1| SENATE FLOOR VERSION |
| March 1, 2023 |
2| |
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3|COMMITTEE SUBSTITUTE |
|FOR |
4|SENATE BILL NO. 359 By: Pugh of the Senate |
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5| and |
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6| Lowe (Dick) of the House |
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7| |
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8| |
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9| [ school funding State Aid funding formula |
| effective date ] |
10| |
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11| |
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12|BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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13| SECTION 1. AMENDATORY 70 O.S. 2021, Section 18-107, is |
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14|amended to read as follows: |
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15| Section 18-107. As used in this title: |
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16| 1. "Average Daily Attendance" "Average daily attendance" (ADA) |
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17|means the legal average number of pupils, early childhood education |
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18|programs through grade twelve, in a school district during a school |
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19|year as determined pursuant to the provisions of Section 18-111 of |
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20|this title. A day of school for early childhood education programs |
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21|and kindergarten shall be at least two and one-half (2 1/2) hours |
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22|and, for early childhood education, may be six (6) hours.; |
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23| 2. "Average Daily Membership" "Average daily membership" (ADM) |
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24|means the average number of pupils present and absent in a school |
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1|district during a school year. Average Daily Membership daily |
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2|membership shall be calculated by dividing the sum of the pupil's |
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3|total days present and total days absent by the number of days |
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4|taught. |
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5| a. A pupil who has been absent without excuse ten (10) |
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6| consecutive days shall be taken off the roll beginning |
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7| the eleventh day and thereafter shall not be |
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8| considered in a district's average daily membership |
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9| ADM calculation until the pupil is placed on the roll |
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10| in the district. For the purpose of this paragraph |
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11| subparagraph, consecutive days means days for which |
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12| enrollment is recorded. |
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13| b. A pupil enrolled in a statewide virtual charter |
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14| school who is behind pace and has not completed |
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15| instructional activity as defined by Section 3-145.8 |
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16| of this title for a fifteen-school-day period, without |
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17| excuse as authorized by Section 10-105 of this title, |
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18| shall be taken off the roll beginning the sixteenth |
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19| day and thereafter shall not be considered in the |
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20| virtual charter school's Average Daily Membership ADM |
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21| calculation until the pupil is placed on the roll in |
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22| the virtual charter school.; and |
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23| 3. "Total Adjusted Assessed Valuation" means the sum of public |
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24|service property assessed valuation, personal property assessed |
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1|valuation and real property assessed valuation as adjusted pursuant |
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2|to the provisions of Section 18-109.1 of this title. |
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3| 4. "Eighty-five percent (85%) of maximum allowable", for the |
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4|purpose of assessing class size penalty pursuant to Sections |
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5|18-113.1 and 18-113.2 of this title, means eighty-five percent (85%) |
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6|of ten percent (10%) of the preceding year's net assessed valuation |
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7|of a school district. The calculation of indebtedness as provided |
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8|for in paragraph a of subsection G F of Section 18-113.1 and |
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9|subparagraph a of paragraph 4 of subsection A of Section 18-113.2 of |
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10|this title shall include the outstanding principal amount of bonds |
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11|issued by the school district plus the principal amount of any bonds |
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12|authorized by a vote of the people for issuance but not yet issued |
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13|by the school district. |
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14| SECTION 2. AMENDATORY 70 O.S. 2021, Section 18-200.1, as |
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15|last amended by Section 2, Chapter 488, O.S.L. 2021, is amended to |
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16|read as follows: |
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17| Section 18-200.1. A. Beginning with the 2022-2023 2024-2025 |
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18|school year, and each school year thereafter, each school district |
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19|shall have its initial allocation of State Aid calculated based on |
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20|the ad valorem tax and state dedicated revenues actually collected |
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21|during the preceding fiscal year, the adjusted assessed valuation of |
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22|the preceding year and the weighted average daily membership for the |
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23|school district of the preceding school year. Each school district |
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24|shall submit the following data based on the first nine (9) weeks, |
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1|to be used in the calculation of the average daily membership of the |
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2|school district: |
