Education shall give priority to those programs that emphasize classes required for high school graduation and college admission. Funding provided in the grants shall be expended for instruction-related personnel, equipment, transportation, materials and telecommunications, including but not limited to telecommunication equipment, instruction and other materials. Funding provided for grants for telecommunication shall not exceed fifty percent (50%) of the funds provided for all grants specified in this section. No funds provided shall be used for construction of buildings.
Section 416. Common School Capital Improvement Act. (70 O.S. § 18-151)
This act shall be cited as the “Common School Capital Improvement Act”.
Section 417. Legislative Intent - School Facilities. (70 O.S. § 18-152)
It is hereby declared to be the intent of the Legislature to assure that students in the public schools of this state occupy facilities which are designed for adaptability to program offerings. Such facilities should be structurally safe, well maintained and contain adequate space to meet the instructional needs of each student. It is further declared to be the intent of the Legislature that these facility standards be implemented through the Common School Capital Improvement Act.
Section 418. Capital Improvement Plan. (70 O.S. § 18-153)
A. Each local school district shall develop and adopt a four-year capital improvement plan for the public schools in the district and shall submit such plan to the State Board of Education as provided for in Section 1 of this act. Each local school district shall review and update their plan annually. Capital improvement plans shall be based upon guidelines developed by the State Department of Education.
B. The State Department of Education shall develop and the State Board of Education shall adopt a statewide four-year capital improvement master plan for the public common schools of this state. Such master plan shall be subject to the provisions of Section 308 of Title 75 of the Oklahoma Statutes. All plans specified in this section shall be reviewed by the Common School Capital Improvement Needs Assessment Committee as established by this act.
Section 418. Capital Improvement Plan. (70 O.S. § 18-153)
(Effective August 24, 2012)
A. Each local school district shall develop and adopt a four-year capital improvement plan for the public schools in the district. Each local school district shall review and update their plan annually. Capital improvement plans shall be based upon guidelines developed by the State Department of Education.
B. The State Department of Education shall develop and the State Board of Education shall adopt a statewide four-year capital improvement master plan for the public common schools of this state. Such master plan shall be subject to the provisions of Section 308 of Title 75 of the Oklahoma Statutes.
Section 419. Common School Capital Improvement Assessment Committee. (70 O.S. § 18-154)
There is hereby created a Common School Capital Improvement Needs Assessment Committee which shall have such duties as prescribed by law. The Committee shall consist of seven (7) members as follows:
1. Two members shall be appointed by the Speaker of the House of Representatives;
2. Two members shall be appointed by the President Pro Tempore of the Senate;
3. One member shall be appointed by the Governor;
4. One member shall be the State Fire Marshal or a designee; and
5. One member shall be the Administrator of the Special Education Section of the State Department of Education or a designee.
The appointed members of the Committee each shall serve at the pleasure of their appointing officer. The member appointed by the Governor shall serve as the Chairman of the Committee. The Administrator of the School Plant Services Section of the State Department of Education shall serve as Executive Director to the Committee. The Committee shall review the four-year capital improvement plans of the school districts when they are submitted to the State Board of Education as provided in Section 1 of this act. The Committee members shall be reimbursed for actual and necessary travel expenses as provided by the State Travel Reimbursement Act.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 420. State Schools Facilities Program. (70 O.S. § 18-161)
The State Board of Education shall have the authority to establish and promulgate rules and regulations for a State Schools Facilities Program.
Section 421. Schools Capital Improvements Budget. (70 O.S. § 18-162)
No later than the first day of October of each year, the State Board of Education shall submit with the itemized budget request and estimates for the ensuing fiscal year, a Schools Capital Improvements Budget. Such Schools Capital Improvements Budget shall be submitted to the Director of State Finance, the Director of the Legislative Service Bureau and the Oklahoma Development Finance Authority.
