{"data":{"id":"us-ok/okla.-stat.-tit.-70-70-5-135.4","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 70, § 70-5-135.4","heading":"School District Transparency Act","body":"A. This section shall be known and may be cited as the \"School\n\nDistrict Transparency Act\".\n\nB. The State Department of Education shall make school district\n\nand school site expenditure data available on its website. Data\n\nshall be made available in an open-structured data format that may\n\nbe downloaded by the public and that allows the user to\n\nsystematically sort, search, and access all data without any fee or\n\ncharge for access. Prior to the beginning of the 2019-2020 school\n\nyear, if a school district has a website, the district shall provide\n\na link on its home page to the State Department of Education's\n\nOklahoma Cost Accounting System and School District Financial\n\nInformation website, or the district shall provide the information\n\nrequired by subsection C of this section within one click of the\n\nhome page of the school district's website.\n\nC. The website shall provide information on school district and\n\nschool site expenditures of state, federal, and local funds, whether\n\nappropriated or nonappropriated, excluding payments of voluntary\n\npayroll deductions for employees to receiving parties. The website\n\nshall further provide information, including, but not limited to,\n\nthe following:\n\n1. Identification of the school district;\n\n2. The Oklahoma Cost Accounting System (OCAS) code designation\n\nfor each expenditure;\n\n3. The name and principal location of the entity or recipient\n\nof the funds, excluding release of information relating to an\n\nindividual's place of residence and release of information\n\nprohibited by subsection D of Section 24A.7 of Title 51 of the\n\nOklahoma Statutes or by federal law relating to privacy rights;\n\n4. The amount of funds expended;\n\n5. The type of transaction;\n\n6. A descriptive purpose of the funding action or expenditure;\n\n7. The budgeted and audited actual expenditure figures for each\n\nfiscal year, ensuring each set of figures can be identified as\n\nbudgeted or audited figures;\n\n8. The per-pupil expenditure as defined in Section 1-124 of\n\nthis title; and\n\n9. The total compensation package of the superintendent as\n\ndefined by the requirements of the OCAS including a listing of the\n\nbase salary, insurance, retirement and other fringe benefits\n\nincluding exempted nonadministrative services such as teaching in\n\nthe classroom or serving as a principal, counselor or library media\n\nspecialist pursuant to subsection E of Section 18-124 of this title.\n\nD. The Department shall make the data available on its website\n\nwithin one hundred twenty (120) days of transmission of the\n\nexpenditures to the Department by the school district.\n\nE. School districts shall provide information requested by the\n\nDepartment to accomplish the purposes of this section.\n\nF. If a school district maintains a website, the district shall\n\nprovide the information required in subsection C of this section in\n\nthe manner prescribed in subsection B of this section on the\n\ndistrict website.\n\nG. Nothing in this section shall require the disclosure of\n\ninformation which is required to be kept confidential by state or\n\nfederal law.\n\nH. The disclosure of information required by this section shall\n\ncreate no liability whatsoever, civil or criminal, to the State of\n\nOklahoma, the State Department of Education, school districts, or\n\nany employee thereof for disclosure of required information or for\n\nany error or omission in the disclosure.\n\nI. The Department shall undertake activities annually to inform\n\nparents, schools and other stakeholders about the availability of\n\nschool district and school site expenditure data on its website and\n\nhow to use the website.","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":"9caca5a29a0f7b215a72366aea71ba2e1d038c62344d866be3bb9cb8d99ab4ac","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-70-70-5-135.2","next":"us-ok/okla.-stat.-tit.-70-70-5-136.1"},"notice":"GroundRules: Original legal text. Not legal advice."}