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HB2973 • 2026

Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

Budget Education
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Hays
Last action
2026-03-16
Official status
Motion expired
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

What This Bill Does

  • Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.
  • Bill Summaries/Fiscal Impact for HB 2973 (House): Introduced (2/9/2026) Bill Summaries/Fiscal Impact for HB 2973 (House): Committee Amendment 1 (3/3/2026) Bill Summaries/Fiscal Impact for HB 2973 (House): Committee Substitute (3/10/2026)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Plain English: HB2973 FULLAMD1 Trey Caldwell-JM 3/3/2026 2:35:59 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB2973 Of the printed Bill Page 2 Section 2 and 3 Lines 6 - 10 Of the Engrossed Bill By deleting the word "July" on line 6 and by inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

  • HB2973 FULLAMD1 Trey Caldwell-JM 3/3/2026 2:35:59 pm AMEND TITLE TO CONFORM TO AMENDMENTS Amendment submitted by: Trey Caldwell Adopted: _____________________________ ______________________________________ Reading Clerk COMMITTEE AMENDMENT HOUSE OF REPRESENTATIVES State of Oklahoma SPEAKER: CHAIR: I move to amend HB2973 Of the printed Bill Page 2 Section 2 and 3 Lines 6 - 10 Of the Engrossed Bill By deleting the word "July" on line 6 and by inserting in lieu thereof the word "November"; and By deleting Section 3 in its entirety.

Bill History

  1. 2026-03-16 House

    Motion expired

  2. 2026-03-11 House

    General Order

  3. 2026-03-11 House

    Third Reading, Measure failed: Ayes: 25 Nays: 67

  4. 2026-03-11 House

    Notice served to reconsider vote by Representative Hays

  5. 2026-03-05 House

    CR; Do Pass, amended by committee substitute Appropriations and Budget Committee

  6. 2026-03-05 House

    Authored by Senator Logan (principal Senate author)

  7. 2026-03-05 House

    Emergency removed

  8. 2026-02-09 House

    Recommendation to the full committee; Do Pass Appropriations and Budget Education Subcommittee

  9. 2026-02-03 House

    Second Reading referred to Appropriations and Budget

  10. 2026-02-03 House

    Referred to Appropriations and Budget Education Subcommittee

  11. 2026-02-02 House

    First Reading

  12. 2026-02-02 House

    Authored by Representative Hays

Official Summary Text

Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.
Bill Summaries/Fiscal Impact for HB 2973 (House): Introduced (2/9/2026)
Bill Summaries/Fiscal Impact for HB 2973 (House): Committee Amendment 1 (3/3/2026)
Bill Summaries/Fiscal Impact for HB 2973 (House): Committee Substitute (3/10/2026)

Current Bill Text

Read the full stored bill text
HB2973 HFLR Page 1
BOLD FACE denotes Committee Amendments.
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HOUSE OF REPRESENTATIVES - FLOOR VERSION

STATE OF OKLAHOMA

2nd Session of the 60th Legislature (2026)

COMMITTEE SUBSTITUTE
FOR
HOUSE BILL NO. 2973 By: Hays of the House

and

Logan of the Senate

COMMITTEE SUBSTITUTE

An Act relating to the Oklahoma Cost Accounting
System; requiring school districts to report all
state-appropriated spending using a specific data
code; directing the State Board of Education to adopt
a data code in compliance with the required
reporting; prohibiting the use of the adopted data
code for any other type of funding; providing for
codification; and providing an effective date.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 5-135.5 of Title 70, unless
there is created a duplication in numbering, reads as follows:
A. Beginning with the 2026-2027 school year and each school
year thereafter, every public school district shall, in addition to
any other applicable data code, use a data code in the Oklahoma Cost

HB2973 HFLR Page 2
BOLD FACE denotes Committee Amendments.
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Accounting System, adopted by the State Board of Education, to
report the expenditure of any state-appropriated funding for any
purpose by the public school district.
B. The State Board of Education shall adopt a data code for the
Oklahoma Cost Accounting System which shall be used to comply with
the reporting required by this section. The adopted data code shall
not be used for any expenditures that are not paid for using state-
appropriated funds.
SECTION 2. This act shall become effective November 1, 2026.

COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
03/05/2026 - DO PASS, As Amended and Coauthored.