Section 422. (Omitted)
Section 422.1. State Aid - Foundation Aid - Transportation Supplement - Salary Incentive Aid. (70 O.S. § 18-200.1)
A. Beginning with the 1997-98 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 assessed valuation of the preceding year and the highest weighted average daily membership for the school district of the two (2) preceding school years; however, the weighted membership of nonresident, transferred pupils enrolled in online courses shall be based on the weighted average daily membership of the preceding school year. Each school district shall submit the following data based on the first nine (9) weeks, to be used in the calculation of the average daily membership 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 of this section. The State Department of Education shall complete an audit, using procedures established by the Department, of the student enrollment by grade level data, pupil category counts and transportation supplement data 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 and 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 Education according to law, the January 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 retain not less than one and one-half percent (1 ½%) of the total funds appropriated for financial support of schools, to be used to make midyear adjustments in State Aid and which shall be reflected in the final allocations. If the amount of appropriated funds, including the one and one-half percent (1 ½%) retained, remaining after January 1 of each year is not sufficient to fully fund the final allocations, the Department shall recalculate each school district’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 adjusted 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 any 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 the district’s second preceding year’s total revenues excluding federal revenue, insurance loss payments, reimbursements, recovery of overpayments and refunds, unused reserves, prior expenditures recovered, prior year surpluses, and less the amount of any transfer fees paid in that year.
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 revenue, insurance loss payments, reimbursements, recovery of overpayments and refunds, unused reserves, prior expenditures recovered, prior year surpluses, and less the amount of any transfer fees paid in that year.
D. For the 1997-98 school year, and each school year thereafter, Foundation Aid, the Transportation Supplement and Salary Incentive Aid shall be calculated as follows:
1. Foundation Aid shall be determined by subtracting the amount of the Foundation Program Income from the cost of the Foundation Program and adding to this difference the Transportation Supplement.
a. The Foundation Program shall be a district’s highest weighted average daily membership based on the first nine (9) weeks of the current school year, the preceding school year or the second preceding school year of a school district, as determined by the provisions 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, multiplied by the Base Foundation Support Level. However, for the portion of weighted membership derived from nonresident, transferred pupils enrolled in online courses, the Foundation 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 provisions 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, multiplied 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 revenues 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
(2) Seventy-five percent (75%) of the amount received by the school district from the proceeds of the county levy during the preceding fiscal year, as levied pursuant to subsection (b) of Section 9 of Article X of the Oklahoma Constitution, and
(3) Motor Vehicle Collections, and
(4) Gross Production Tax, and
(5) State Apportionment, and
(6) R.E.A. 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 ½) miles or more from school.
b. The per capita allowance shall be determined using the following chart:
DENSITY FIGURE |
PER CAPITA ALLOWANCE |
DENSITY FIGURE |
PER CAPITA 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 |
| .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 guarantee by the district’s highest weighted average daily membership based on the first nine (9) weeks of the current school year, the preceding school year or the second preceding school year of
a school district, as determined by the provisions 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.
b. Divide the district’s adjusted assessed valuation of the current school year minus the previous year’s protested ad valorem tax revenues held as prescribed in Section 2884 of Title 68 of the Oklahoma Statutes, by one thousand (1,000) and subtract the quotient from the product of subparagraph a of this paragraph. The remainder shall not be less than zero (0).
c. Multiply the number of mills 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
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 which 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 districts, 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 student mobility rate, allocation of the State Aid Formula and mid-year 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 Education. Funding for the development, implementation, personnel training and 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 valorem 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 school 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, then the school district’s 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 district 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) consecutive years:
| Total Amount of General Fund Collections, Excluding Previous Year Cash Surplus as of June 30 |
Amount of General Fund Balance Allowable |
| Less than $1,000,000 | 40% |
| $1,000,000 - $2,999,999 | 35% |
| $3,000,000 - $3,999,999 | 30% |
| $4,000,000 - $4,999,999 | 25% |
| $5,000,000 - $5,999,999 | 20% |
| $6,000,000 - $7,999,999 | 18% |
| $8,000,000 - $9,999,999 | 16% |
| $10,000,000 or more | 14% |
2. By February 1 the State Department of Education shall send by certified mail, with return receipt requested, to each School District Superintendent, Auditor and Regional Accreditation Officer a notice of and calculation sheet reflecting the general fund 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 district 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 the 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) 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 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 from the increase in State Aid.
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 financial 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 consolidation 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 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. 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 desire 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 the 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 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.
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:
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 law 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.
