Oklahoma HB2973: Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

What the bill says

An Act relating to the Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; directing the State Board of Education to adopt a data code in compliance with the required reporting; prohibiting the use of the adopted data code for any other type of funding; providing for codification; and providing an effective date.

From the engrossed text, March 9, 2026:

An Act relating to the Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; directing the State Board of Education to adopt a data code in compliance with the required reporting; prohibiting the use of the adopted data code for any other type of funding; providing for codification; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. NEW LAW A new section of law to be codified in the Oklahoma Statutes as Section 5-135.5 of Title 70, unless there is created a duplication in numbering, reads as follows: A. Beginning with the 2026-2027 school year and each school year thereafter, every public school district shall, in addition to any other applicable data code, use a data code in the Oklahoma Cost HB2973 HFLR Page BOLD FACE denotes Committee Amendments. Acco unting System, adopted by the State Board of Education, to report the expenditure of any state-appropriated funding for any purpose by the public school district. B. The State Board of Education shall adopt a data code for the Oklahoma Cost Accounting System which shall be used to comply with the reporting required by this section. The adopted data code shall not be used for any expenditures that are not paid for using stateappropriated …

Read the full official text

Sponsors

• Neil Hays (R, HD-013) · primary sponsor

Latest actions

1. March 16, 2026: Motion expired
2. March 11, 2026: Notice served to reconsider vote by Representative Hays
3. March 11, 2026: Third Reading, Measure failed: Ayes: 25 Nays: 67
4. March 11, 2026: General Order
5. March 5, 2026: Emergency removed
6. March 5, 2026: Authored by Senator Logan (principal Senate author)
7. March 5, 2026: CR; Do Pass, amended by committee substitute Appropriations and Budget Committee
8. February 9, 2026: Recommendation to the full committee; Do Pass Appropriations and Budget Education Subcommittee
9. February 3, 2026: Referred to Appropriations and Budget Education Subcommittee
10. February 3, 2026: Second Reading referred to Appropriations and Budget

Votes

• Third Reading (March 11, 2026): 25 yea, 67 nay, failed
• Floor Vote (March 3, 2026): 29 yea, 0 nay, passed
• Floor Vote (February 9, 2026): 10 yea, 0 nay, passed

Common questions

What is HB2973?

HB2973 is a bill in the Oklahoma Legislature (2026 Regular Session): Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; effective date.

What does HB2973 do?

In its own words: An Act relating to the Oklahoma Cost Accounting System; requiring school districts to report all state-appropriated spending using a specific data code; directing the State Board of Education to adopt a data code in compliance with the required reporting; prohibiting the use of the adopted data code for any other type of funding; providing for codification; and providing an effective date.

What is the status of HB2973?

Failed as of March 16, 2026. Latest action: Motion expired (March 16, 2026).

Who sponsored HB2973?

Neil Hays (R, HD-013).

Where is the official record for HB2973?

On the Oklahoma Legislature website: https://www.oklegislature.gov/BillInfo.aspx?Bill=HB2973&Session=2600