Okla. Stat. tit. 70, § 70-16-114a

A. Based upon legislative appropriations, the State Board of

Education shall determine the textbook allocation to be distributed

to each school district in the state. Each year the textbook

allocation for each school district shall be calculated and

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distributed in July and adjusted in December. The initial

allocation shall be calculated based on the audited end-of-year

average daily attendance of the preceding school year multiplied by

Fifty-five Dollars ($55.00). The initial allocation shall be

calculated and distributed to each school district in July. The

December adjustment shall be calculated by multiplying the audited

first nine (9) weeks' average daily attendance for that current

school year by Fifty-five Dollars ($55.00) and subtracting from that

amount the amount of the initial allocation. The adjustment shall

be calculated in December and distributed to each eligible school

district no later than January 15. A school district shall receive

an adjustment only if the adjustment figure as calculated in this

section is greater than zero. The State Department of Education

shall retain from the total amount appropriated for textbooks not

less than one percent (1%) of the total amount to be used for the

purpose of making the adjustments. If the amount appropriated,

including the retained amount, is not sufficient to fully fund the

adjusted allocation, each school district eligible for an adjustment

shall receive a proportionate reduction in funding. Any unused

portion of the value of textbooks allowed to a school district shall

be cumulative and may be carried over by the school district to

subsequent fiscal years, in addition to the allocation it is

entitled to receive during that fiscal year.

B. A school district seeking flexibility in the use of state-

appropriated funding allocated pursuant to this section for

textbooks shall be required to demonstrate to the State Board of

Education that the textbooks and instructional materials used by the

district for the subject areas being considered in the current

textbook adoption cycle are current and appropriate for student

learning. Subject to the provisions of subsection E of Section 16-

111 of this title, a school district that has received textbook

funding flexibility approval from the Board may elect to expend any

monies allocated pursuant to this section for textbooks, including

any monies carried over as authorized pursuant to subsection A of

this section, for any purpose related to the support and maintenance

of the school district as determined by the board of education of

the school district.

C. All textbooks distributed to a school district that have

been destroyed by fire or other hazard shall be replaced by the

State Board of Education. The total cost of all additional

textbooks delivered to school districts to replace those destroyed

by fire or other hazard shall not exceed, for the entire state in

any fiscal year, the aggregate sum of One Hundred Thousand Dollars

($100,000.00), which sum shall be reserved for that purpose from any

appropriation made to carry out the provision of this section for

any fiscal year.

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