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 Office, pursuant to this subsection shall be reported by school district on forms developed by the State Department of Education. (70-18-200.1)
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
Section 423. (Omitted)
Section 423.1. Weighted ADM. (70 O.S. § 18-201.1)
A. Beginning with the 1997-98 school year, and each school year thereafter, the weighted membership of a school district for calculation of Foundation Aid purposes pursuant to paragraph 1 of subsection D of Section 18-200.1 of this title shall be the sum of the weighted pupil grade level calculation, the weighted pupil category calculation, the weighted district calculation and the weighted teacher experience and degree calculation. The weighted membership of a school district for calculation of Salary Incentive Aid purposes pursuant to paragraph 3 of subsection D of Section 18-200.1 of this title shall be the sum of the weighted pupil grade level calculation, the weighted pupil category calculation, the weighted district calculation, and the weighted teacher experience and degree calculation.
B. The weighted calculations provided for in subsection A of this section shall be based on the highest weighted average daily membership of the first nine (9) weeks of the current school year, the preceding school year or the second preceding school year of a school district, unless otherwise specified. The highest of the three (3) weighted average daily memberships shall be used consistently in all of the calculations; however, the portion of weighted membership derived from nonresident, transferred pupils enrolled in online courses shall be based on the weighted average daily membership of the first nine (9) weeks of the current school year. The average daily membership data used for all calculations in paragraphs 1, 2, 3 and 4 of this subsection shall be the same as used in the calculation of the State Aid Formula. The weighted calculations provided for in subsection A of this section shall be determined as follows:
1. The weighted pupil grade level calculation shall be determined by taking the highest average daily membership and assigning weights to the pupils according to grade attended as follows:
GRADE LEVEL |
WEIGHT |
| a. Half-day early childhood programs | .7 |
| b. Full-day early childhood programs | 1.3 |
| c. Half-day kindergarten | 1.3 |
| d. Full-day kindergarten | 1.5 |
| e. First and second grade | 1.351 |
| f. Third grade | 1.051 |
| g. Fourth through sixth grade | 1.0 |
| h. Seventh through twelfth grade | 1.2 |
| i. Out-of-home placement | 1.50 |
Multiply the membership of each subparagraph of this paragraph by the weight assigned to such subparagraph of this paragraph and add the totals together to determine the weighted pupil grade level calculation for a school district. Determination of the pupils eligible for the early childhood program weight shall be pursuant to the provisions of Section 1-114 of this title. The pupils eligible for the out-of-home placement pupil weight shall be students who are not residents of the school district in which they are receiving education pursuant to the provisions of subsection D of Section 1-113 of this title. Such weight may be claimed by the district providing educational services to such student for the days that student is enrolled in that district. If claimed, the out-of-home placement weight shall be in lieu of the pupil grade level and any pupil category w eights for that student. Provided, if a student resides in a juvenile detention center that is restricted to less than twelve (12) beds, the out-of-home placement pupil weight for such students shall be calculated as follows: for a center with six (6) beds - 3.0; for a center with eight (8) beds - 2.3 and for a center with ten (10) beds - 1.80.
2. The weighted pupil category calculation shall be determined by assigning a weight to the pupil category as follows:
CATEGORY |
WEIGHT |
| a. Vision Impaired | 3.8 |
| b. Learning Disabilities | .4 |
| c. Deaf or Hard-of-Hearing | 2.9 |
| d. Deaf and Blind | 3.8 |
| e. Educable Mentally Handicapped | 1.3 |
| f. Emotionally Disturbed | 2.5 |
| g. Gifted | .34 |
| h. Multiple Handicapped | 2.4 |
| I. Physically Handicapped | 1.2 |
| j. Speech Impaired | .05 |
| k. Trainable Mentally Handicapped | 1.3 |
| l. Bilingual | .25 |
| m. Special Education Summer Program | 1.2 |
| n. Economically Disadvantaged | .25 |
| o. Optional Extended School Year Program | As determined by the State Board of Education |
Except as otherwise provided, multiply the number of pupils approved in the school year with the highest average daily membership in each category by the weight assigned to such category and add the totals together to determine the weighted pupil category calculation for a school district. For the 1996-97 school year, the number to be multiplied by the weight assigned to the gifted category in subparagraph g of this paragraph shall be the lesser of (1) the sum of the number of students who scored in the top three percent (3%) on any national standardized test of intellectual ability plus the number of students identified as gifted pursuant to subparagraphs a through d of paragraph 1 of Section 1210.301 of this title or (2) the sum of the number of students who scored in the top three percent (3%) on any national standardized test of intellectual ability plus eight percent (8%) of the total average daily membership of the school district for the preceding school year. For the 1997-98 school year and subsequent school years, the number to be multiplied by the weight assigned to the gifted category in subparagraph g of this paragraph shall be the lesser of (1) the sum of the number of students who scored in the top three percent (3%) on any national standardized test of intellectual ability plus the number of students identified as gifted pursuant to subparagraphs a through d of paragraph 1 of Section 1210.301 of this title, or (2) the sum of the number of students who scored in the top three percent (3%) on any national standardized test of intellectual ability plus eight percent (8%) of the total average daily membership of the school district for the first nine (9) weeks of the school year.
