{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-26-104","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-26-104","heading":"Funding of flexible benefit allowances – Establishment","body":"of cafeteria plans.\n\nA. Each fiscal year, the Legislature shall appropriate adequate\n\nfunding to the State Board of Education and the State Board of\n\nCareer and Technology Education for the purpose of providing a\n\nflexible benefit allowance to school district employees pursuant to\n\nthis act. Unless the Legislature appropriates adequate funding\n\nspecifically for the purpose of providing a flexible benefit\n\nallowance to school district employees, the Oklahoma State Board of\n\nEducation shall allocate from the funds appropriated to the Oklahoma\n\nState Board of Education for the support of public school activities\n\nan amount to fully fund the flexible benefit allowance, which shall\n\noccur first prior to allocating the funds for any other purpose.\n\nThe amount appropriated for funding and disbursed to school\n\ndistricts shall be calculated by multiplying the number of eligible\n\nschool district employees employed by school districts which are\n\nparticipating in the health insurance plan offered by the Oklahoma\n\nEmployees Insurance and Benefits Board or are self-insured as\n\ncounted in February of each year by the amount of the flexible\n\nbenefit allowance credited to the eligible school employees as\n\nestablished in Section 26-105 of this title. Each Board shall\n\ndisburse the total amount appropriated for funding the flexible\n\nbenefit allowance to school districts during the fiscal year. From\n\nthe total amount appropriated, each Board shall disburse the\n\nappropriate amounts, based on the number of eligible school district\n\nemployees employed by that school district, to each school district.\n\nB. Every school district shall establish or make available to\n\nschool district employees a cafeteria plan pursuant to 26 U.S.C.\n\nSection 125 of the United States Code. The plan shall offer, as a\n\nbenefit, major medical health care plan coverage.\n\nC. The flexible benefit allowance amount established pursuant\n\nto Section 26-105 of this title shall be credited to each eligible\n\nschool district employee. School district employees shall elect\n\nwhether to use the flexible benefit allowance to pay for coverage in\n\nthe health insurance plan offered by the Oklahoma Employees\n\nInsurance and Benefits Board or the self-insured plan offered by the\n\nschool district and may receive the excess flexible benefit\n\nallowance as taxable compensation as provided in Section 26-105 of\n\nthis title.\n\nD. The administrator of the cafeteria plan shall maintain a\n\nseparate account for each participating school district employee.\n\nSchool districts shall forward the school district employee flexible\n\nbenefit allowance amounts to the administrator for elected purchases\n\nof cafeteria plan benefits.\n\nE. Expenses included in an employee's salary adjustment\n\nagreement pursuant to the cafeteria plan shall be limited to\n\nexpenses for:\n\n1. Premiums for any health insurance, health maintenance\n\norganization, life insurance, long term disability insurance, dental\n\ninsurance or high deductible health benefit plan offered to\n\nemployees and their dependents; and\n\n2. All other eligible benefit programs offered under 26 U.S.C.\n\nSection 125 of the United States Code.\n\nF. The flexible benefit allowance amount established in Section\n\n26-105 of this title shall not be included as income in computation\n\nof state retirement contributions and benefits or as part of the\n\nMinimum Salary Schedule for teachers established in Section 18-\n\n114.12 of this title. School districts shall not consider the\n\nflexible benefit allowance amount as income for eligible support\n\nemployees and thereby shall not reduce the salary of an eligible\n\nsupport employee.","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":"053cb2117635d1fbb23f44950b1f72f3152ba4b4c5d7fbfc5fa3eb23b1fe6b43","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-26-103","next":"us-ok/okla.-stat.-tit.-70-70-26-105"},"notice":"GroundRules: Original legal text. Not legal advice."}