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3| 1. Student enrollment by grade level; |
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4| 2. Pupil category counts; and |
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5| 3. Transportation supplement data. |
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6| On or before December 30, the State Department of Education |
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7|shall determine each school district's current year allocation |
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8|pursuant to subsection D of this section. The State Department of |
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9|Education shall complete an audit, using procedures established by |
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10|the Department, of the student enrollment by grade level data, pupil |
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11|category counts, and transportation supplement data to be used in |
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12|the State Aid Formula pursuant to subsection D of this section by |
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13|December 1 and by January 15 shall notify each school district of |
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14|the district's final State Aid allocation for the current school |
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15|year. The January payment of State Aid and each subsequent payment |
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16|for the remainder of the school year shall be based on the final |
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17|State Aid allocation as calculated in subsection D of this section. |
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18|Except for reductions made due to the assessment of penalties by the |
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19|State Department of Education according to law, the January payment |
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20|of State Aid and each subsequent payment for the remainder of the |
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21|school year shall not decrease by an amount more than the amount |
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22|that the current chargeable revenue increases for that district. |
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23| B. The State Department of Education shall retain not less than |
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24|one and one-half percent (1 1/2%) four percent (4%) of the total |
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1|funds appropriated for financial support of schools, to be used to |
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2|make midyear adjustments in State Aid and which shall be reflected |
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3|in the final allocations. If the amount of appropriated funds, |
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4|including the one and one-half percent (1 1/2%) four percent (4%) |
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5|retained, remaining after January 1 of each year is not sufficient |
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6|to fully fund the final allocations, the Department shall |
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7|recalculate each school district's remaining allocation pursuant to |
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8|subsection D of this section using the reduced amount of |
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9|appropriated funds. |
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10| C. On and after July 1, 1997, the amount of State Aid each |
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11|district shall receive shall be the sum of the Foundation Aid, the |
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12|Salary Incentive Aid, and the Transportation Supplement, as adjusted |
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13|pursuant to the provisions of subsection G E of this section and |
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14|Section 18-112.2 of this title; provided, no district having per |
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15|pupil revenue in excess of three hundred percent (300%) of the |
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16|average per pupil revenue of all districts shall receive any State |
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17|Aid or Supplement in State Aid. |
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18| The July calculation of per pupil revenue shall be determined by |
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19|dividing the district's second preceding year's total weighted |
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20|average daily membership (ADM) into the district's preceding year's |
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21|total revenues excluding federal revenue, insurance loss payments, |
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22|reimbursements, recovery of overpayments and refunds, unused |
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23|reserves, prior expenditures recovered, prior year surpluses, and |
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24|less the amount of any transfer fees paid in that year. |
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1| The December calculation of per pupil revenue shall be |
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2|determined by dividing the district's preceding year's total |
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3|weighted average daily membership (ADM) into the district's |
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4|preceding year's total revenues excluding federal revenue, insurance |
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5|loss payments, reimbursements, recovery of overpayments and refunds, |
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6|unused reserves, prior expenditures recovered, prior year surpluses, |
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7|and less the amount of any transfer fees paid in that year. |
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8| D. For the 1997-98 2024-25 school year, and each school year |
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9|thereafter, Foundation Aid, the Transportation Supplement, and |
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10|Salary Incentive Aid shall be calculated as follows: |
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11| 1. Foundation Aid shall be determined by subtracting the amount |
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12|of the Foundation Program Income from the cost of the Foundation |
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13|Program and adding to this difference the Transportation Supplement. |
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14| a. The Foundation Program shall be a district's higher |
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15| weighted average daily membership based on the first |
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16| nine (9) weeks of the current school year or the |
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17| preceding school year of a school district, as |
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18| determined by the provisions of subsection A of |
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19| Section 18-201.1 of this title and paragraphs 1, 2, 3, |
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20| and 4 of subsection B of Section 18-201.1 of this |
