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Enacted

Oklahoma House Bill 1086 Extends General Fund Carryover Penalty Waiver for School Districts

Original title: School funding; school district general funds; general fund carryover; State Aid; calculation of per pupil revenue; exceptions; effective date; emergency.

Last action · May 22, 2025: Becomes law without Governor's signature 05/22/2025

Introduced
Committee
Floor Vote
Passed
Law

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

Oklahoma House Bill 1086 extends the waiver exempting school districts from general fund balance penalties for the beginning July 1, 2024, and updates calculations related to school district general funds and allocations. The legislation becomes effective July 1, 2025, and includes an emergency clause for immediate effect upon passage and approval.

Why it matters

School districts across Oklahoma avoid financial penalties for exceeding limits during the specified , impacting district budget management and local financial planning.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

School districts

School districts are exempt from general fund balance penalties for the fiscal year beginning July 1, 2024, and are subject to updated calculations for State Aid and per pupil revenue.

Directly affected

State Department of Education

The Department is responsible for conducting audits, determining current year allocations by December 30, notifying districts by January 15, and reviewing penalty protests.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What does HB 1086 do regarding school district general fund balances?
It extends the waiver so that school districts having an amount of carryover in the general fund in excess of established limits during the beginning July 1, 2024, shall not be assessed a general fund balance penalty.
When must the State Department of Education notify school districts of their final State Aid allocation?
The State Department of Education must notify each school district of its final allocation by January 15.
Are federal revenues included when calculating general fund carryover penalties?
No, federal revenue is explicitly excluded from the calculation of the general fund balance penalty and terms of carryover.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Became law without the governor's signature.

Procedural history

31 actions
  1. May 22, 2025House
    Becomes law without Governor's signature 05/22/2025
  2. May 15, 2025House
    Sent to Governor
  3. May 15, 2025Senate
    Enrolled measure signed, returned to House
  4. May 15, 2025House
    Enrolled, signed, to Senate
  5. May 14, 2025HouseCommittee
    Referred for enrollment
  6. May 14, 2025House
    Fourth Reading, Measure and Emergency Passed: Ayes: 78 Nays: 7
Show 25 earlier actions
  1. May 14, 2025HouseFloor
    SA's read, adopted
  2. May 7, 2025House
    SA's received
  3. May 7, 2025Senate
    Engrossed to House
  4. May 6, 2025SenateCommittee
    Referred for engrossment
  5. May 6, 2025Senate
    Measure and Emergency passed: Ayes: 46 Nays: 0
  6. May 6, 2025Senate
    Enacting clause restored
  7. May 6, 2025Senate
    Title restored
  8. May 6, 2025Senate
    General Order, Amended
  9. Apr 17, 2025Senate
    Placed on General Order
  10. Apr 15, 2025Senate
    Enacting clause stricken
  11. Apr 15, 2025SenateFloor
    Reported Do Pass as amended Education committee; CR filed
  12. Apr 1, 2025SenateCommittee
    Second Reading referred to Education
  13. Mar 13, 2025SenateIntroduced
    First Reading
  14. Mar 13, 2025House
    Engrossed, signed, to Senate
  15. Mar 12, 2025HouseCommittee
    Referred for engrossment
  16. Mar 12, 2025House
    Third Reading, Measure and Emergency passed: Ayes: 82 Nays: 0
  17. Mar 12, 2025House
    General Order
  18. Mar 6, 2025House
    Title stricken
  19. Mar 6, 2025House
    Authored by Senator Pugh (principal Senate author)
  20. Mar 6, 2025HouseFloor
    CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
  21. Feb 24, 2025HouseFloor
    Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Education Subcommittee
  22. Feb 4, 2025HouseCommittee
    Referred to Appropriations and Budget Education Subcommittee
  23. Feb 4, 2025HouseCommittee
    Second Reading referred to Appropriations and Budget
  24. Feb 3, 2025House
    Authored by Representative Lowe (Dick)
  25. Feb 3, 2025HouseIntroduced
    First Reading

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Extension of General Fund Penalty Waivers

The legislation continues a series of multi-year extensions exempting school districts from financial penalties when their general fund carryover exceeds statutory limits.

Connected Entities

State Department of Education, Lowe (Dick), Oklahoma Tax Commission and 5 more
OrganizationState Department of Education“State agency responsible for determining allocations, audits, and notifications ”Map →
PersonLowe (Dick)“House sponsor of HB 1086”Map →
OrganizationOklahoma Tax Commission“Commission reporting monthly apportionment information.”Map →
OrganizationCommissioners of the Land Office“Commission reporting monthly apportionment of state apportionment.”Map →
PersonPugh“Senate sponsor of HB 1086”Map →
OrganizationState Board of Education“Board responsible for adopting regulations and approving certain capital expendi”Map →
OrganizationState Board of Equalization“Board receiving school district budgets showing maximum allowable indebtedness.”Map →
OrganizationState Auditor and Inspector's Office“Office reporting monthly apportionment of county levy proceeds.”Map →

Sources

Open source document

www.oklegislature.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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