1| SENATE FLOOR VERSION |
| February 21, 2023 |
2| |
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3|SENATE BILL NO. 329 By: Bergstrom |
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4| |
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5| |
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6| An Act relating to school finance; amending 70 O.S. |
| 2021, Section 3-104, which relates to powers and |
7| duties of the State Board of Education; updating |
| statutory language; modifying language regarding the |
8| Board's duty regarding federal funds and programs; |
| clarifying that a school district board of education |
9| or any educational agency may make direct application |
| for certain federal funds; updating statutory |
10| references; amending 70 O.S. 2021, Section 13-107, |
| which relates to acceptance of certain federal funds; |
11| clarifying that a school district board of education |
| or any educational agency may make direct application |
12| for certain federal funds; amending 70 O.S. 2021, |
| Section 18-104, which relates to the purpose of |
13| certain federal funds; updating statutory language; |
| adding reference to certain funds received directly |
14| by a school district; allowing a school district |
| board of education to apply for, receive, and expend |
15| certain federal funds beginning on certain date; |
| directing certain transactions to be reported using |
16| certain system; directing the State Department of |
| Education to review certain audit report and notify |
17| certain administrator of deficiencies; directing |
| certain action to be filed with certain audit report; |
18| providing for codification; and providing an |
| effective date. |
19| |
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20| |
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21|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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22| SECTION 1. AMENDATORY 70 O.S. 2021, Section 3-104, is |
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23|amended to read as follows: |
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24| |
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1| Section 3-104. A. The supervision of the public school system |
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2|of Oklahoma shall be vested in the State Board of Education and, |
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3|subject to limitations otherwise provided by law, the State Board of |
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4|Education shall: |
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5| 1. Adopt policies and make rules for the operation of the |
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6|public school system of the state; |
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7| 2. Appoint, prescribe the duties, and fix the compensation of a |
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8|secretary, an attorney, and all other personnel necessary for the |
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9|proper performance of the functions of the State Board of Education. |
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10| The secretary shall not be a member of the Board; |
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11| 3. Submit to the Governor a departmental budget based upon |
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12|major functions of the Department as prepared by the State |
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13|Superintendent of Public Instruction and supported by detailed data |
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14|on needs and proposed operations as partially determined by the |
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15|budgetary needs of local school districts filed with the State Board |
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16|of Education for the ensuing fiscal year. Appropriations therefor |
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17|shall be made in lump-sum form for each major item in the budget as |
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18|follows: |
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19| a. State Aid to schools, |
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20| b. the supervision of all other functions of general and |
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21| special education including general control, free |
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22| textbooks, school lunch, Indian education, and all |
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23| other functions of the Board and an amount sufficient |
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24| to adequately staff and administer these services, and |
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1| c. the Board shall determine the details by which the |
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2| budget and the appropriations are administered. |
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3| Annually, the Board shall make preparations to |
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4| consolidate all of the functions of the Department in |
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5| such a way that the budget can be based on two items, |
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6| administration and aid to schools. A maximum amount |
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7| for administration shall be designated as a part of |
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8| the total appropriation; |
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9| 4. On the first day of December preceding each regular session |
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10|of the Legislature, prepare and deliver to the Governor and the |
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11|Legislature a report for the year ending June 30 immediately |
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12|preceding the regular session of the Legislature. The report shall |
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13|contain: |
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14| a. detailed statistics and other information concerning |
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15| enrollment, attendance, expenditures including State |
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16| Aid, and other pertinent data for all public schools |
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17| in this state, |
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18| b. reports from each and every division within the State |
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19| Department of Education as submitted by the State |
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20| Superintendent of Public Instruction and any other |
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21| division, department, institution, or other agency |
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22| under the supervision of the Board, |
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23| c. recommendations for the improvement of the public |
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24| school system of the state, |
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1| d. a statement of the receipts and expenditures of the |
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2| State Board of Education for the past year, and |
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3| e. a statement of plans and recommendations for the |
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4| management and improvement of public schools and such |
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5| other information relating to the educational |
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6| interests of the state as may be deemed necessary and |
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7| desirable; |
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8| 5. Provide for the formulation and adoption of curricula, |
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9|courses of study, and other instructional aids necessary for the |
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10|adequate instruction of pupils in the public schools; |