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21| title, multiplied by the Base Foundation Support |
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22| Level. However, for the portion of weighted |
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23| membership derived from nonresident, transferred |
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24| pupils enrolled in online courses, the Foundation |
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1| Program shall be a district's weighted average daily |
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2| membership of the preceding school year or the first |
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3| nine (9) weeks of the current school year, whichever |
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4| is greater, as determined by the provisions of |
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5| subsection A of Section 18-201.1 of this title and |
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6| paragraphs 1, 2, 3, and 4 of subsection B of Section |
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7| 18-201.1 of this title, multiplied by the Base |
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8| Foundation Support Level. |
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9| b. The Foundation Program Income shall be the sum of the |
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10| following: |
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11| (1) The adjusted assessed valuation of the current |
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12| school year of the school district, minus the |
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13| previous year protested ad valorem tax revenues |
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14| held as prescribed in Section 2884 of Title 68 of |
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15| the Oklahoma Statutes, multiplied by the mills |
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16| levied the amount of ad valorem tax collections |
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17| received by the school district from the proceeds |
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18| of the levy during the preceding fiscal year, as |
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19| levied pursuant to subsection (c) of Section 9 of |
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20| Article X of the Oklahoma Constitution, if |
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21| applicable, as adjusted in subsection (c) of |
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22| Section 8A of Article X of the Oklahoma |
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23| Constitution. For purposes of this subsection, |
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24| the "adjusted assessed valuation of the current |
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1| school year" shall be the adjusted assessed |
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2| valuation on which tax revenues are collected |
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3| during the current school year, and |
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4| (2) Seventy-five seventy-five percent (75%) of the |
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5| amount received by the school district from the |
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6| proceeds of the county levy during the preceding |
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7| fiscal year, as levied pursuant to subsection (b) |
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8| of Section 9 of Article X of the Oklahoma |
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9| Constitution, and |
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10| (3) Motor Vehicle Collections motor vehicle |
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11| collections, and |
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12| (4) Gross Production Tax gross production tax, and |
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13| (5) State Apportionment state apportionment, and |
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14| (6) R.E.A. Tax tax. |
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15| The items listed in divisions (1), (3), (4), (5), and |
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16| (6) of this subparagraph shall consist of the amounts |
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17| actually collected from such sources during the |
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18| preceding fiscal year calculated on a per capita basis |
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19| on the unit provided for by law for the distribution |
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20| of each such revenue. |
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21| 2. The Transportation Supplement shall be equal to the average |
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22|daily haul times the per capita allowance times the appropriate |
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23|transportation factor. |
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24| |
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1| a. The average daily haul shall be the number of children |
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2| in a district who are legally transported and who live |
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3| one and one-half (1 1/2) miles or more from school. |
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4| b. The per capita allowance shall be determined using the |
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5| following chart: |
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6| PER CAPITA PER CAPITA |
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7| |
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8|DENSITY FIGURE ALLOWANCE DENSITY FIGURE ALLOWANCE |
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9|.3000 - .3083 $167.00 .9334 - .9599 $99.00 |
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10|.3084 - .3249 $165.00 .9600 - .9866 $97.00 |
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11|.3250 - .3416 $163.00 .9867 - 1.1071 $95.00 |
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12|.3417 - .3583 $161.00 1.1072 - 1.3214 $92.00 |
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13|.3584 - .3749 $158.00 1.3215 - 1.5357 $90.00 |
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14|.3750 - .3916 $156.00 1.5358 - 1.7499 $88.00 |
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15|.3917 - .4083 $154.00 1.7500 - 1.9642 $86.00 |
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16|.4084 - .4249 $152.00 1.9643 - 2.1785 $84.00 |
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17|.4250 - .4416 $150.00 2.1786 - 2.3928 $81.00 |
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18|.4417 - .4583 $147.00 2.3929 - 2.6249 $79.00 |
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19|.4584 - .4749 $145.00 2.6250 - 2.8749 $77.00 |
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20|.4750 - .4916 $143.00 2.8750 - 3.1249 $75.00 |
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21|.4917 - .5083 $141.00 3.1250 - 3.3749 $73.00 |
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22|.5084 - .5249 $139.00 3.3750 - 3.6666 $70.00 |
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23|.5250 - .5416 $136.00 3.6667 - 3.9999 $68.00 |
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24|.5417 - .5583 $134.00 4.0000 - 4.3333 $66.00 |
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1|.5584 - .5749 $132.00 4.3334 - 4.6666 $64.00 |
