Okla. Stat. tit. 70, § 70-18-116

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

Oklahoma Statutes - Title 70. Schools Page 841

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
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

Oklahoma Statutes - Title 70. Schools Page 842

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.