Any county or school district or educational institution supported by tax funds may establish and maintain a local film library and shall have authority to expend local funds for such purpose. Monies expended by any county or school district, or by any educational institution supported by tax funds, for the purchase of projection and audio materials approved by the State Board of Education may be matched with state monies appropriated for such purpose, in amounts not to exceed the following: Any county, One Thousand Dollars ($1,000.00); any school district or tax-supported educational institution employing one to fifty teachers, One Thousand Dollars ($1,000.00); any school district or tax supported educational institution employing fifty-one to two hundred fifty teachers, Two Thousand Dollars ($2,000.00); and any school district or tax-supported educational institution employing more than two hundred fifty teachers, Three Thousand Dollars ($3,000.00). Provided, monies received by a school district under the provisions of this section shall not be considered as a part of its chargeable income for state-aid purposes.
Okla. Stat. tit. 70, § 12-104