3. The weighted district calculation shall be determined by determining the calculations for each school district for both the small school district formula and the district sparsity - isolation formula, applying whichever is the greater of the calculations of the two formulas and then applying the restrictions pursuant to subparagraph c of this paragraph.
a. Small school district formula: 529 minus the average daily membership divided by 529 times .2 times total average daily membership.
The small school district formula calculation shall apply only to school districts whose highest average daily membership is less than 529 pupils. School districts which are consolidated or annexed after July 1, 2003, pursuant to the Oklahoma School Voluntary Consolidation and Annexation Act shall have the weighted district size calculation for the three (3) school years following the fiscal year in which such consolidation occurred calculated to be the sum of the individual consolidated districts computed as if the consolidation had not taken place. Thereafter, any such district which is consolidated pursuant to the Oklahoma School Voluntary Consolidation and Annexation Act shall not qualify for the weighted district calculation unless the district can satisfy the specifications herein. Subject to the provisions of subparagraph c of this paragraph, the resulting number shall be counted as additional students for the purpose of calculating State Aid.
b. District sparsity - isolation formula:
The district sparsity - isolation formula calculation shall apply only to school districts:
(1) whose total area in square miles is greater than the average number of square miles for all school districts in this state; and
(2) whose areal density is less than one-fourth (1/4) of the state average areal density. Areal density shall be determined by dividing the school district's average daily membership by the school district's total area in square miles.
The district sparsity - isolation formula calculation shall be calculated as follows:
The school district student cost factor multiplied by the school district area factor. The resulting product shall be multiplied by the school district's average daily membership. Subject to the provisions of subparagraph c of this paragraph, the resulting number shall be counted as additional students for the purpose of calculating State Aid.
The school district student cost factor shall be calculated as follows:
The school district's average daily membership shall be categorized into the following grade level groups and applied to the appropriate formulas as computed below:
Grade Level Group
| Grade Level Group | |
| Grades K-5 | Divide 74 by the sum of the Grade Level ADM plus 23, add .85 to the quotient, then multiply the sum by the Grade Level ADM |
| Grades 6-8 | Divide 122 by the sum of the Grade Level ADM plus 133, add .85 to the quotient, then multiply the sum by the Grade Level ADM. |
| Grades 9-12 | Divide 292 by the sum of the Grade Level ADM plus 128, add .78 to the quotient, then multiply the sum by the Grade Level ADM. |
The sum of the grade level group's average daily membership shall be divided by the school district's average daily membership. The number one (1.0) shall be subtracted from the resulting quotient.
The school district area cost factor shall be calculated as follows:
Subtract the state average district area from the district area, then divide the remainder by the state average district area;
however, the district area cost factor shall not exceed one (1.0).
The State Board of Education shall define geographical barriers whose location in a school district would inhibit the district from consolidation or annexation. The Board shall make available an application process, review applications, and for districts the Board deems necessary allow additional square miles to be used for the purposes of calculations used for the weighted district sparsity - isolation formula. Provided, that the additional square miles allowed for geographical barriers shall not exceed thirty percent (30%) of the district's actual size.
c. State Aid funds which a district is calculated to receive as a result of the weighted district calculation shall be restricted as follows:
If, after the weighted district calculation is applied, the district's projected per pupil revenue exceeds one hundred fifty percent (150%) of the projected state average per pupil revenue, then the district's State Aid shall be reduced by an amount that will restrict the district's projected per pupil revenue to one hundred fifty percent (150%) of the projected state average per pupil revenue. Provided, in applying the restriction provided in this division, the district's State Aid shall not be reduced by an amount greater than by the amount of State Aid which was generated by the weighted district calculation.
