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ENGROSSED HOUSE
BILL NO. 3711 By: Caldwell (Chad) and Lepak
of the House
and
Pugh of the Senate
An Act relating to schools; amending 70 O.S. 2021,
Section 5-135.4, which relates to the School District
Transparency Act; requiring school district to post
percentage of instructional expenditures on the home
page of its website; defining term; providing
exclusions; amending Section 1, Chapter 157, O.S.L.
2023 (70 O.S. Supp. 2025, Section 15-110), which
relates to bond elections; requiring school districts
to include percentage of instructional expenditures
with any bond proposal; defining term; providing
exclusions; clarifying applicability; amending 70
O.S. 2021, Section 15-204, which relates to bond
guarantee applications; requiring school districts to
include percentage of instructional expenditures with
any bond guarantee application; defining term;
providing exclusions; providing an effective date;
and declaring an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 70 O.S. 2021, Section 5-135.4, is
amended to read as follows:
Section 5-135.4. A. This section shall be known and may be
cited as the "School District Transparency Act".
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B. The State Department of Education shall make school district
and school site expenditure data available on its website. Data
shall be made available in an open-structured data format that may
be downloaded by the public and that allows the user to
systematically sort, search, and access all data without any fee or
charge for access. Prior to the beginning of the 2019-2020 school
year, if a school district has a website, the district shall provide
a link on its home page to the State Department of Education's
Oklahoma Cost Accounting System and School District Financial
Information website, or the district shall provide the information
required by subsection C of this section within one click of the
home page of the school district's website.
C. The website shall provide information on school district and
school site expenditures of state, federal, and local funds, whether
appropriated or nonappropriated, excluding payments of voluntary
payroll deductions for employees to receiving parties. The website
shall further provide information, including, but not limited to,
the following:
1. Identification of the school district;
2. The Oklahoma Cost Accounting System (OCAS) code designation
for each expenditure;
3. The name and principal location of the entity or recipient
of the funds, excluding release of information relating to an
individual's place of residence and release of information
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prohibited by subsection D of Section 24A.7 of Title 51 of the
Oklahoma Statutes or by federal law relating to privacy rights;
4. The amount of funds expended;
5. The type of transaction;
6. A descriptive purpose of the funding action or expenditure;
7. The budgeted and audited actual expenditure figures for each
fiscal year, ensuring each set of figures can be identified as
budgeted or audited figures;
8. The per-pupil expenditure as defined in Section 1-124 of
this title; and
9. The total compensation package of the superintendent as
defined by the requirements of the OCAS including a listing of the
base salary, insurance, retirement and other fringe benefits
including exempted nonadministrative services such as teaching in
the classroom or serving as a principal, counselor or library media
specialist pursuant to subsection E of Section 18-124 of this title.
D. The Department shall make the data available on its website
within one hundred twenty (120) days of transmission of the
expenditures to the Department by the school district.
E. School districts shall provide information requested by the
Department to accomplish the purposes of this section.
F. If a school district maintains a website, the district shall
provide the information required in subsection C of this section in
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the manner prescribed in subsection B of this section on the
district website.
G. In addition to the requirements of this section, if a school
district maintains a website, the district shall provide the
percentage of total district expenditures that were allocated to
instructional expenses in the last fiscal year on the home page of
its website. "Instructional expenditures" means instruction
expenditures as defined by the National Center for Education
Statistics, a federal entity within the United States Department of
Education. If the National Center for Education Statistics ceases
to exist, then instructional expenditures shall have the same
meaning as provided by an equivalent entity to the National Center
for Education Statistics. Instructional expenditures shall not
include administrative services as defined in Section 18-124 of this
title or for equipment or materials for administrative staff.
H. Nothing in this section shall require the disclosure of
information which is required to be kept confidential by state or
federal law.
H. I. The disclosure of information required by this section
shall create no liability whatsoever, civil or criminal, to the
State of Oklahoma, the State Department of Education, school
districts, or any employee thereof for disclosure of required
information or for any error or omission in the disclosure.
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I. J. The Department shall undertake activities annually to
inform parents, schools and other stakeholders about the
availability of school district and school site expenditure data on
its website and how to use the website.
SECTION 2. AMENDATORY Section 1, Chapter 157, O.S.L.
2023 (70 O.S. Supp. 2025, Section 15-110), is amended to read as
follows:
Section 15-110. A. When a school district board of education
calls an election for the purpose of issuing bonds pursuant to
Section 15-102 of Title 70 of the Oklahoma Statutes this title, the
school district shall, at least thirty (30) days prior to the
election, post on its website a copy of the bond proposal, including
each project to be funded by the bond proceeds, a description of
each project, and the estimated cost for each project, and the
percentage of total district expenditures that were allocated to
instructional expenses in the last fiscal year. "Instructional
expenditures" means instruction expenditures as defined by the
National Center for Education Statistics, a federal entity within
the United States Department of Education. If the National Center
for Education Statistics ceases to exist, then instructional
expenditures shall have the same meaning as provided by an
equivalent entity to the National Center for Education Statistics.
Instructional expenditures shall not include administrative services
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as defined in Section 18-124 of this title or for equipment or
materials for administrative staff.
B. If electors approve the issuing of bonds at an election, the
school district shall continue to post on its website the bond
information required by subsection A of this section for the
duration of the bond and one (1) year after completion of all bond
projects. The information posted on the school district website
shall also include updates when there is a material change in the
scope of the projects and their purpose as stated at the time the
board of education calls the bond election. The updated information
shall be posted online within thirty (30) days following approval of
the project changes by the board of education.
C. This act The provisions of this section, excluding the
instructional expenses requirement, shall not apply to any bond
projects approved by electors prior to the effective date of this
act November 1, 2023. The instructional expenses requirement
provided in this section shall not apply to any bond projects
approved by electors prior to the effective date of this act.
SECTION 3. AMENDATORY 70 O.S. 2021, Section 15-204, is
amended to read as follows:
Section 15-204. A school district seeking the guarantee of
eligible bonds shall apply to the Commissioners on an application
which must shall include:
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1. The name of the school district and the principal amount of
the bonds to be issued;
2. The maturity schedule, estimated interest rate and date of
the bonds; and
3. The percentage of total district expenditures that were
allocated to instructional expenses in the last fiscal year.
"Instructional expenditures" means instruction expenditures as
defined by the National Center for Education Statistics, a federal
entity within the United States Department of Education. If the
National Center for Education Statistics ceases to exist, then
instructional expenditures shall have the same meaning as provided
by an equivalent entity to the National Center for Education
Statistics. Instructional expenditures shall not include
administrative services as defined in Section 18-124 of this title
or for equipment or materials for administrative staff; and
4. Any other information as deemed necessary and appropriate by
the Commissioners of the Land Office.
The application must be accompanied by a fee set by the
Commissioners in an amount to cover costs of administering the
guarantee program. The Commissioners and the State Bond Advisor
shall enter into an interagency agreement in order to administer
their responsibilities pursuant to the provisions of this act.
From the fees collected, the Commissioners shall enter into a
cooperative agreement with the State Bond Advisor to defray any
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administrative costs of his or her office in carrying out the
provisions of this act.
SECTION 4. This act shall become effective July 1, 2026.
SECTION 5. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
Passed the House of Representatives the 24th day of March, 2026.
Presiding Officer of the House
of Representatives
Passed the Senate the ___ day of __________, 2026.
Presiding Officer of the Senate