Student Transportation Reimbursement Workshop

1
Student TransportationReimbursement Workshop

• August 2009

2
(No Transcript)
3
FY07 to FY08 Percent Change
4
FY08 Statewide Costs
5
Funding Cap

• Idaho Code 33-1006, 103 Funding Cap
• Reimbursable cost per mile and reimbursable cost
  per rider
• State Board may grant a waiver not to exceed
  districts percent of hardship bus routes
• Meet two of the following hardship bus route
  qualifications (new)
• Number of student riders per mile is less than
  50 of state average
• Less than majority of miles paved
• More than 10 miles at 5 slope or greater

6
Funding Cap Model

• Handout 1 FY08 Funding Cap Model
• Heading review
• Hardship waiver calculations

7
Reimbursement Matrix

• Handout 2 Reimbursement Matrix
• Changes effective July 1, 2009
• Adopted in Standards for Idaho School Buses and
  Operations (SISBO)

8
Matrix Effective July 1, 2009

• Clarification School Bus Assistant (Aide)
  salary must be tied to an IEP or documented
  safety need to be eligible for reimbursement.
• Clarification Removed trips for elective
  classes as a non-reimbursable field trip
  criteria.

9
Matrix Effective July 1, 2009

• Clarification All mileage shall be tracked on
  all vehicles used to transport students and
  transportation personnel.
• Clarification Mileage for transportation
  personnel home-to-work-to-home that is not cost
  effective in-lieu of a bus route is
  non-reimbursable.

10
Matrix Effective July 1, 2009

• New Bus delivery costs when not FOB district
  are non-reimbursable.
• New Mileage and Use Depreciation Method Handout
  4
• Choose mileage/use option or 12-year accelerated
  declining balance option at initial purchase
• Annually affirm type of use
• Annually affirm mileage through odometer report

11
Basic Bus

• IC 33-1006 and Standards for Idaho School Buses
  and Operations
• Set maximum depreciation allowed
• January to June and July to December, based on
  school board approval date
• Additional safety and lift options

12
Basic Bus Safety Options

• Safety options requiring pre-approval
• Air conditioning, automatic chains, diesel-fueled
  auxiliary heating system, electromagnetic
  driveline retarder, empty/passenger bus check
  system, engine retarder, exhaust retarder, flat
  floor, front bumper-mounted crossing arm, track
  seating, heated entry steps, pre-school age
  seating, roof-mounted rear air deflector, second
  stop arm, wheelchair lift
• Non-reimbursable options
• Dual camera passenger surveillance system,
  extended warranties, fire block seating, tinted
  passenger windows, white roof

13
2009 Legislation

• H0256 Student transportation costs, state
  funding changed (IC 33-1006 A)
• H0371 Pupil transportation review by Education
  Department
• SISBO Manual Standards for Idaho School Buses
  and Operations

14
Idaho Code 33-1006

• Reimbursable miles limited to
• Regular school attendance during regular days and
  hours
• Approved school activities (reimbursable field
  trips)

15
Idaho Code 33-1006

• 85 Transportation Reimbursement
• SDE Training
• SDE Assessment Fee
• Bus Depreciation
• Bus Maintenance
• 50 Transportation Reimbursement
• All other approved costs

16
Idaho Code 33-1006

• Contracted Busing Operations
• Reimbursement rate is average state share of
  costs for district-run operations
• Between 50 and 85

17
Idaho Code 33-1006

• Funding Cap Calculation
• 103 of Cost Per Mile and 103 of Cost Per Rider
• If exceed 103 limit, reimbursed at overall
  percentage (between 50 and 85) using most
  favorable method, CPM or CPR

18
Idaho Code 33-1006

• Hardship bus run criteria changed to exclude
  display uniquely difficult geographic
  circumstances
• Removed subsection (6) pertaining to loan of
  moneys for district unable to absorb the impact
  of the limitation on reimbursable expenses.

