{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-18-200.1v2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-18-200.1v2","heading":"State Aid formula — 2022-23 and thereafter","body":"A. Beginning with the 2022-2023 school year, and each school\n\nyear thereafter, each school district shall have its initial\n\nallocation of State Aid calculated based on the state dedicated\n\nrevenues actually collected during the preceding fiscal year, the\n\nadjusted assessed valuation of the preceding year, and the weighted\n\naverage daily membership for the school district of the preceding\n\nschool year. Each school district shall submit the following data\n\nbased on the first nine (9) weeks, to be used in the calculation of\n\nthe average daily membership of the school district:\n\n1. Student enrollment by grade level;\n\n2. Pupil category counts; and\n\n3. Transportation supplement data.\n\nOn or before December 30, the State Department of Education\n\nshall determine each school district's current year allocation\n\npursuant to subsection D of this section. The State Department of\n\nEducation shall complete an audit, using procedures established by\n\nthe Department, of the student enrollment by grade level data, pupil\n\ncategory counts, and transportation supplement data to be used in\n\nthe State Aid Formula pursuant to subsection D of this section by\n\nDecember 1 and by January 15 shall notify each school district of\n\nthe district's final State Aid allocation for the current school\n\nyear. The January payment of State Aid and each subsequent payment\n\nfor the remainder of the school year shall be based on the final\n\nState Aid allocation as calculated in subsection D of this section.\n\nExcept for reductions made due to the assessment of penalties by the\n\nState Department of Education according to law, the January payment\n\nof State Aid and each subsequent payment for the remainder of the\n\nschool year shall not decrease by an amount more than the amount\n\nthat the current chargeable revenue increases for that district.\n\nB. The State Department of Education shall retain not less than\n\none and one-half percent (1 1/2%) of the total funds appropriated\n\nfor financial support of schools, to be used to make midyear\n\nadjustments in State Aid and which shall be reflected in the final\n\nallocations. If the amount of appropriated funds, including the one\n\nand one-half percent (1 1/2%) retained, remaining after January 1 of\n\neach year is not sufficient to fully fund the final allocations, the\n\nDepartment shall recalculate each school district's remaining\n\nallocation pursuant to subsection D of this section using the\n\nreduced amount of appropriated funds.\n\nC. On and after July 1, 1997, the amount of State Aid each\n\ndistrict shall receive shall be the sum of the Foundation Aid, the\n\nSalary Incentive Aid, and the Transportation Supplement, as adjusted\n\npursuant to the provisions of Section 18-112.2 of this title;\n\nprovided, no district having per pupil revenue in excess of three\n\nhundred percent (300%) of the average per pupil revenue of all\n\ndistricts shall receive any State Aid or Supplement in State Aid.\n\nThe July calculation of per pupil revenue shall be determined by\n\ndividing the district's second preceding year's total weighted\n\naverage daily membership (ADM) into the district's second preceding\n\nyear's total revenues excluding federal revenue, insurance loss\n\npayments, reimbursements, recovery of overpayments and refunds,\n\nunused reserves, prior expenditures recovered, prior year surpluses,\n\nand less the amount of any transfer fees paid in that year.\n\nThe December calculation of per pupil revenue shall be\n\ndetermined by dividing the district's preceding year's total\n\nweighted average daily membership (ADM) into the district's\n\npreceding year's total revenues excluding federal revenue, insurance\n\nloss payments, reimbursements, recovery of overpayments and refunds,\n\nunused reserves, prior expenditures recovered, prior year surpluses,\n\nand less the amount of any transfer fees paid in that year.\n\nD. For the 1997-98 school year, and each school year\np (ADM) into the district's\n\npreceding year's total revenues excluding federal revenue, insurance\n\nloss payments, reimbursements, recovery of overpayments and refunds,\n\nunused reserves, prior expenditures recovered, prior year surpluses,\n\nand less the amount of any transfer fees paid in that year.