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2|.5750 - .5916 $130.00 4.6667 - 4.9999 $62.00 |
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3|.5917 - .6133 $128.00 5.0000 - 5.5000 $59.00 |
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4|.6134 - .6399 $125.00 5.5001 - 6.0000 $57.00 |
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5|.6400 - .6666 $123.00 6.0001 - 6.5000 $55.00 |
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6|.6667 - .6933 $121.00 6.5001 - 7.0000 $53.00 |
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7|.6934 - .7199 $119.00 7.0001 - 7.3333 $51.00 |
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8|.7200 - .7466 $117.00 7.3334 - 7.6667 $48.00 |
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9|.7467 - .7733 $114.00 7.6668 - 8.0000 $46.00 |
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10|.7734 - .7999 $112.00 8.0001 - 8.3333 $44.00 |
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11|.8000 - .8266 $110.00 8.3334 - 8.6667 $42.00 |
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12|.8267 - .8533 $108.00 8.6668 - 9.0000 $40.00 |
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13|.8534 - .8799 $106.00 9.0001 - 9.3333 $37.00 |
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14|.8800 - .9066 $103.00 9.3334 - 9.6667 $35.00 |
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15|.9067 - .9333 $101.00 9.6668 or more $33.00 |
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16| c. The formula transportation factor shall be 1.39. |
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17| 3. Salary Incentive Aid shall be determined as follows: |
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18| a. Multiply the Incentive Aid guarantee by the district's |
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19| higher weighted average daily membership based on the |
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20| first nine (9) weeks of the current school year or the |
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21| preceding school year of a school district, as |
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22| determined by the provisions of subsection A of |
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23| Section 18-201.1 of this title and paragraphs 1, 2, 3, |
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24| |
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1| and 4 of subsection B of Section 18-201.1 of this |
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2| title. |
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3| b. Divide the district's adjusted assessed valuation of |
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4| the current school year minus the previous year's |
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5| protested ad valorem tax revenues held as prescribed |
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6| in Section 2884 of Title 68 of the Oklahoma Statutes, |
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7| by one thousand (1,000) and subtract the quotient from |
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8| the product of subparagraph a of this paragraph. The |
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9| remainder shall not be less than zero (0) Subtract the |
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10| amount received by the school district from the |
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11| proceeds of the levy during the preceding fiscal year, |
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12| as levied pursuant to subsection (c) of Section 9 of |
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13| Article X of the Oklahoma Constitution above the |
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14| fifteen (15) mills required to support Foundation Aid |
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15| pursuant to division (1) of subparagraph b of |
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16| paragraph 1 of this subsection, not including the |
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17| county four-mill levy, by the product of subparagraph |
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18| a of this paragraph. The remainder shall not be less |
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19| than zero and shall be the Salary Incentive Aid of the |
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20| district. |
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21| c. Multiply the number of mills levied for general fund |
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22| purposes above the fifteen (15) mills required to |
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23| support Foundation Aid pursuant to division (1) of |
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24| subparagraph b of paragraph 1 of this subsection, not |
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1| including the county four-mill levy, by the remainder |
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2| of subparagraph b of this paragraph. The product |
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3| shall be the Salary Incentive Aid of the district. |
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4| E. By June 30, 1998, the State Department of Education shall |
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5|develop and the Department and all school districts shall have |
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6|implemented a student identification system which is consistent with |
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7|the provisions of subsections C and D of Section 3111 of Title 74 of |
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8|the Oklahoma Statutes. The student identification system shall be |
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9|used specifically for the purpose of reporting enrollment data by |
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10|school sites and by school districts, the administration of the |
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11|Oklahoma School Testing Program Act, the collection of appropriate |
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12|and necessary data pursuant to the Oklahoma Educational Indicators |
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13|Program, determining student enrollment, establishing a student |
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14|mobility rate, allocation of the State Aid Formula and midyear |
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15|adjustments in funding for student growth. This enrollment data |
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16|shall be submitted to the State Department of Education in |
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17|accordance with rules promulgated by the State Board of Education. |
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18|Funding for the development, implementation, personnel training and |
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19|maintenance of the student identification system shall be set out in |
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20|a separate line item in the allocation section of the appropriation |
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21|bill for the State Board of Education for each year. |
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22| F. 1. In the event that ad valorem taxes of a school district |
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23|are determined to be uncollectible because of bankruptcy, clerical |
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24|error, or a successful tax protest, and the amount of such taxes |
