Oklahoma County Excise Board approves multiple school-district estimates of needs, tables four items

The Oklahoma County Excise Board approved a series of cash-appropriation and estimated-needs resolutions for school districts and charter schools and approved transfers to the county employee benefits fund during a special meeting Thursday, Oct. 16, 2025. The board convened at 9:30 a.m. with President Brett Town, President Theresa Sellers and member Eleanor Thompson present.

The actions set appropriations and certified mill levies for multiple local school districts and authorized two employee-benefits transactions. The board approved Resolution 2025-4013, a cash-fund appropriation requested by the county’s employee-benefits office to appropriate funds from the employee benefits supplement (account 991) contingent on deposit and budget-board approval; the amount cited in the meeting was $346,055.08 for October CJA premiums. The board also approved Resolution 2025-4066, an interfund transfer of up to $1,000,000 from the general fund to the employee benefits fund to pay county claims for fiscal year 2025–26, as requested by the county benefits and retirement director John Wilkerson.

Why it matters: adoption of estimated needs and the related certified levies sets the legal spending and taxing parameters for the coming fiscal year and allows school districts and charter schools to proceed with budgets and revenue forecasts.

Major approvals: the board voted to receive and adopt the estimated needs and financial statements for several districts and entities as presented by the county finance department (office of the county clerk). Among the approvals recorded in the meeting record were:

- Virtual Preparatory Academy of Oklahoma: general fund appropriation of $1,956,691.86 (no mill levy indicated). (Resolution 2025-3655)

- Choctaw and Oklahoma Park Public School Building Fund and related funds: combined amounts and levies including a building/sinking fund total shown for several funds (Resolution 2025-3656 as recorded).

- Crooked Oak School District (item recorded as Crooked Oak District #53): general fund $14,591,256.52 with a levy of 35.07 mills; building fund $2,110,237.28 (5.01 mills); child nutrition $1,291,145.97 (no mill levy); sinking fund approximately $2,009,624.07 with a levy of 31.45 mills. (Resolution 2025-3657)

- Independent auditor report receipt for Crooked Oak School District for fiscal year ending 6/30/2025 (Resolution 2025-3835).

- Harrah School District: general fund approx. $22,000,550.95 (mill levy noted in the record as ~35.89 mills), building fund $8,073,005.10 (5.13 mills), child nutrition $1,682,173.08 (no levy), and sinking fund $3,394,436.08 (27.49 mills). (Resolution 2025-3658)

- Eastern Oklahoma County VOTEC (career-technical center): general fund $15,353,387.29 (10.42 mills), building fund $6,997,241.16 (5.21 mills), sinking fund $147,000 (0.26 mills). (Resolution 2025-3659)

- Millwood School District #37: general fund $10,304,003.13 (35.84 mills); building fund $719,295.43 (5.12 mills); child nutrition $944,040.28 (no levy); sinking fund $2,142,875 (32.8 mills). (Resolution 2025-33661)

- Luther School District #3: general fund $7,502,320.80 (36.54 mills); building fund $892,210.03 (5.22 mills); child nutrition $449,348.61 (no levy); sinking fund $1,665,007.29 (14.01 mills). (Resolution 2025-3682)

- Crutcho/Crutchess School District #74 (recorded as "Crutchess" in the file): general fund $3,585,463.38 (35.54 mills); building fund $244,582.14 (5.08 mills); child nutrition ~$519,180.80 (no levy); sinking fund $481,500 (24.82 mills). The board voted to table this item for follow-up after questions about the signatures on the submitted document. (Resolution 2025-3700 — TABLED)

- Insight Charter School (district listed as Z-04 / Insight Charter): general fund $10,323,611.71 (no mill levy). (Resolution 2025-3706)

- Edmond School District #12: general fund $283,845,839.04 (36.98 mills); building fund $33,921,290.11 (5.28 mills); child nutrition $13,889,492.49 (no levy); sinking fund $71,516,041.67 (24.07 mills). (Resolution 2025-3728)

- South Oklahoma City-area school district (recorded amounts for multiple vocational/technical partners): general fund $26,633,485 (levy ~5.08 mills) and building fund $24,531,143 (2.5 mills) with references to Metro Tech, Francis Tuttle and Moore Norman career-technical centers. (Resolution 2025-3748)

- Francis Tuttle (listed as item 17 in the packet): the item contained inconsistent or unclear totals in the record; the board voted to table the item for additional review. (Resolution 2025-3750 — TABLED)

- Academy of Seminole Charter School (district J-2): general fund $8,055,937.23 (no mill levy) and building fund $239,398.91 (no mill levy). The board tabled this item after noting unsigned affidavits in the submitted paperwork. (Resolution 2025-3810 — TABLED)

Votes and procedural outcomes: the meeting record shows the board moved to approve most items as presented, with roll calls expressed verbally as "Aye"; when items lacked supporting documentation or contained inconsistent amounts, the board motioned to table them for follow-up. Specifically tabled items included Western Heights Independent School District (item 11), Crutchess School District (item 13), Francis Tuttle (item 17) and Academy of Seminole Charter School (item 18). The approvals recorded in the meeting were passed by the board members present.

Discussion points and follow-up: several board members and staff noted increases in requested general- and building-fund totals for some districts compared with last year and asked staff to verify whether the changes reflect valuation increases, bond issues or other factors. County finance staff (office of the county clerk) requested time to verify building-fund calculations and missing signatures on some affidavits. Board member Eleanor Thompson asked staff (Brooke) to check on whether charter schools located in Oklahoma City participate in Oklahoma City’s building fund or have separate agreements for building-fund distributions.

Meeting context: the board handled 18 agenda items in a roughly 25-minute special meeting. Most items were routine approvals with limited debate; four items were tabled for staff follow-up because of missing documentation or unclear totals.

The board adjourned after finishing the agenda and directing staff to return the tabled items for consideration at a subsequent meeting.