Oklahoma presentation: foundation aid, teacher-incentive calculations and transportation supplement explained

Jennifer Light presented Oklahoma’s school finance framework, noting a typographical error on the memo’s cover page and summarizing how Foundation Aid, salary-incentive aid and a transportation supplement are computed.

Oklahoma’s foundation framework uses a weighted average daily membership (higher of first nine weeks of current year or prior year) and a base foundation support level (presentation cited $2,111 and a Foundation Aid per-pupil example at $2,122 for FY23–24). The district weighted membership sums four components: weighted pupil-grade-level calculation, weighted pupil-category calculation (gifted, special programs), weighted district calculations (small-district or sparsity/isolation formulas) and a weighted teacher experience-and-degree calculation (statutory index). The memo includes statutory charts for grade-level weights, gifted weighting caveats and a small-district formula for districts with ADM under 750, as well as sparsity/isolation rules.

Salary incentive aid is calculated with formulas that use district weighted ADM and assessed valuation, and staff noted the salary-incentive program has statutory history dating at least to 1987. The transportation supplement uses legally transported pupils living at least 1.5 miles from school multiplied by a statutory per-capita allowance (with a statutory mileage-rate component). Staff said final state aid is computed after districts submit enrollment and assessed valuation data; the state issues final allocations by mid-January. Committee members requested worked examples and clearer formula steps; staff offered to distribute corrected memos and numerical illustrations following the meeting.