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1|deemed uncollectible exceeds Fifty Thousand Dollars ($50,000.00) or |
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2|an amount greater than twenty-five percent (25%) of ad valorem taxes |
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3|per tax year, or the valuation of a district is lowered by order of |
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4|the State Board of Equalization, the school district's State Aid, |
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5|for the school year that such ad valorem taxes are calculated in the |
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6|State Aid Formula, shall be determined by subtracting the net |
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7|assessed valuation of the property upon which taxes were deemed |
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8|uncollectible from the assessed valuation of the school district and |
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9|the state. Upon request of the local board of education, it shall |
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10|be the duty of the county assessor to certify to the Director of |
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11|Finance of the State Department of Education the net assessed |
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12|valuation of the property upon which taxes were determined |
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13|uncollectible. |
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14| 2. In the event that the amount of funds a school district |
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15|receives for reimbursement from the Ad Valorem Reimbursement Fund is |
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16|less than the amount of funds claimed for reimbursement by the |
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17|school district due to insufficiency of funds as provided in Section |
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18|193 of Title 62 of the Oklahoma Statutes, then the school district's |
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19|assessed valuation for the school year that such ad valorem |
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20|reimbursement is calculated in the State Aid Formula shall be |
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21|adjusted accordingly. |
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22| G. 1. Notwithstanding the provisions of Section 18-112.2 of |
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23|this title, a school district shall have its State Aid reduced by an |
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24|amount equal to the amount of carryover in the general fund of the |
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1|district as of June 30 of the preceding fiscal year, that is in |
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2|excess of the following standards for two (2) consecutive years: |
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3| Total Amount of Amount of |
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4| General Fund Collections, General Fund |
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5| Excluding Previous Year Balance |
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6| Cash Surplus as of June 30 Allowable |
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7| Less than $1,000,000 48% |
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8| $1,000,000 - $2,999,999 42% |
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9| $3,000,000 - $3,999,999 36% |
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10| $4,000,000 - $4,999,999 30% |
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11| $5,000,000 - $5,999,999 24% |
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12| $6,000,000 - $7,999,999 22% |
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13| $8,000,000 - $9,999,999 19% |
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14| $10,000,000 or more 17% |
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15| 2. By February 1 the State Department of Education shall send |
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16|by certified mail, with return receipt requested, to each School |
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17|District Superintendent, Auditor and Regional Accreditation Officer |
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18|school district superintendent, auditor, and regional accreditation |
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19|officer a notice of and calculation sheet reflecting the general |
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20|fund balance penalty to be assessed against that school district. |
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21|Calculation of the general fund balance penalty shall not include |
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22|federal revenue. Within thirty (30) days of receipt of this written |
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23|notice the school district shall submit to the Department a written |
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24|reply either accepting or protesting the penalty to be assessed |
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1|against the district. If protesting, the school district shall |
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2|submit with its reply the reasons for rejecting the calculations and |
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3|documentation supporting those reasons. The Department shall review |
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4|all school district penalty protest documentation and notify each |
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5|district by March 15 of its finding and the final penalty to be |
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6|assessed to each district. General fund balance penalties shall be |
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7|assessed to all school districts by April 1. |
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8| 3. Any school district which receives proceeds from a tax |
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9|settlement or a Federal Emergency Management Agency settlement |
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10|during the last two (2) months of the preceding fiscal year shall be |
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11|exempt from the penalties assessed in this subsection, if the |
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12|penalty would occur solely as a result of receiving funds from the |
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13|tax settlement. |
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14| 4. Any school district which receives an increase in State Aid |
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15|because of a change in Foundation Aid and/or Salary Incentive Aid |
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16|factors during the last two (2) months of the preceding fiscal year |
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17|shall be exempt from the penalties assessed in this subsection, if |
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18|the penalty would occur solely as a result of receiving funds from |
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19|the increase in State Aid. |
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20| 5. If a school district does not receive Foundation Aid and/or |
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21|Salary Incentive Aid during the preceding fiscal year, the State |