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11| 6. Have authority in matters pertaining to the licensure and |
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12|certification of persons for instructional, supervisory, and |
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13|administrative positions and services in the public schools of the |
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14|state subject to the provisions of Section 6-184 of this title, and |
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15|shall formulate rules governing the issuance and revocation of |
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16|certificates for superintendents of schools, principals, |
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17|supervisors, librarians, clerical employees, school nurses, school |
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18|bus drivers, visiting teachers, classroom teachers, and for other |
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19|personnel performing instructional, administrative, and supervisory |
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20|services, but not including members of boards of education and other |
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21|employees who do not work directly with pupils, and may charge and |
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22|collect reasonable fees for the issuance of such certificates: |
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23| a. the State Department of Education shall not issue a |
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24| certificate to and shall revoke the certificate of any |
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1| person who has been convicted, whether upon a verdict |
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2| or plea of guilty or upon a plea of nolo contendere, |
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3| or received a suspended sentence or any probationary |
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4| term for a crime or an attempt to commit a crime |
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5| provided for in Section 843.5 of Title 21 of the |
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6| Oklahoma Statutes if the offense involved sexual abuse |
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7| or sexual exploitation as those terms are defined in |
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8| Section 1-1-105 of Title 10A of the Oklahoma Statutes, |
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9| Section 741, 843.1, if the offense included sexual |
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10| abuse or sexual exploitation, 865 et seq., 885, 888, |
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11| 891, 1021, 1021.2, 1021.3, 1040.13a, 1087, 1088, |
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12| 1111.1, 1114 or 1123 of Title 21 of the Oklahoma |
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13| Statutes or who enters this state and who has been |
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14| convicted, received a suspended sentence, or received |
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15| a deferred judgment for a crime or attempted crime |
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16| which, if committed or attempted in this state, would |
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17| be a crime or an attempt to commit a crime provided |
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18| for in any of said the laws, |
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19| b. all funds collected by the State Department of |
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20| Education for the issuance of certificates to |
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21| instructional, supervisory, and administrative |
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22| personnel in the public schools of the state shall be |
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23| deposited in the "Teachers' Certificate Fund" in the |
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24| State Treasury and may be expended by the State Board |
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1| of Education to finance the activities of the State |
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2| Department of Education necessary to administer the |
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3| program, for consultative services, publication costs, |
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4| actual and necessary travel expenses as provided in |
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5| the State Travel Reimbursement Act incurred by persons |
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6| performing research work, and other expenses found |
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7| necessary by the State Board of Education for the |
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8| improvement of the preparation and certification of |
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9| teachers in Oklahoma. Provided, any unobligated |
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10| balance in the Teachers' Certificate Fund in excess of |
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11| Ten Thousand Dollars ($10,000.00) on June 30 of any |
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12| fiscal year shall be transferred to the General |
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13| Revenue Fund of the State of Oklahoma this state. |
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14| Until July 1, 1997, the State Board of Education shall |
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15| have authority for approval of teacher education |
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16| programs. The State Board of Education shall also |
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17| have authority for the administration of teacher |
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18| residency and professional development, subject to the |
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19| provisions of the Oklahoma Teacher Preparation Act; |
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20| 7. Promulgate rules governing the classification, inspection, |
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21|supervision, and accrediting of all public nursery, kindergarten, |
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22|elementary and secondary schools, and on-site educational services |
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23|provided by public school districts or state-accredited private |
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24|schools in partial hospitalization programs, day treatment programs, |
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1|and day hospital programs as defined in this act for persons between |
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2|the ages of three (3) and twenty-one (21) years of age in the state. |
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3| However, no school shall be denied accreditation solely on the |
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4|basis of average daily attendance. |
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5| Any school district which maintains an elementary school and |
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6|faces the necessity of relocating its school facilities because of |
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7|construction of a lake, either by state or federal authority, which |
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8|will inundate the school facilities, shall be entitled to receive |
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9|probationary accreditation from the State Board of Education for a |
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10|period of five (5) years after the effective date of this act June |
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11|12, 1975, and any school district, otherwise qualified, shall be |
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12|entitled to receive probationary accreditation from the State Board |