\n\nD. For the 1997-98 school year, and each school year\n\nthereafter, Foundation Aid, the Transportation Supplement, and\n\nSalary Incentive Aid shall be calculated as follows:\n\n1. Foundation Aid shall be determined by subtracting the amount\n\nof the Foundation Program Income from the cost of the Foundation\n\nProgram and adding to this difference the Transportation Supplement.\n\na. The Foundation Program shall be a district's higher\n\nweighted average daily membership based on the first\n\nnine (9) weeks of the current school year or the\n\npreceding school year of a school district, as\n\ndetermined by the provisions of subsection A of\n\nSection 18-201.1 of this title and paragraphs 1, 2, 3,\n\nand 4 of subsection B of Section 18-201.1 of this\n\ntitle, multiplied by the Base Foundation Support\n\nLevel.\n\nb. The Foundation Program Income shall be the sum of the\n\nfollowing:\n\n(1) the adjusted assessed valuation of the current\n\nschool year of the school district, minus the\n\nprevious year protested ad valorem tax revenues\n\nheld as prescribed in Section 2884 of Title 68 of\n\nthe Oklahoma Statutes, multiplied by the mills\n\nlevied pursuant to subsection (c) of Section 9 of\n\nArticle X of the Oklahoma Constitution, if\n\napplicable, as adjusted in subsection (c) of\n\nSection 8A of Article X of the Oklahoma\n\nConstitution. For purposes of this subsection,\n\nthe \"adjusted assessed valuation of the current\n\nschool year\" shall be the adjusted assessed\n\nvaluation on which tax revenues are collected\n\nduring the current school year,\n\n(2) seventy-five percent (75%) of the amount received\n\nby the school district from the proceeds of the\n\ncounty levy during the preceding fiscal year, as\n\nlevied pursuant to subsection (b) of Section 9 of\n\nArticle X of the Oklahoma Constitution,\n\n(3) motor vehicle collections,\n\n(4) gross production tax,\n\n(5) state apportionment, and\n\n(6) R.E.A. tax.\n\nThe items listed in divisions (3), (4), (5), and (6) of\n\nthis subparagraph shall consist of the amounts actually\n\ncollected from such sources during the preceding fiscal\n\nyear calculated on a per capita basis on the unit provided\n\nfor by law for the distribution of each such revenue.\n\n2. The Transportation Supplement shall be equal to the average\n\ndaily haul times the per capita allowance times the appropriate\n\ntransportation factor.\n\na. The average daily haul shall be the number of children\n\nin a district who are legally transported and who live\n\none and one-half (1 1/2) miles or more from school.\n\nb. The per capita allowance shall be determined using the\n\nfollowing chart:\n\nPER CAPITA PER CAPITA\n\nDENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE\n\n.3000 - .3083 $167.00 .9334 - .9599 $99.00\n\n.3084 - .3249 $165.00 .9600 - .9866 $97.00\n\n.3250 - .3416 $163.00 .9867 - 1.1071 $95.00\n\n.3417 - .3583 $161.00 1.1072 - 1.3214 $92.00\n\n.3584 - .3749 $158.00 1.3215 - 1.5357 $90.00\n\n.3750 - .3916 $156.00 1.5358 - 1.7499 $88.00\n\n.3917 - .4083 $154.00 1.7500 - 1.9642 $86.00\n\n.4084 - .4249 $152.00 1.9643 - 2.1785 $84.00\n\n.4250 - .4416 $150.00 2.1786 - 2.3928 $81.00\n\n.4417 - .4583 $147.00 2.3929 - 2.6249 $79.00\n\n.4584 - .4749 $145.00 2.6250 - 2.8749 $77.00\n\n.4750 - .4916 $143.00 2.8750 - 3.1249 $75.00\n\n.4917 - .5083 $141.00 3.1250 - 3.3749 $73.00\n\n.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00\n\n.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00\n\n.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00\n\n.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00\n\n.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00\n\n.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00\n\n.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00\n\n.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00\n3 $141.00 3.1250 - 3.3749 $73.00\n\n.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00\n\n.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00\n\n.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00\n\n.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00\n\n.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00\n\n.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00\n\n.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00\n\n.