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22|Board of Education may waive the penalty assessed in this subsection |
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23|if the penalty would result in a loss of more than forty percent |
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24|(40%) of the remaining State Aid to be allocated to the school |
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1|district between April 1 and the remainder of the school year and if |
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2|the Board determines the penalty will cause the school district not |
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3|to meet remaining financial obligations. |
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4| 6. Any school district which receives gross production revenue |
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5|apportionment during the 2002-2003 school year or in any subsequent |
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6|school year that is greater than the gross production revenue |
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7|apportionment of the preceding school year shall be exempt from the |
| |
8|penalty assessed in this subsection, if the penalty would occur |
| |
9|solely as a result of the gross production revenue apportionment, as |
| |
10|determined by the State Board of Education. |
| |
11| 7. Beginning July 1, 2003, school districts that participate in |
| |
12|consolidation or annexation pursuant to the provisions of the |
| |
13|Oklahoma School Voluntary Consolidation and Annexation Act shall be |
| |
14|exempt from the penalty assessed in this subsection for the school |
| |
15|year in which the consolidation or annexation occurs and for the |
| |
16|next three (3) fiscal years. |
| |
17| 8. Any school district which receives proceeds from a sales tax |
| |
18|levied by a municipality pursuant to Section 22-159 of Title 11 of |
| |
19|the Oklahoma Statutes or proceeds from a sales tax levied by a |
| |
20|county pursuant to Section 1370 of Title 68 of the Oklahoma Statutes |
| |
21|during the 2003-2004 school year or the 2004-2005 school year shall |
| |
22|be exempt from the penalties assessed in this subsection, if the |
| |
23|penalty would occur solely as a result of receiving funds from the |
| |
24|sales tax levy. |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 16
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1| 9. Any school district which has an amount of carryover in the |
| |
2|general fund of the district in excess of the limits established in |
| |
3|paragraph 1 of this subsection during the fiscal years beginning |
| |
4|July 1, 2020, July 1, 2021, July 1, 2022, and July 1, 2023, shall |
| |
5|not be assessed a general fund balance penalty as provided for in |
| |
6|this subsection. |
| |
7| 10. 9. For purposes of calculating the general fund balance |
| |
8|penalty, the terms "carryover" and "general fund balance" shall not |
| |
9|include federal revenue. |
| |
10| H. F. In order to provide startup funds for the implementation |
| |
11|of early childhood programs, State Aid may be advanced to school |
| |
12|districts that initially start early childhood instruction at a |
| |
13|school site. School districts that desire such advanced funding |
| |
14|shall make application to the State Department of Education no later |
| |
15|than September 15 of each year and advanced funding shall be awarded |
| |
16|to the approved districts no later than October 30. The advanced |
| |
17|funding shall not exceed the per pupil amount of State Aid as |
| |
18|calculated in subsection D of this section per anticipated Head |
| |
19|Start eligible student. The total amount of advanced funding shall |
| |
20|be proportionately reduced from the monthly payments of the |
| |
21|district's State Aid payments during the last six (6) months of the |
| |
22|same fiscal year. |
| |
23| I. G. 1. Beginning July 1, 1996, the Oklahoma Tax Commission, |
| |
24|notwithstanding any provision of law to the contrary, shall report |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 17
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1|monthly to the State Department of Education the monthly |
| |
2|apportionment of the following information: |
| |
3| a. the assessed valuation of property ad valorem tax |
| |
4| collections, |
| |
5| b. motor vehicle collections, |
| |
6| c. R.E.A. tax collected, and |
| |
7| d. gross productions tax collected. |
| |
8| 2. Beginning July 1, 1997, the State Auditor and Inspector's |
| |
9|Office, notwithstanding any provision of law to the contrary, shall |
| |
10|report monthly to the State Department of Education the monthly |
| |
11|apportionment of the proceeds of the county levy. |
| |
12| 3. Beginning July 1, 1996, the Commissioners of the Land |
| |
13|Office, notwithstanding any provision of law to the contrary, shall |
| |
14|report monthly to the State Department of Education the monthly |
| |
15|apportionment of state apportionment. |
| |
16| 4. Beginning July 1, 1997, the county treasurers' offices, |
| |
17|notwithstanding any provision of law to the contrary, shall report |
| |
18|monthly to the State Department of Education the ad valorem tax |
| |
19|protest amounts for each county. |
| |
20| 5. 3. The information reported by the Tax Commission, the State |
| |
21|Auditor and Inspector's Office, the county treasurers' offices and |
| |
22|the Commissioners of the Land Office, pursuant to this subsection |
| |
23|shall be reported by school district on forms developed by the State |
| |
24|Department of Education. |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 18
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1| SECTION 3. AMENDATORY 70 O.S. 2021, Section 18-201.1, is |
| |
2|amended to read as follows: |
| |
3| Section 18-201.1. A. Beginning with the 2020-21 school year, |
| |
4|and each school year thereafter, the weighted membership of a school |
| |
5|district for calculation of Foundation Aid purposes pursuant to |
| |
6|paragraph 1 of subsection D of Section 18-200.1 of this title shall |
| |
7|be the sum of the weighted pupil grade level calculation, the |
| |
8|weighted pupil category calculation, the weighted district |
| |
9|calculation, and the weighted teacher experience and degree |
| |
10|calculation. The weighted membership of a school district for |
| |
11|calculation of Salary Incentive Aid purposes pursuant to paragraph 3 |
| |
12|of subsection D of Section 18-200.1 of this title shall be the sum |
| |
13|of the weighted pupil grade level calculation, the weighted pupil |
| |
14|category calculation, the weighted district calculation, and the |
| |
15|weighted teacher experience and degree calculation. |
| |
16| B. Beginning with the 2022-2023 school year, the weighted |
| |
17|calculations provided for in subsection A of this section shall be |
| |
18|based on the higher weighted average daily membership of the first |
| |
19|nine (9) weeks of the current school year or the preceding school |
| |
20|year of a school district, unless otherwise specified. The higher |
| |
21|of the two (2) weighted average daily memberships shall be used |
| |
22|consistently in all of the calculations; however, the weighted |
| |
23|calculation for a statewide virtual charter school experiencing a |
| |
24|significant decline in membership shall be based on the first nine |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 19
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1|(9) weeks of the current school year for the statewide virtual |
| |
2|charter school. For purposes of this subsection, "significant |
| |
3|decline in membership" means equal to or greater than a fifteen |