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13|of Education for a period of two (2) consecutive years to attain the |
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14|minimum average daily attendance. The Head Start and public |
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15|nurseries or kindergartens operated from Community Action Program |
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16|funds shall not be subjected to the accrediting rules of the State |
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17|Board of Education. Neither will the State Board of Education make |
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18|rules affecting the operation of the public nurseries and |
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19|kindergartens operated from federal funds secured through Community |
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20|Action Programs even though they may be operating in the public |
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21|schools of the state. However, any of the Head Start or public |
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22|nurseries or kindergartens operated under federal regulations may |
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23|make application for accrediting from the State Board of Education |
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24|but will be accredited only if application for the approval of the |
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1|programs is made. The status of no school district shall be changed |
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2|which will reduce it to a lower classification until due notice has |
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3|been given to the proper authorities thereof and an opportunity |
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4|given to correct the conditions which otherwise would be the cause |
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5|of such reduction. |
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6| Private and parochial schools may be accredited and classified |
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7|in like manner as public schools or, if an accrediting association |
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8|is approved by the State Board of Education, by procedures |
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9|established by the State Board of Education to accept accreditation |
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10|by such accrediting association, if application is made to the State |
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11|Board of Education for such accrediting; |
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12| 8. Be the legal agent of the State of Oklahoma to accept, in |
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13|its discretion, the provisions of any Act of Congress appropriating |
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14|or apportioning funds which are now, or may hereafter be, provided |
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15|for use in connection with any phase of the system of public |
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16|education in Oklahoma. It shall prescribe such rules as it finds |
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17|necessary to provide for the proper distribution of such funds in |
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18|accordance with the state and federal laws Be the "state education |
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19|agency" in the event the designation of a state education agency is |
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20|required by federal laws which make available federal funds for |
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21|educational purposes. The Board shall be the agency through which |
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22|applications, reports, agreements, and federal funds are to be |
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23|channeled, and the Board is hereby authorized and empowered to do |
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24|all things necessary to comply with and carry out any such federal |
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1|law or the rules and regulations promulgated thereunder by the |
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2|federal government or any agency thereof. Provided, however, |
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3|nothing in this paragraph shall be construed as preventing any |
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4|school district board of education or any educational agency of this |
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5|state from making direct applications for or receiving directly |
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6|federal funds made available for educational purposes in those cases |
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7|where federal law permits direct applications for and receipt of |
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8|federal funds by any school district board of education or |
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9|educational agency of this state; |
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10| 9. Be and is specifically hereby designated as the agency of |
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11|this state to cooperate and deal with any officer, board, or |
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12|authority of the United States Government under any law of the |
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13|United States which may require or recommend cooperation with any |
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14|state board having charge of the administration of public schools |
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15|unless otherwise provided by law; |
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16| 10. Be and is hereby designated as the "State Educational |
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17|Agency" referred to in Public Law 396 of the 79th Congress of the |
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18|United States, which law states that said the act may be cited as |
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19|the "National School Lunch Act", and said the State Board of |
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20|Education is hereby authorized and directed to accept the terms and |
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21|provisions of said the act and to enter into such agreements, not in |
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22|conflict with the Constitution of Oklahoma or the Constitution and |
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23|Statutes of the United States, as may be necessary or appropriate to |
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24| |
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1|secure for the State of Oklahoma this state the benefits of the |
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2|school lunch program established and referred to in said the act; |
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3| 11. Have authority to secure and administer the benefits of the |
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4|National School Lunch Act, Public Law 396 of the 79th Congress of |
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5|the United States, in the State of Oklahoma this state and is hereby |
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6|authorized to employ or appoint and fix the compensation of such |
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7|additional officers or employees and to incur such expenses as may |
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8|be necessary for the accomplishment of the above purpose, administer |
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9|the distribution of any state funds appropriated by the Legislature |
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10|required as federal matching to reimburse on children's meals; |