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00\n\n.6667 - .6933 $121.00 6.5001 - 7.0000 $53.00\n\n.6934 - .7199 $119.00 7.0001 - 7.3333 $51.00\n\n.7200 - .7466 $117.00 7.3334 - 7.6667 $48.00\n\n.7467 - .7733 $114.00 7.6668 - 8.0000 $46.00\n\n.7734 - .7999 $112.00 8.0001 - 8.3333 $44.00\n\n.8000 - .8266 $110.00 8.3334 - 8.6667 $42.00\n\n.8267 - .8533 $108.00 8.6668 - 9.0000 $40.00\n\n.8534 - .8799 $106.00 9.0001 - 9.3333 $37.00\n\n.8800 - .9066 $103.00 9.3334 - 9.6667 $35.00\n\n.9067 - .9333 $101.00 9.6668 or more $33.00\n\nc. The formula transportation factor shall be 2.0.\n\n3. Salary Incentive Aid shall be determined as follows:\n\na. Multiply the Incentive Aid guarantee by the district's\n\nhigher weighted average daily membership based on the\n\nfirst nine (9) weeks of the current school year or the\n\npreceding school year of a school district, as\n\ndetermined by the provisions of subsection A of\n\nSection 18-201.1 of this title and paragraphs 1, 2, 3,\n\nand 4 of subsection B of Section 18-201.1 of this\n\ntitle.\n\nb. Divide the district's adjusted assessed valuation of\n\nthe current school year minus the previous year's\n\nprotested ad valorem tax revenues held as prescribed\n\nin Section 2884 of Title 68 of the Oklahoma Statutes,\n\nby one thousand (1,000) and subtract the quotient from\n\nthe product of subparagraph a of this paragraph. The\n\nremainder shall not be less than zero (0).\n\nc. Multiply the number of mills levied for general fund\n\npurposes above the fifteen (15) mills required to\n\nsupport Foundation Aid pursuant to division (1) of\n\nsubparagraph b of paragraph 1 of this subsection, not\n\nincluding the county four-mill levy, by the remainder\n\nof subparagraph b of this paragraph. The product\n\nshall be the Salary Incentive Aid of the district.\n\nE. By June 30, 1998, the State Department of Education shall\n\ndevelop and the Department and all school districts shall have\n\nimplemented a student identification system which is consistent with\n\nthe provisions of subsections D and E of Section 3111 of Title 74 of\n\nthe Oklahoma Statutes. The student identification system shall be\n\nused specifically for the purpose of reporting enrollment data by\n\nschool sites and by school districts, the administration of the\n\nOklahoma School Testing Program Act, the collection of appropriate\n\nand necessary data pursuant to the Oklahoma Educational Indicators\n\nProgram, determining student enrollment, establishing a student\n\nmobility rate, allocation of the State Aid Formula, and midyear\n\nadjustments in funding for student growth. This enrollment data\n\nshall be submitted to the State Department of Education in\n\naccordance with rules promulgated by the State Board of Education.\n\nFunding for the development, implementation, personnel training, and\n\nmaintenance of the student identification system shall be set out in\n\na separate line item in the allocation section of the appropriation\n\nbill for the State Board of Education for each year.\n\nF. 1. In the event that ad valorem taxes of a school district\n\nare determined to be uncollectible because of bankruptcy, clerical\n\nerror, or a successful tax protest, and the amount of such taxes\n\ndeemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or\n\nan amount greater than twenty-five percent (25%) of ad valorem taxes\n\nper tax year, or the valuation of a district is lowered by order of\n\nthe State Board of Equalization, the school district's State Aid,\n\nfor the school year that such ad valorem taxes are calculated in the\n\nState Aid Formula, shall be determined by subtracting the net\n\nassessed valuation of the property upon which taxes were deemed\namount greater than twenty-five percent (25%) of ad valorem taxes\n\nper tax year, or the valuation of a district is lowered by order of\n\nthe State Board of Equalization, the school district's State Aid,\n\nfor the school year that such ad valorem taxes are calculated in the\n\nState Aid Formula, shall be determined by subtracting the net\n\nassessed valuation of the property upon which taxes were deemed\n\nuncollectible from the assessed valuation of the school district and\n\nthe state. Upon request of the local board of education, it shall\n\nbe the duty of the county assessor to certify to the Director of\n\nFinance of the State Department of Education the net assessed\n\nvaluation of the property upon which taxes were determined\n\nuncollectible.