| |
4|percent (15%) decrease in average daily membership from the |
| |
5|preceding school year to the average daily membership of the first |
| |
6|nine (9) weeks of the current school year. The average daily |
| |
7|membership data used for all calculations in paragraphs 1, 2, 3, and |
| |
8|4 of this subsection shall be the same as used in the calculation of |
| |
9|the State Aid Formula. The weighted calculations provided for in |
| |
10|subsection A of this section shall be determined as follows: |
| |
11| 1. The weighted pupil grade level calculation shall be |
| |
12|determined by taking the highest average daily membership and |
| |
13|assigning weights to the pupils according to grade attended as |
| |
14|follows: |
| |
15| GRADE LEVEL WEIGHT |
| |
16| a. Half-day early childhood programs .7 |
| |
17| b. Full-day early childhood programs 1.3 |
| |
18| c. Half-day kindergarten 1.3 |
| |
19| d. Full-day kindergarten 1.5 |
| |
20| e. First and second grade 1.351 |
| |
21| f. Third grade 1.051 |
| |
22| g. Fourth through sixth grade 1.0 |
| |
23| h. Seventh through twelfth grade 1.2 |
| |
24| i. Out-of-home placement 1.50 |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 20
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1|Multiply the membership of each subparagraph of this paragraph by |
| |
2|the weight assigned to such subparagraph of this paragraph and add |
| |
3|the totals together to determine the weighted pupil grade level |
| |
4|calculation for a school district. Determination of the pupils |
| |
5|eligible for the early childhood program weight shall be pursuant to |
| |
6|the provisions of Section 1-114 of this title. The pupils eligible |
| |
7|for the out-of-home placement pupil weight shall be students who are |
| |
8|not residents of the school district in which they are receiving |
| |
9|education pursuant to the provisions of subsection D of Section |
| |
10|1-113 of this title. Such weight may be claimed by the district |
| |
11|providing educational services to such student for the days that |
| |
12|student is enrolled in that district. If claimed, the out-of-home |
| |
13|placement weight shall be in lieu of the pupil grade level and any |
| |
14|pupil category weights for that student. Provided, if a student |
| |
15|resides in a juvenile detention center that is restricted to less |
| |
16|than twelve (12) beds, the out-of-home placement pupil weight for |
| |
17|such students shall be calculated as follows: for a center with six |
| |
18|(6) beds - 3.0; for a center with eight (8) beds - 2.3; and for a |
| |
19|center with ten (10) beds - 1.80. |
| |
20| 2. The weighted pupil category calculation shall be determined |
| |
21|by assigning a weight to the pupil category as follows: |
| |
22| CATEGORY WEIGHT |
| |
23| a. Visual Impairment 3.8 |
| |
24| b. Specific Learning Disability .4 |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 21
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1| c. Deafness or Hearing Impairment 2.9 |
| |
2| d. Deaf-Blindness 3.8 |
| |
3| e. Intellectual Disability 1.3 |
| |
4| f. Emotional Disturbance 2.5 |
| |
5| g. Gifted .34 |
| |
6| h. Multiple Disabilities 2.4 |
| |
7| i. Orthopedic Impairment 1.2 |
| |
8| j. Speech or Language Impairment .05 |
| |
9| k. Bilingual .25 |
| |
10| l. Special Education Summer Program 1.2 |
| |
11| m. Economically Disadvantaged .25 |
| |
12| n. Optional Extended School Year |
| |
13| Program As determined by |
| |
14| the State Board |
| |
15| of Education |
| |
16| o. Autism 2.4 |
| |
17| p. Traumatic Brain Injury 2.4 |
| |
18| q. Other Health Impairment 1.2 |
| |
19|Except as otherwise provided, multiply the number of pupils approved |
| |
20|in the school year with the highest average daily membership in each |
| |
21|category by the weight assigned to such category and add the totals |
| |
22|together to determine the weighted pupil category calculation for a |
| |
23|school district. For the 1997-98 school year and subsequent school |
| |
24|years, the number to be multiplied by the weight assigned to the |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 22
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1|gifted category in subparagraph g of this paragraph shall be the |
| |
2|lesser of (1) the sum of the number of students who scored in the |
| |
3|top three percent (3%) on any national standardized test of |
| |
4|intellectual ability plus the number of students identified as |
| |
5|gifted pursuant to subparagraphs a through d of paragraph 1 of |
| |
6|Section 1210.301 of this title, or (2) the sum of the number of |
| |
7|students who scored in the top three percent (3%) on any national |
| |
8|standardized test of intellectual ability plus eight percent (8%) of |
| |
9|the total average daily membership of the school district for the |
| |
10|first nine (9) weeks of the school year. |
| |
11| 3. The weighted district calculation shall be determined by |
| |
12|determining the calculations for each school district for both the |
| |
13|small school district formula and the district sparsity - isolation |
| |
14|formula, applying whichever is the greater of the calculations of |
| |
15|the two formulas and then applying the restrictions pursuant to |
| |
16|subparagraph c of this paragraph. |
| |
17| a. Small school district formula: 529 minus the average |
| |
18| daily membership divided by 529 times .2 times total |
| |
19| average daily membership. |
| |
20| The small school district formula calculation shall apply |
| |
21| only to school districts whose highest average daily |
| |
22| membership is less than 529 pupils. School districts which |
| |
23| are consolidated or annexed after July 1, 2003, pursuant to |
| |
24| the Oklahoma School Voluntary Consolidation and Annexation |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 23
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1| Act shall have the weighted district size calculation for |
| |
2| the three (3) school years following the fiscal year in |
| |
3| which such consolidation occurred calculated to be the sum |
| |
4| of the individual consolidated districts computed as if the |
| |
5| consolidation had not taken place. Thereafter, any such |
| |
6| district which is consolidated pursuant to the Oklahoma |
| |
7| School Voluntary Consolidation and Annexation Act shall not |
| |
8| qualify for the weighted district calculation unless the |
| |
9| district can satisfy the specifications herein. Subject to |
| |
10| the provisions of subparagraph c of this paragraph, the |
| |
11| resulting number shall be counted as additional students |
| |
12| for the purpose of calculating State Aid. |
| |
13| b. District sparsity - isolation formula: |
| |
14| The district sparsity - isolation formula calculation shall |
| |
15| apply only to school districts: |
| |
16| (1) whose total area in square miles is greater than |
| |
17| the average number of square miles for all school |
| |
18| districts in this state; and |
| |
19| (2) whose areal density is less than one-fourth (1/4) |
| |
20| of the state average areal density. Areal |
| |
21| density shall be determined by dividing the |
| |
22| school district's average daily membership by the |
| |
23| school district's total area in square miles. |
| |
24| |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 24
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1| The district sparsity - isolation formula calculation shall |
| |
2| be calculated as follows: |
| |
3| The school district student cost factor multiplied by |
| |
4| the school district area factor. The resulting |
| |
5| product shall be multiplied by the school district's |
| |
6| average daily membership. Subject to the provisions |
| |
7| of subparagraph c of this paragraph, the resulting |
