{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-1-124","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-1-124","heading":"Per-pupil expenditure defined - Expenditure categories","body":"A. Unless otherwise specifically defined, \"per-pupil\n\nexpenditure\" shall mean the aggregate current expenditures of school\n\ndistricts, from all funding sources including federal funds, state\n\nfunds and local funds, plus the direct support aggregate current\n\nexpenditures of the state for the day-to-day operations of schools\n\nand school districts from all funding sources including federal\n\nfunds, divided by the aggregate student membership number for the\n\nsame fiscal year for which the expenditures are determined. The\n\naggregate student membership number shall be the count of students\n\nenrolled on October 1 or the school day closest to October 1 to whom\n\nschool districts in the state provide a public education. The\n\naggregate current expenditures shall include without limitation the\n\nfollowing categories of expenditures:\n\n1. Instruction provided by school district instructional staff;\n\n2. Academic instruction provided through career and technology\n\neducation programs in comprehensive schools or at technology center\n\nschools that satisfy high school graduation requirements;\n\n3. Instruction provided through concurrent classes that satisfy\n\nhigh school graduation requirements;\n\n4. Support services for students;\n\n5. Support services for instructional staff;\n\n6. Support services for general administration;\n\n7. Support services for school administration;\n\n8. Support services for business;\n\n9. Operation and maintenance of plant services;\n\n10. Student transportation services;\n\n11. Child nutrition services; and\n\n12. Enterprise services.\n\nB. Aggregate current expenditures shall not include\n\nexpenditures for adult and community education, facilities\n\nacquisition and construction services, debt services, property, and\n\nother expenditures not related to the day-to-day operations.\n\nC. The provisions of subsection A of this section shall apply\n\nwhen related to the expenditure of public funds by educational and\n\ngovernmental entities. When reporting or publishing the per-pupil\n\nexpenditure for any purpose, the State Department of Education shall\n\nalso report or publish each category of expenditure as listed in\n\nsubsection A of this section as well as the aggregate expenditure.","path":["OK Code","Title 70"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os70.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"81c0b450fde136b319f40d4d6b37fb0c531463eaa8f66784b3e520a61e6344d7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-1-123","next":"us-ok/okla.-stat.-tit.-70-70-1-125"},"notice":"GroundRules: Original legal text. Not legal advice."}