\n\n2. In the event that the amount of funds a school district\n\nreceives for reimbursement from the Ad Valorem Reimbursement Fund is\n\nless than the amount of funds claimed for reimbursement by the\n\nschool district due to insufficiency of funds as provided in Section\n\n193 of Title 62 of the Oklahoma Statutes, then the school district's\n\nassessed valuation for the school year that such ad valorem\n\nreimbursement is calculated in the State Aid Formula shall be\n\nadjusted accordingly.\n\nG. 1. Notwithstanding the provisions of Section 18-112.2 of\n\nthis title, a school district shall have its State Aid reduced by an\n\namount equal to the amount of carryover in the general fund of the\n\ndistrict as of June 30 of the preceding fiscal year, that is in\n\nexcess of the following standards for two (2) consecutive years:\n\nTotal Amount of Amount of\n\nGeneral Fund Collections, General Fund\n\nExcluding Previous Year Balance\n\nCash Surplus as of June 30 Allowable\n\nLess than $1,000,000 48%\n\n$1,000,000 - $2,999,999 42%\n\n$3,000,000 - $3,999,999 36%\n\n$4,000,000 - $4,999,999 30%\n\n$5,000,000 - $5,999,999 24%\n\n$6,000,000 - $7,999,999 22%\n\n$8,000,000 - $9,999,999 19%\n\n$10,000,000 or more 17%\n\n2. By February 1 the State Department of Education shall send\n\nby certified mail, with return receipt requested, to each school\n\ndistrict superintendent, auditor, and regional accreditation officer\n\na notice of and calculation sheet reflecting the general fund\n\nbalance penalty to be assessed against that school district.\n\nCalculation of the general fund balance penalty shall not include\n\nfederal revenue. Within thirty (30) days of receipt of this written\n\nnotice the school district shall submit to the Department a written\n\nreply either accepting or protesting the penalty to be assessed\n\nagainst the district. If protesting, the school district shall\n\nsubmit with its reply the reasons for rejecting the calculations and\n\ndocumentation supporting those reasons. The Department shall review\n\nall school district penalty protest documentation and notify each\n\ndistrict by March 15 of its finding and the final penalty to be\n\nassessed to each district. General fund balance penalties shall be\n\nassessed to all school districts by April 1.\n\n3. Any school district which receives proceeds from a tax\n\nsettlement or a Federal Emergency Management Agency settlement\n\nduring the last two (2) months of the preceding fiscal year shall be\n\nexempt from the penalties assessed in this subsection, if the\n\npenalty would occur solely as a result of receiving funds from the\n\ntax settlement.\n\n4. Any school district which receives an increase in State Aid\n\nbecause of a change in Foundation and/or Salary Incentive Aid\n\nfactors during the last two (2) months of the preceding fiscal year\n\nshall be exempt from the penalties assessed in this subsection, if\n\nthe penalty would occur solely as a result of receiving funds from\n\nthe increase in State Aid.\n\n5. If a school district does not receive Foundation and/or\n\nSalary Incentive Aid during the preceding fiscal year, the State\n\nBoard of Education may waive the penalty assessed in this subsection\n(2) months of the preceding fiscal year\n\nshall be exempt from the penalties assessed in this subsection, if\n\nthe penalty would occur solely as a result of receiving funds from\n\nthe increase in State Aid.\n\n5. If a school district does not receive Foundation and/or\n\nSalary Incentive Aid during the preceding fiscal year, the State\n\nBoard of Education may waive the penalty assessed in this subsection\n\nif the penalty would result in a loss of more than forty percent\n\n(40%) of the remaining State Aid to be allocated to the school\n\ndistrict between April 1 and the remainder of the school year and if\n\nthe Board determines the penalty will cause the school district not\n\nto meet remaining financial obligations.\n\n6. Any school district which receives gross production revenue\n\napportionment during the 2002-2003 school year or in any subsequent\n\nschool year that is greater than the gross production revenue\n\napportionment of the preceding school year shall be exempt from the\n\npenalty assessed in this subsection, if the penalty would occur\n\nsolely as a result of the gross production revenue apportionment, as\n\ndetermined by the State Board of Education.