Okla. Stat. tit. 70, § 70-1-124: Per-pupil expenditure defined - Expenditure categories

A. Unless otherwise specifically defined, "per-pupil

expenditure" shall mean the aggregate current expenditures of school

districts, from all funding sources including federal funds, state

funds and local funds, plus the direct support aggregate current

expenditures of the state for the day-to-day operations of schools

and school districts from all funding sources including federal

funds, divided by the aggregate student membership number for the

same fiscal year for which the expenditures are determined. The

aggregate student membership number shall be the count of students

enrolled on October 1 or the school day closest to October 1 to whom

school districts in the state provide a public education. The

aggregate current expenditures shall include without limitation the

following categories of expenditures:

1. Instruction provided by school district instructional staff;

2. Academic instruction provided through career and technology

education programs in comprehensive schools or at technology center

schools that satisfy high school graduation requirements;

3. Instruction provided through concurrent classes that satisfy

high school graduation requirements;

4. Support services for students;

5. Support services for instructional staff;

6. Support services for general administration;

7. Support services for school administration;

8. Support services for business;

9. Operation and maintenance of plant services;

10. Student transportation services;

11. Child nutrition services; and

12. Enterprise services.

B. Aggregate current expenditures shall not include

expenditures for adult and community education, facilities

acquisition and construction services, debt services, property, and

other expenditures not related to the day-to-day operations.

C. The provisions of subsection A of this section shall apply

when related to the expenditure of public funds by educational and

governmental entities. When reporting or publishing the per-pupil

expenditure for any purpose, the State Department of Education shall

also report or publish each category of expenditure as listed in

subsection A of this section as well as the aggregate expenditure.