Oklahoma Statutes

Okla. Stat. tit. 70, § 18-118 (2026)

Audit of state monies received by public school

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districts - Withholding from subsequent allocations. A. The State Auditor and Inspector shall approve auditors who shall audit the funds of the public school districts and the use made of the monies thereof, and shall make such other audits as may be required by the State Auditor and Inspector. B. School districts and officers and employees thereof who divert any monies received by a district from the purpose for which the monies were apportioned to the district shall be jointly and severally liable for any such diversion.

C. If audits disclose that state monies have been illegally apportioned to, or illegally disbursed or expended by, a school district or any of its officers or employees, the State Board of Education shall make demand that the monies be returned to the State Treasurer by such school district. If the monies are not returned, the State Board of Education shall withhold the unreturned amount from subsequent allocations of state funds otherwise due the district. The State Board of Education shall cause suit to be instituted to recover for the state any monies illegally disbursed or expended, if not otherwise recovered as provided herein. Added by Laws 1971, c. 305, § 19, emerg. eff. June 17, 1971. Amended by Laws 1990, c. 221, § 12, operative July 1, 1990; Laws 2010, c. 477, § 1, eff. July 1, 2010.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2003–2024 · leading case: Indep. Sch. Dist. 52 v. Hofmeister, 2020 OK 56, 473 P.3d 475.
Indep. Sch. Dist. 52 v. Hofmeister, 2020 OK 56, 473 P.3d 475. · cites it 106× “¶1 This case involves the procedure specified in 70 O.S. § 18-118. This statute is used when the State Board of Education requires a school district to return to the Board an excessive payment of State Aid funds.”
Indep. Sch. Dist. No. I-20 of Muskogee Cnty. v. Oklahoma State Dep't of Educ., 2003 OK 18, 65 P.3d 612. · cites it 15× “¶ 1 We granted certiorari to address three issues: 1 whether the State Department of Education may withhold future payments to a school district pursuant to 70 O.S.2001 § 18-118 1 to recoup funds which it overpaid because of a computer error; 2) whether recovery of the…”
Indep. Sch. Dist. 52 of Oklahoma Cnty. v. Walters, 2024 OK 23, 546 P.3d 875. · cites it 6× “A statutory duty of the State Board of Education to recoup State Aid outlined in 70 O.S.2021, § 18-118 cannot translate into a corresponding right possessed by school districts to obtain those recouped funds.”
Okla. Stat. tit. 70, § 18-118(C): 2 cases
Indep. Sch. Dist. 52 v. Hofmeister, 2020 OK 56, 473 P.3d 475. “¶1 This case involves the procedure specified in 70 O.S. § 18-118. This statute is used when the State Board of Education requires a school district to return to the Board an excessive payment of State Aid funds.”
Indep. Sch. Dist. 52 of Oklahoma Cnty. v. Walters, 2024 OK 23, 546 P.3d 875. “A statutory duty of the State Board of Education to recoup State Aid outlined in 70 O.S.2021, § 18-118 cannot translate into a corresponding right possessed by school districts to obtain those recouped funds.”
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