{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-18-124","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-18-124","heading":"Withholding certain expenditures from Foundation and","body":"Salary Incentive Aid.\n\nA. Any school district with an average daily attendance (ADA)\n\nof more than one thousand five hundred (1,500) students for the\n\npreceding year which expends for administrative services in the\n\n2005-06 school year or any school year thereafter, less expenditures\n\nfor legal services, more than five percent (5%) of the amount it\n\nexpends for total expenditures, less expenditures for legal\n\nservices, shall have the amount which exceeds the five percent (5%)\n\nwithheld the following year from the Foundation and Salary Incentive\n\nAid for the school district.\n\nB. Any school district with an average daily attendance (ADA)\n\nof more than five hundred (500) students but not more than one\n\nthousand five hundred (1,500) students for the preceding year which\n\nexpends for administrative services in the 2005-06 school year or\n\nany school year thereafter, less expenditures for legal services,\n\nmore than seven percent (7%) of the amount it expends for total\n\nexpenditures, less expenditures for legal services, shall have the\n\namount which exceeds the seven percent (7%) withheld the following\n\nyear from the Foundation and Salary Incentive Aid for the school\n\ndistrict.\n\nC. Any school district with an average daily attendance (ADA)\n\nof five hundred (500) or fewer students for the preceding year which\n\nexpends for administrative services in the 2005-06 school year or\n\nany school year thereafter, less expenditures for legal services,\n\nmore than eight percent (8%) of the amount it expends for total\n\nexpenditures, less expenditures for legal services, shall have the\n\namount which exceeds the eight percent (8%) withheld the following\n\nyear from the Foundation and Salary Incentive Aid for the school\n\ndistrict.\n\nD. The provisions of this section shall apply to school\n\ndistricts, charter schools, and virtual charter schools which\n\ncontract with an educational management organization as defined in\n\nSection 5-200 of this title. The expenditure limits shall not\n\nexceed the percentages prescribed in subsections A, B, and C of this\n\nsection, and the calculation of administrative services for schools\n\nwhich contract with an educational management organization shall be\n\nthe combined amount of administrative services expended by the\n\nschool and the educational management organization.\n\nE. For purposes of this section, “administrative services”\n\nmeans costs associated with:\n\n1. Staff for the board of education;\n\n2. The secretary/clerk for the board of education;\n\n3. Staff relations;\n\n4. Negotiations staff;\n\n5. Immediate staff of the superintendent, any elementary\n\nsuperintendent, or any assistant superintendent;\n\n6. Any superintendent, elementary superintendent, or assistant\n\nsuperintendent;\n\n7. Any employee of a school district employed as a director,\n\ncoordinator, supervisor, or who has responsibility for\n\nadministrative functions of a school district;\n\n8. Any consultant hired by the school district; and\n\n9. Administrative services paid to an educational management\n\norganization as defined in Section 5-200 of this title.\n\nF. If an employee of a school district is employed in a\n\nposition where part of the employee’s time is spent as an\n\nadministrator and part of the time is spent in nonadministrative\n\nfunctions, the percentage of time spent as an administrator shall be\n\nincluded as administrative services. A superintendent who spends\n\npart of the time performing exempted nonadministrative services such\n\nas teaching in the classroom, serving as a principal, counselor, or\n\nlibrary media specialist, can code up to forty percent (40%) of\n\ntheir salary to other nonadministrative functions. The total amount\n\nof time a superintendent of a school district spends performing\n\nservices for a school district shall be included as administrative\n\nservices even if part of the time the superintendent is performing\n\nnonexempted nonadministrative service functions. The total amount\nlibrary media specialist, can code up to forty percent (40%) of\n\ntheir salary to other nonadministrative functions. The total amount\n\nof time a superintendent of a school district spends performing\n\nservices for a school district shall be included as administrative\n\nservices even if part of the time the superintendent is performing\n\nnonexempted nonadministrative service functions. The total amount\n\nreceived by a superintendent from the school district as salary, for\n\nthe performance of administrative and nonexempted nonadministrative\n\nservices, shall be recorded under the code for superintendent salary\n\nas provided for in the Oklahoma Cost Accounting System.\n\nG. Each school site within a school district shall take steps\n\nto ensure that the administrative costs for the school comply with\n\nthe expenditure limits established for school districts in this\n\nsection.\n\nH. Funds withheld pursuant to the provisions of this section\n\nshall be distributed through the State Aid formula to the districts\n\nnot so penalized.\n\nI. For the 2003-04 and 2004-05 school year, school districts\n\nshall report to the State Department of Education the costs\n\nassociated with administrative services for the school district as\n\ndefined in subsection E of this section.","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":"25ca86d0ef69a9329140c3514b15ea6ed043c49d355b89abd0d7a1aacd06f4ac","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-18-123","next":"us-ok/okla.-stat.-tit.-70-70-18-125"},"notice":"GroundRules: Original legal text. Not legal advice."}