OK HB1498

Defines "per-pupil expenditure" as aggregate current expenditures of school districts from all funding sources plus state expenditures for the Department of Education, divided by the aggregate number of students in average daily membership.

Per-pupil expenditure includes 10 categories of expenditures: instruction, support services for students, instructional staff, general and school administration, business services, operation and maintenance of plant, student transportation, child nutrition, and enterprise services.

Excludes from per-pupil expenditure calculations: adult and community education, facilities acquisition and construction, debt services, property, and other expenditures not related to day-to-day operations.

Requires the State Department of Education to report or publish each category of expenditure individually as well as the aggregate expenditure whenever reporting per-pupil expenditure.

Becomes effective November 1, 2015.