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11| 12. Accept and provide for the administration of any land, |
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12|money, buildings, gifts, donation, or other things of value which |
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13|may be offered or bequeathed to the schools under the supervision or |
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14|control of said the Board; |
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15| 13. Have authority to require persons having administrative |
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16|control of all school districts in Oklahoma to make such regular and |
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17|special reports regarding the activities of the schools in said the |
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18|districts as the Board may deem needful for the proper exercise of |
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19|its duties and functions. Such authority shall include the right of |
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20|the State Board of Education to withhold all state funds under its |
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21|control, to withhold official recognition, including accrediting, |
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22|until such required reports have been filed and accepted in the |
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23|office of said the Board and to revoke the certificates of persons |
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24|failing or refusing to make such reports; |
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1| 14. Have general supervision of the school lunch program. The |
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2|State Board of Education may sponsor workshops for personnel and |
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3|participants in the school lunch program and may develop, print, and |
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4|distribute free of charge or sell any materials, books, and |
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5|bulletins to be used in such the school lunch programs. There is |
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6|hereby created in the State Treasury a revolving fund for the Board, |
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7|to be designated the School Lunch Workshop Revolving Fund. The fund |
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8|shall consist of all fees derived from or on behalf of any |
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9|participant in any such workshop sponsored by the State Board of |
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10|Education, or from the sale of any materials, books, and bulletins, |
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11|and such funds shall be disbursed for expenses of such workshops and |
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12|for developing, printing, and distributing of such the materials, |
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13|books, and bulletins relating to the school lunch program. The fund |
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14|shall be administered in accordance with Section 155 of Title 62 of |
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15|the Oklahoma Statutes; |
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16| 15. Prescribe all forms for school district and county officers |
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17|to report to the State Board of Education where required. The State |
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18|Board of Education shall also prescribe a list of appropriation |
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19|accounts by which the funds of school districts shall be budgeted, |
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20|accounted for, and expended; and it shall be the duty of the State |
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21|Auditor and Inspector in prescribing all budgeting, accounting, and |
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22|reporting forms for school funds to conform to such lists; |
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23| 16. Provide for the establishment of a uniform system of pupil |
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24|and personnel accounting, records, and reports; |
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1| 17. Have authority to provide for the health and safety of |
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2|school children and school personnel while under the jurisdiction of |
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3|school authorities; |
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4| 18. Provide for the supervision of the transportation of |
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5|pupils; |
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6| 19. Have authority, upon request of the local school board, to |
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7|act in behalf of the public schools of the state in the purchase of |
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8|transportation equipment; |
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9| 20. Have authority and is hereby required to perform all duties |
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10|necessary to the administration of the public school system in |
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11|Oklahoma as specified in the Oklahoma School Code; and, in addition |
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12|thereto, those duties not specifically mentioned herein if not |
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13|delegated by law to any other agency or official; |
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14| 21. Administer the State Public Common School Building |
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15|Equalization Fund established by Section 32 of Article X of the |
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16|Oklahoma Constitution. Any monies as may be appropriated or |
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17|designated by the Legislature, other than ad valorem taxes, any |
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18|other funds identified by the State Department of Education, which |
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19|may include, but not be limited to, grants-in-aid from the federal |
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20|government for building purposes, the proceeds of all property that |
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21|shall fall to the state by escheat, penalties for unlawful holding |
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22|of real estate by corporations, and capital gains on assets of the |
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23|permanent school funds, shall be deposited in the State Public |
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24|Common School Building Equalization Fund. The fund shall be used to |
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1|aid school districts and charter schools in acquiring buildings, |
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2|subject to the limitations fixed by Section 32 of Article X of the |
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3|Oklahoma Constitution. It is hereby declared that the term |
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4|"acquiring buildings" as used in Section 32 of Article X of the |
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5|Oklahoma Constitution shall mean acquiring or improving school |
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6|sites, constructing, repairing, remodeling, or equipping buildings, |
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7|or acquiring school furniture, fixtures, or equipment. It is hereby |
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8|declared that the term "school districts" as used in Section 32 of |
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9|Article X of the Oklahoma Constitution shall mean school districts |
