Okla. Stat. tit. 70, § 70-18-200.1v1

A. Beginning with the 2022-2023 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

Oklahoma Statutes - Title 70. Schools Page 849

adjusted assessed valuation of the preceding year and the weighted

average daily membership for the school district 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 1/2%) 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 1/2%) 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 preceding year's

total revenues excluding federal revenue, insurance loss payments,

Oklahoma Statutes - Title 70. Schools Page 850

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.
all 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 higher

weighted average daily membership based on the first

nine (9) weeks of the current school year or the

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,

Oklahoma Statutes - Title 70. Schools Page 851

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
es 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 1/2) miles or more from school.

b. The per capita allowance shall be determined using the

following chart:

PER CAPITA PER CAPITA

DENSITY FIGURE ALLOWANCE DENSITY FIGURE 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

Oklahoma Statutes - Title 70. Schools Page 852

.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

higher weighted average daily membership based on the

first nine (9) weeks of the current school year or the

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 Incentive Aid of the district.

E. By June 30, 1998, the State Department of Education shall
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 Incentive Aid of the district.

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

Oklahoma Statutes - Title 70. Schools Page 853

mobility rate, allocation of the State Aid Formula and midyear

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 Amount of

General Fund Collections, General Fund

Excluding Previous Year Balance

Cash Surplus as of June 30 Allowable

Less than $1,000,000 48%

$1,000,000 - $2,999,999 42%

$3,000,000 - $3,999,999 36%

$4,000,000 - $4,999,999 30%

$5,000,000 - $5,999,999 24%

$6,000,000 - $7,999,999 22%

Oklahoma Statutes - Title 70. Schools Page 854

$8,000,000 - $9,999,999 19%

$10,000,000 or more 17%

2. By February 1 the State Department of Education shall send

by certified mail, with return receipt requested, to each School
Less than $1,000,000 48%

$1,000,000 - $2,999,999 42%

$3,000,000 - $3,999,999 36%

$4,000,000 - $4,999,999 30%

$5,000,000 - $5,999,999 24%

$6,000,000 - $7,999,999 22%

Oklahoma Statutes - Title 70. Schools Page 854

$8,000,000 - $9,999,999 19%

$10,000,000 or more 17%

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 Statutes - Title 70. Schools Page 855

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. Any school district which has an amount of carryover in the

general fund of the district in excess of the limits established in
ction 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. Any school district which has an amount of carryover in the

general fund of the district in excess of the limits established in

paragraph 1 of this subsection during the fiscal years beginning

July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall

not be assessed a general fund balance penalty as provided for in

this subsection.

10. 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:

a. the assessed valuation of property,

b. motor vehicle collections,

c. R.E.A. tax collected, and

d. gross productions tax collected.

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.

Oklahoma Statutes - Title 70. Schools Page 856

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.