Okla. Stat. tit. 70, § 70-5-135.4: School District Transparency Act

A. This section shall be known and may be cited as the "School

District Transparency Act".

B. The State Department of Education shall make school district

and school site expenditure data available on its website. Data

shall be made available in an open-structured data format that may

be downloaded by the public and that allows the user to

systematically sort, search, and access all data without any fee or

charge for access. Prior to the beginning of the 2019-2020 school

year, if a school district has a website, the district shall provide

a link on its home page to the State Department of Education's

Oklahoma Cost Accounting System and School District Financial

Information website, or the district shall provide the information

required by subsection C of this section within one click of the

home page of the school district's website.

C. The website shall provide information on school district and

school site expenditures of state, federal, and local funds, whether

appropriated or nonappropriated, excluding payments of voluntary

payroll deductions for employees to receiving parties. The website

shall further provide information, including, but not limited to,

the following:

1. Identification of the school district;

2. The Oklahoma Cost Accounting System (OCAS) code designation

for each expenditure;

3. The name and principal location of the entity or recipient

of the funds, excluding release of information relating to an

individual's place of residence and release of information

prohibited by subsection D of Section 24A.7 of Title 51 of the

Oklahoma Statutes or by federal law relating to privacy rights;

4. The amount of funds expended;

5. The type of transaction;

6. A descriptive purpose of the funding action or expenditure;

7. The budgeted and audited actual expenditure figures for each

fiscal year, ensuring each set of figures can be identified as

budgeted or audited figures;

8. The per-pupil expenditure as defined in Section 1-124 of

this title; and

9. The total compensation package of the superintendent as

defined by the requirements of the OCAS including a listing of the

base salary, insurance, retirement and other fringe benefits

including exempted nonadministrative services such as teaching in

the classroom or serving as a principal, counselor or library media

specialist pursuant to subsection E of Section 18-124 of this title.

D. The Department shall make the data available on its website

within one hundred twenty (120) days of transmission of the

expenditures to the Department by the school district.

E. School districts shall provide information requested by the

Department to accomplish the purposes of this section.

F. If a school district maintains a website, the district shall

provide the information required in subsection C of this section in

the manner prescribed in subsection B of this section on the

district website.

G. Nothing in this section shall require the disclosure of

information which is required to be kept confidential by state or

federal law.

H. The disclosure of information required by this section shall

create no liability whatsoever, civil or criminal, to the State of

Oklahoma, the State Department of Education, school districts, or

any employee thereof for disclosure of required information or for

any error or omission in the disclosure.

I. The Department shall undertake activities annually to inform

parents, schools and other stakeholders about the availability of

school district and school site expenditure data on its website and

how to use the website.