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10|and eligible charter schools as defined in subsection B of this |
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11|section. The State Board of Education shall disburse redbud school |
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12|grants annually from the State Public Common School Building |
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13|Equalization Fund to public schools and eligible charter schools |
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14|pursuant to subsection B of this section. The Board shall |
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15|promulgate rules for the implementation of disbursing redbud school |
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16|grants pursuant to this section. The State Board of Education shall |
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17|prescribe rules for making grants of aid from, and for otherwise |
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18|administering, the fund pursuant to the provisions of this |
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19|paragraph, and may employ and fix the duties and compensation of |
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20|technicians, aides, clerks, stenographers, attorneys, and other |
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21|personnel deemed necessary to carry out the provisions of this |
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22|paragraph. The cost of administering the fund shall be paid from |
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23|monies appropriated to the State Board of Education for the |
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24|operation of the State Department of Education. From monies |
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1|apportioned to the fund, the State Department of Education may |
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2|reserve not more than one-half of one percent (1/2 of 1%) for |
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3|purposes of administering the fund; |
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4| 22. Recognize that the Director of the Oklahoma Department of |
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5|Corrections shall be the administrative authority for the schools |
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6|which are maintained in the state reformatories and shall appoint |
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7|the principals and teachers in such schools. Provided, that rules |
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8|of the State Board of Education for the classification, inspection, |
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9|and accreditation of public schools shall be applicable to such |
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10|schools; and such schools shall comply with standards set by the |
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11|State Board of Education; and |
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12| 23. Have authority to administer a revolving fund which is |
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13|hereby created in the State Treasury, to be designated the |
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14|Statistical Services Revolving Fund. The fund shall consist of all |
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15|monies received from the various school districts of the state, the |
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16|United States Government, and other sources for the purpose of |
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17|furnishing or financing statistical services and for any other |
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18|purpose as designated by the Legislature. The State Board of |
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19|Education is hereby authorized to enter into agreements with school |
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20|districts, municipalities, the United States Government, |
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21|foundations, and other agencies or individuals for services, |
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22|programs, or research projects. The Statistical Services Revolving |
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23|Fund shall be administered in accordance with Section 155 of Title |
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24|62 of the Oklahoma Statutes. |
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1| B. 1. The redbud school grants shall be determined by the |
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2|State Department of Education as follows: |
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3| a. divide the county four-mill levy revenue by four to |
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4| determine the nonchargeable county four-mill revenue |
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5| for each school district, |
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6| b. determine the amount of new revenue generated by the |
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7| five-mill building fund levy as authorized by Section |
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8| 10 of Article X of the Oklahoma Constitution for each |
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9| school district as reported in the Oklahoma Cost |
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10| Accounting System for the preceding fiscal year, |
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11| c. add the amounts calculated in subparagraphs a and b |
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12| of this paragraph to determine the nonchargeable |
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13| millage for each school district, |
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14| d. add the nonchargeable millage in each district |
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15| statewide as calculated in subparagraph c of this |
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16| paragraph and divide the total by the average daily |
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17| membership in public schools statewide based on the |
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18| preceding school year's average daily membership, |
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19| according to the provisions of Section 18-107 of this |
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20| title. This amount is the statewide nonchargeable |
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21| millage per student, known as the baseline local |
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22| funding per student, |
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23| e. all eligible charter schools shall be included in |
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24| these calculations as unique school districts, |
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1| separate from the school district that may sponsor the |
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2| eligible charter school, and the total number of |
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3| districts shall be used to determine the statewide |
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4| average baseline local funding per student, |
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5| f. for each school district or eligible charter school |
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6| which is below the baseline local funding per student, |
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7| the Department shall subtract the baseline local |
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8| funding per student from the average nonchargeable |
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9| millage per student of the school district or eligible |
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10| charter school to determine the nonchargeable millage |
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11| per student shortfall for each district, and |
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12| g. the nonchargeable millage per student shortfall for a |
