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

This bill changes how Oklahoma calculates school funding and manages school district general funds. It updates how per-pupil revenue is determined and removes a penalty for school districts that have a large general fund carryover for several years. These changes affect all public school districts in Oklahoma, potentially altering the amount of state aid they receive and how they can use their general funds.

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