\n\n7. Beginning July 1, 2003, school districts that participate in\n\nconsolidation or annexation pursuant to the provisions of the\n\nOklahoma School Consolidation and Annexation Act shall be exempt\n\nfrom the penalty assessed in this subsection for the school year in\n\nwhich the consolidation or annexation occurs and for the next three\n\n(3) fiscal years.\n\n8. Any school district which receives proceeds from a sales tax\n\nlevied by a municipality pursuant to Section 22-159 of Title 11 of\n\nthe Oklahoma Statutes or proceeds from a sales tax levied by a\n\ncounty pursuant to Section 1370 of Title 68 of the Oklahoma Statutes\n\nduring the 2003-2004 school year or the 2004-2005 school year shall\n\nbe exempt from the penalties assessed in this subsection, if the\n\npenalty would occur solely as a result of receiving funds from the\n\nsales tax levy.\n\n9. Any school district which has an amount of carryover in the\n\ngeneral fund of the district in excess of the limits established in\n\nparagraph 1 of this subsection during the fiscal years beginning\n\nJuly 1, 2020, July 1, 2021, July 1, 2022, July 1, 2023, and July 1,\n\n2024, shall not be assessed a general fund balance penalty as\n\nprovided for in this subsection.\n\n10. For purposes of calculating the general fund balance\n\npenalty, the terms \"carryover\" and \"general fund balance\" shall not\n\ninclude federal revenue.\n\nH. In order to provide startup funds for the implementation of\n\nearly childhood programs, State Aid may be advanced to school\n\ndistricts that initially start early childhood instruction at a\n\nschool site. School districts that desire such advanced funding\n\nshall make application to the State Department of Education no later\n\nthan September 15 of each year and advanced funding shall be awarded\n\nto the approved districts no later than October 30. The advanced\n\nfunding shall not exceed the per pupil amount of State Aid as\n\ncalculated in subsection D of this section per anticipated Head\n\nStart eligible student. The total amount of advanced funding shall\n\nbe proportionately reduced from the monthly payments of the\n\ndistrict's State Aid payments during the last six (6) months of the\n\nsame fiscal year.\n\nI. 1. Beginning July 1, 1996, the Oklahoma Tax Commission,\n\nnotwithstanding any provision of law to the contrary, shall report\n\nmonthly to the State Department of Education the monthly\n\napportionment of the following information:\n\na. the assessed valuation of property,\n\nb. motor vehicle collections,\n\nc. R.E.A. tax collected, and\n\nd. gross productions tax collected.\n\n2. Beginning July 1, 1997, the State Auditor and Inspector's\n\nOffice, notwithstanding any provision of law to the contrary, shall\n\nreport monthly to the State Department of Education the monthly\n\napportionment of the proceeds of the county levy.\nng information:\n\na. the assessed valuation of property,\n\nb. motor vehicle collections,\n\nc. R.E.A. tax collected, and\n\nd. gross productions tax collected.\n\n2. Beginning July 1, 1997, the State Auditor and Inspector's\n\nOffice, notwithstanding any provision of law to the contrary, shall\n\nreport monthly to the State Department of Education the monthly\n\napportionment of the proceeds of the county levy.\n\n3. Beginning July 1, 1996, the Commissioners of the Land\n\nOffice, notwithstanding any provision of law to the contrary, shall\n\nreport monthly to the State Department of Education the monthly\n\napportionment of state apportionment.\n\n4. Beginning July 1, 1997, the county treasurers' offices,\n\nnotwithstanding any provision of law to the contrary, shall report\n\nmonthly to the State Department of Education the ad valorem tax\n\nprotest amounts for each county.\n\n5. The information reported by the Tax Commission, the State\n\nAuditor and Inspector's Office, the county treasurers' offices, and\n\nthe Commissioners of the Land Office, pursuant to this subsection\n\nshall be reported by a school district on forms developed by the\n\nState Department of Education.","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":"fea77bc31f4fefc5af7d0634526a1e2150336015acabc81df5c4d6757ec85372","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-18-200.1v1","next":"us-ok/okla.-stat.-tit.-70-70-18-201.1"},"notice":"GroundRules: Original legal text. Not legal advice."}