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13| school district or eligible charter school shall be |
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14| multiplied by the average daily membership of the |
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15| preceding school year of the eligible school district |
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16| or eligible charter school. This amount shall be the |
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17| redbud school grant amount for the school district or |
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18| eligible charter school. |
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19| 2. For fiscal year 2022, monies for the redbud school grants |
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20|shall be expended from the funds apportioned pursuant to Section 2 |
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21|Section 426 of this act Title 63 of the Oklahoma Statutes. For |
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22|fiscal year 2023 and each subsequent fiscal year, monies for the |
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23|redbud school grants shall be appropriated pursuant to Section 2 |
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24|Section 426 of this act Title 63 of the Oklahoma Statutes, not to |
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1|exceed three-fourths (3/4) of the tax collected in the preceding |
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2|fiscal year pursuant to Section 426 of Title 63 of the Oklahoma |
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3|Statutes as determined by the Oklahoma Tax Commission. For fiscal |
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4|year 2023 and each subsequent fiscal year, if such appropriated |
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5|funds are insufficient to fund the redbud school grants, then an |
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6|additional apportionment of funds shall be made from sales tax |
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7|collections as provided by subsection D of Section 3 Section 1353 of |
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8|this act Title 68 of the Oklahoma Statutes. If both funds are |
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9|insufficient, the Department shall promulgate rules to permit a |
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10|decrease to the baseline local funding per student to the highest |
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11|amount allowed with the funding available. |
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12| 3. As used in this section, "eligible charter school" shall |
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13|mean a charter school which is sponsored pursuant to the provisions |
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14|of the Oklahoma Charter School Schools Act. Provided, however, |
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15|"eligible charter school" shall not include a charter school |
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16|sponsored by the Statewide Virtual Charter School Board but shall |
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17|only include those which provide in-person or blended instruction, |
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18|as provided by Section 1-111 of this title, to not less than |
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19|two-thirds (2/3) of students as the primary means of instructional |
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20|service delivery. |
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21| 4. The Department shall develop a program to acknowledge the |
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22|redbud school grant recipients and shall include elected members of |
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23|the Oklahoma House of Representatives and Oklahoma State Senate who |
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24|represent the school districts and eligible charter schools. |
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1| 5. The Department shall create a dedicated page on its website |
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2|listing annual redbud school grant recipients, amount awarded to |
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3|each recipient, and other pertinent information about the Redbud |
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4|School Funding Act. |
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5| 6. The Department shall provide the Chair of the House |
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6|Appropriations and Budget Committee and the Chair of the Senate |
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7|Appropriations Committee no later than February 1 of each year with |
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8|an estimate of the upcoming year's redbud school grant allocation as |
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9|prescribed by this section. |
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10| SECTION 2. AMENDATORY 70 O.S. 2021, Section 13-107, is |
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11|amended to read as follows: |
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12| Section 13-107. The State Board of Education is hereby |
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13|empowered to accept and disburse any grants or funds that may be |
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14|matched by or received from the federal government for the education |
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15|of exceptional children and to make necessary rules and regulations |
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16|for such purpose. Provided, however, nothing in this section shall |
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17|be construed as preventing any school district board of education or |
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18|any educational agency of this state from making direct applications |
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19|for or receiving directly federal funds made available for the |
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20|education of exceptional children in those cases where the federal |
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21|law permits direct applications for and receipt of federal funds by |
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22|any school district board of education or educational agency of this |
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23|state. |
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24| |
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1| SECTION 3. AMENDATORY 70 O.S. 2021, Section 18-104, is |
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2|amended to read as follows: |
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3| Section 18-104. A. The funds apportioned and disbursed to the |
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4|several school districts of the state shall be for the purpose of |
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5|aiding each school district receiving the same to finance its school |
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6|budget for each fiscal year. The State Board of Education shall |
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7|notify the county clerk, the board of education, superintendent of |
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8|each school district, and the school district treasurer of the |
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9|tentative amount said the district is to receive from the funds |
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10|apportioned under the provisions of this article and disbursed |
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11|according to the provisions hereof. After such allocation of State |
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12|Aid has been made by the State Board of Education and certified to |
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13|the treasurer of the school district and district superintendent of |