| |
8| number shall be counted as additional students for the |
| |
9| purpose of calculating State Aid. |
| |
10| The school district student cost factor shall be calculated |
| |
11| as follows: |
| |
12| The school district's average daily membership shall |
| |
13| be categorized into the following grade level groups |
| |
14| and applied to the appropriate formulas as computed |
| |
15| below: |
| |
16| Grade Level Group |
| |
17| Grades K-5 Divide 74 by the sum of the Grade |
| |
18| Level ADM plus 23, |
| |
19| add .85 to the quotient, then |
| |
20| multiply the sum by the Grade |
| |
21| Level ADM. |
| |
22| Grades 6-8 Divide 122 by the sum of the Grade |
| |
23| Level ADM plus 133, |
| |
24| add .85 to the quotient, then |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 25
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1| multiply the sum by the Grade |
| |
2| Level ADM. |
| |
3| Grades 9-12 Divide 292 by the sum of the Grade |
| |
4| Level ADM plus 128, |
| |
5| add .78 to the quotient, then |
| |
6| multiply the sum by the Grade |
| |
7| Level ADM. |
| |
8| The sum of the grade level group's average daily |
| |
9| membership shall be divided by the school district's |
| |
10| average daily membership. The number one (1.0) shall |
| |
11| be subtracted from the resulting quotient. |
| |
12| The school district area cost factor shall be calculated as |
| |
13| follows: |
| |
14| Subtract the state average district area from the |
| |
15| district area, then divide the remainder by the state |
| |
16| average district area; |
| |
17| however, the district area cost factor shall not exceed one |
| |
18| (1.0). |
| |
19| The State Board of Education shall define geographical barriers |
| |
20|whose location in a school district would inhibit the district from |
| |
21|consolidation or annexation. The Board shall make available an |
| |
22|application process, review applications, and for districts the |
| |
23|Board deems necessary allow additional square miles to be used for |
| |
24|the purposes of calculations used for the weighted district sparsity |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 26
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1|- isolation formula. Provided, that the additional square miles |
| |
2|allowed for geographical barriers shall not exceed thirty percent |
| |
3|(30%) of the district's actual size. |
| |
4| c. State Aid funds which a district is calculated to |
| |
5| receive as a result of the weighted district |
| |
6| calculation shall be restricted as follows: |
| |
7| If, after the weighted district calculation is |
| |
8| applied, the district's projected per pupil |
| |
9| revenue exceeds one hundred fifty percent (150%) |
| |
10| of the projected state average per pupil revenue, |
| |
11| then the district's State Aid shall be reduced by |
| |
12| an amount that will restrict the district's |
| |
13| projected per pupil revenue to one hundred fifty |
| |
14| percent (150%) of the projected state average per |
| |
15| pupil revenue. Provided, in applying the |
| |
16| restriction provided in this division, the |
| |
17| district's State Aid shall not be reduced by an |
| |
18| amount greater than by the amount of State Aid |
| |
19| which was generated by the weighted district |
| |
20| calculation. |
| |
21| The July calculation of the projected per pupil |
| |
22| revenue shall be determined by dividing the district's |
| |
23| preceding year's average daily membership (ADM) as |
| |
24| weighted by the pupil grade level, the pupil category, |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 27
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1| the district and the teacher experience degree index |
| |
2| calculations for projected State Aid into the |
| |
3| district's projected total revenues including |
| |
4| projected funds for the State Aid Formula for the |
| |
5| preceding year, net assessed valuation the amount |
| |
6| received by the school district from ad valorem tax |
| |
7| collections for the preceding calendar year times |
| |
8| thirty-nine (39) mills, county revenues excluding the |
| |
9| county four-mills revenues for the second preceding |
| |
10| year, other state appropriations for the preceding |
| |
11| year, and the collections for the preceding year of |
| |
12| state apportionment, motor vehicle revenue, gross |
| |
13| production tax, and R.E.A. tax. |
| |
14| The December calculation of the projected per pupil |
| |
15| revenue shall be determined by dividing the higher of |
| |
16| the district's first nine (9) weeks of the current |
| |
17| school year or the preceding school year's average |
| |
18| daily membership (ADM) as weighted by the pupil grade |
| |
19| level, the pupil category, the district and the |
| |
20| teacher experience degree index calculations for |
| |
21| projected State Aid into the district's projected |
| |
22| total revenues including funds for the December |
| |
23| calculation of the current year State Aid Formula, net |
| |
24| assessed valuation the amount received by the school |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 28
___________________________________________________________________________
1| district from ad valorem tax collections for the |
| |
2| current calendar preceding fiscal year times |
| |
3| thirty-nine (39) mills, county revenues excluding the |
| |
4| county four-mills revenue for the preceding year, |
| |
5| other state appropriations for the preceding year, and |
| |
6| the collections for the preceding year of state |
| |
7| apportionment, motor vehicle revenue, gross production |
| |
8| tax, and R.E.A. tax. |
| |
9| The district's projected total revenues for each |
| |
10| calculation shall exclude the following collections |
| |
11| for the second preceding year: federal revenue, |
| |
12| insurance loss payments, reimbursements, recovery of |
| |
13| overpayments and refunds, unused reserves, prior |
| |
14| expenditures recovered, prior year surpluses, and |
| |
15| other local miscellaneous revenues. |
| |
16| 4. The weighted teacher experience and degree calculation shall |
| |
17|be determined in accordance with the teacher experience and degree |
| |
18|index. The State Department of Education shall determine an index |
| |
19|for each state teacher by using data supplied in the school |
| |
20|district's teacher personnel reports of the preceding year and |
| |
21|utilizing the index as follows: |
| |
22| TEACHER EXPERIENCE - DEGREE INDEX |
| |
23|EXPERIENCE BACHELOR'S MASTER'S DOCTOR'S |
| |
24| DEGREE DEGREE DEGREE |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 29
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1|0 - 2 .7 .9 1.1 |
| |
2|3 - 5 .8 1.0 1.2 |
| |
3|6 - 8 .9 1.1 1.3 |
| |
4|9 - 11 1.0 1.2 1.4 |
| |
5|12 - 15 1.1 1.3 1.5 |
| |
6|Over 15 1.2 1.4 1.6 |
| |
7| The school district teacher index for each school district shall |
| |
8|be determined by subtracting the weighted average state teacher from |
| |
9|the weighted average district teacher. Multiply the school district |
| |
10|teacher index if greater than zero by .7 and then multiply that |
| |
11|product by the sum of the district's weighted pupil grade level |
| |
12|calculation provided in paragraph 1 of this subsection and the |
| |
13|weighted pupil category calculation provided in subparagraph m of |
| |
14|paragraph 2 of this subsection to determine the weighted teacher |
| |
15|experience and degree calculation. |
| |
16| SECTION 4. This act shall become effective November 1, 2023. |
| |
17|COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS |
|March 1, 2023 - DO PASS AS AMENDED BY CS |
18| |
| |
19| |
| |
20| |
| |
21| |
| |
22| |
| |
23| |
| |
24| |
| |
arsid7891126 SENATE FLOOR VERSION - SB359 SFLR Page 30