The July calculation of the projected per pupil revenue shall be determined by dividing the highest of the district's preceding two years average daily membership (ADM) as weighted by the pupil grade level, the pupil category, the district and the teacher experience degree index calculations for projected State Aid into the district's projected total revenues including projected funds for the State Aid Formula for the preceding year, net assessed valuation for the preceding calendar year times thirty-nine (39) mills, county revenues excluding the county four-mills revenues for the second preceding year, other state appropriations for the preceding year and the collections for the preceding year of state apportionment, motor vehicle revenue, gross production tax and R.E.A. tax.
The December calculation of the projected per pupil revenue shall be determined by dividing the highest of the district's first nine (9) weeks of the current school year or the two preceding school years average daily membership (ADM) as weighted by the pupil grade level, the pupil category, the district and the teacher experience degree index calculations for projected State Aid into the district's projected total revenues including funds for the December calculation of the current year State Aid Formula, net assessed valuation for the current calendar year times thirty-nine (39) mills, county revenues excluding the county four-mills revenue for the preceding year, other state appropriations for the preceding year and the collections for the preceding year of state apportionment, motor vehicle revenue, gross production tax and R.E.A. tax.
The district's projected total revenues for each calculation shall exclude the following collections for the second preceding year: federal revenue, insurance loss payments, reimbursements, recovery of overpayments and refunds, unused reserves, prior expenditures recovered, prior year surpluses, and other local miscellaneous revenues.
4. The weighted teacher experience and degree calculation shall be determined in accordance with the teacher experience and degree index. The State Department of Education shall determine an index for each state teacher by using data supplied in the school district's teacher personnel reports of the preceding year and utilizing the index as follows:
TEACHER EXPERIENCE - DEGREE INDEX |
|||
EXPERIENCE |
BACHELOR’S DEGREE |
MASTER’S DEGREE |
DOCTOR’S DEGREE |
| 0 - 2 | .7 | .9 | 1.1 |
| 3 - 5 | .8 | 1.0 | 1.2 |
| 6 - 8 | .9 | 1.1 | 1.3 |
| 9 - 11 | 1.0 | 1.2 | 1.4 |
| 12 - 15 | 1.1 | 1.3 | 1.5 |
| Over 15 | 1.2 | 1.4 | 1.6 |
The school district teacher index for each school district shall be determined by subtracting the weighted average state teacher from the weighted average district teacher. Multiply the school district teacher index if greater than zero by .7 and then multiply that product by the sum of the district's weighted pupil grade level calculation provided in paragraph 1 of this subsection and the weighted pupil category calculation provided in subparagraph n of paragraph 2 of this subsection to determine the weighted teacher experience and degree calculation.
Note: Amended by SB 141, Sec. 1 of the 2011 Reg. Sess.
Section 424. Oklahoma School Land Fund. (70 O.S. § 18-300)
If the amendment to Section 3 of Article XI of the Constitution of the State of Oklahoma contained in Enrolled House Joint Resolution No. 1005 of the 1st Extraordinary Session of the 42nd Oklahoma Legislature is approved by the people, there is hereby created in the State Treasury a special fund to be designated the “Oklahoma School Land Fund”. The fund shall consist only of those monies described in Section 3 of Article XI of the Oklahoma Constitution and apportioned to the fund by law. Monies in the fund shall be used only for the purpose of financing common education in this state through the State Aid Formula.
Section 425. Education Reform Revolving Fund. (70 O.S. § 18-400)
There is hereby created in the State Treasury a revolving fund for the State Board of Education to be designated the “Education Reform Revolving Fund”. The fund shall be a continuing fund, not subject to fiscal year limitations, and shall consist of all appropriations and transfers made by the Legislature. All monies accruing to the credit of said fund are hereby appropriated and may be budgeted and expended beginning with the fiscal year ending June 30, 1993, by the State Board of Education for the purposes of implementing reforms contained in Enrolled House Bill No. 1017 of the First Extraordinary Session of the 42nd Oklahoma Legislature. Expenditures from said fund shall be made upon warrants issued by the State Treasurer against claims filed as prescribed by law with the director of State Finance for approval and payment.
School Laws of Oklahoma | Chapter 1 - Oklahoma School Code | Article XVII: State Aid | Return to Top of Page