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14|schools, such the amount of aid may be included as probable income |
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15|by the board of education in its Estimate of Needs and Financial |
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16|Statement financial statement and estimate of needs as submitted to |
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17|the county excise board, and said the excise board shall include |
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18|such the amount in the approved appropriations, and in addition |
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19|thereto any federal aid certified or allocated by the State Board of |
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20|Education or received directly by the school district shall be |
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21|included in the appropriation made by the excise board if requested |
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22|by the board of education; provided, no such federal aid estimate |
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23|shall be used in any way to reduce the State Foundation Aid or |
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24|Incentive Aid for such the school district or sustain a protest for |
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1|the reduction of a tax levy. If such the allocation of aid is not |
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2|included in the board of education's estimate of needs, it shall be |
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3|added by the county clerk to the items of appropriation designated |
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4|by the board of education of the school district. Funds received |
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5|under the provisions of this article shall be deposited in the |
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6|general fund of such the school district. Provided, funds received |
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7|from the federal government for current expense purposes shall |
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8|likewise be added to the appropriation of the general fund if so |
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9|designated by the board of education of such the school district. |
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10|Provided, further, that the board of education of a school district |
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11|may enter into agreements with federal agencies for educational |
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12|projects and programs to be maintained in such districts the |
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13|district; and federal funds received by the district in pursuance |
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14|thereof shall, consistent with the agreement and requirements of the |
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15|federal agency, be kept, administered and disbursed in such manner |
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16|as may be prescribed by rules and regulations of the board of |
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17|education. |
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18| B. If the State Board of Education should ascertain that |
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19|allocation of State Aid to any school district has so changed as to |
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20|reduce its State Aid, then the State Board of Education shall |
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21|forthwith notify the district superintendent, the clerk of the board |
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22|of education, and the treasurer thereof, as to the amount of |
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23|reduction in the allocation of State Aid. If there has been an |
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24|overpayment, the same shall be returned to the State Treasurer and |
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1|credited to a refund account which shall be available for further |
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2|payment of State Aid. Whenever it becomes necessary for a school |
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3|district to refund any overpayment of monies previously received, |
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4|the school district shall issue such a warrant against a properly |
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5|approved encumbrance in the manner provided by law. Such The claim |
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6|or encumbrance shall be coded as a refund of prior revenue and paid |
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7|from the current expense appropriation of the general fund or such |
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8|other another fund or account from which such the refund may |
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9|properly be paid by the school district. |
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10| SECTION 4. NEW LAW A new section of law to be codified |
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11|in the Oklahoma Statutes as Section 18-126 of Title 70, unless there |
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12|is created a duplication in numbering, reads as follows: |
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13| A. Beginning October 1, 2024, a school district board of |
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14|education may make and file applications for federal funds |
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15|appropriated and made available for school purposes by federal law. |
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16|A school district may receive from the federal government, or any of |
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17|its agencies, and expend any funds made available under existing |
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18|law, rules, or regulations or that may hereafter be made available |
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19|for any and all school purposes. |
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20| B. School districts shall report financial transactions for |
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21|federal funds received pursuant to subsection A of this section |
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22|using the Oklahoma Cost Accounting System. |
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23| C. The State Department of Education shall review each audit |
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24|report submitted pursuant to the Oklahoma Public School Audit Law |
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1|and notify the appropriate federal program administrator of any |
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2|deficiencies reported by the independent auditor regarding federal |
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3|programs. The administrator shall implement the procedures deemed |
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4|necessary to resolve the exceptions noted by the auditor. The final |
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5|result of the action taken will be filed with the audit report no |
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6|later than ninety (90) days after the program administrator has been |
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7|advised of the auditor's findings. |
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8| D. The State Board of Education shall promulgate rules to |
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9|implement the provisions of this section. |
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10| SECTION 5. This act shall become effective July 1, 2024. |
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11|COMMITTEE REPORT BY: COMMITTEE ON EDUCATION |
|February 21, 2023 - DO PASS |
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