19
Idaho Code 33-1006 (7)Block Grant

• 2010 Grant will be distributed with February 2010
  payment of FY09 expenses
• (old 85 formula reimbursement) - (new 50
  formula reimbursement new 85 formula
  reimbursement) 2010 Grant

20
Block Grant 2011

• (a)  Divide the amount distributed to the
  district pursuant to this subsection (7) in
  fiscal year 2010 by the districts support units
  for fiscal year 2010
• Grant paid in 2010 205,000
• 2010 Units 92.9
• 205,000/92.9 2,206.67 per unit

21
Block Grant

• (b)  Multiply the result of the calculation found
  in subsection (7)(a) of this section by the
  number of support units in the current fiscal
  year
• 2010 Grant 2,206.67 per unit
• 2011 Support Units (1/2 Growth) 93.4
• 2,206.67 93.4 206,103

22
Block Grant

• (c)  Determine the percentage change in statewide
  transportation reimbursements as provided for in
  subsection (5) of this section since fiscal year
  2010
• Estimate 5 growth in statewide transportation
  reimbursements
• (d)  Determine the percentage change in statewide
  student enrollment since fiscal year 2010
• Estimate 1.5 growth in statewide student
  enrollment

23
Block Grant

• (e)  Subtract the result of the calculation found
  in subsection (7)(d) of this section from the
  result of the calculation found in subsection
  (7)(c) of this section
• Percentage change in statewide transportation
  reimbursement minus percentage change in
  statewide enrollment
• 5 - 1.5 3.5

24
Block Grant

• (f)  Adjust the result of the calculation found
  in subsection (7)(b) of this section by the
  percentage result from subsection (7)(e) of this
  section.
• 2,206.67 93.4 206,103
• 5 - 1.5 3.5
• 206,103 3.5 213,317 Grant 2011

25
Block Grant Summary

• 640,000 (285,000 150,000) 205,000
• Grant paid in 2010 205,000
• 2010 Units 92.9
• 205,000/92.9 2,206.67 per unit in 2010
• 2011 Support Units (1/2 Growth) 93.4
• 2,206.67 93.4 206,103
• 5 transp growth - 1.5 enrollment growth 3.5
• 206,103 3.5 213,317 Grant 2011

26
Block Grant 2012 Sample

• (a) 205,000/92.9 2,206.67 per unit in 2010
• (b) 2,206.67 93.8 units in 2012 206,986
• (c,d,e) 10 transp growth - 3 enrollment growth
  7 growth since 2010
• (f) 206,986 7 221,475 Grant 2012

27
Block Grant

• For school districts divided after fiscal year
  2010, the calculation in subsection (7)(a) of
  this section shall still be based on the fiscal
  year 2010 figures for the formerly consolidated
  district.
• For public charter schools beginning operations
  on or after July 1, 2009, all calculations in
  this subsection (7) that are based on fiscal year
  2010 shall instead be based on the public charter
  schools first fiscal year of operations.

28
Block Grant

• For the purposes of this subsection (7), the
  support units used shall be the number used for
  calculating salary-based apportionment.
• Funds distributed pursuant to this subsection (7)
  shall be used to defray the cost of pupil
  transportation. If the amount distributed is in
  excess of a school districts actual pupil
  transportation costs, less any state
  reimbursements provided by subsection (5) of this
  section, the excess funds may be used at the
  school districts discretion.

29
Idaho Code 33-1006A

• Pupil Transportation Audits Effective May 5,
  2009
• SDE to audit school districts with more than 20
  enrolled students per square mile that meets both
  of the following criteria
• Cost per Rider gt 103
• Cost per Rider gt Cost per Mile

30
Idaho Code 33-1006A

• CPR 3 year rolling average is lt CPM 3 year
  rolling average, so no audit required

31
Idaho Code 33-1006A

• If audited
• SDE furnish written recommendations to improve
  efficiency
• SDE estimate how much expenditures will be
  reduced by implementing each recommendation
• Fail to implement any recommendations in the
  subsequent school year, transportation
  reimbursement reduced by lesser of
• Amount SDE estimated would be saved by all
  unimplemented recommendations
• Amount if the district were prohibited from using
  the cost per mile cap

32
Idaho Code 33-5208 (4)

• Clarified transportation for charter school
  students who are eligible for reimbursement of
  transportation costs under the provisions of this
  subsection and who reside more than one and
  one-half (1 1/2) miles from the school.
• Charter school advance payment reduced to 60
  from 80 to allow for block grant. Final
  appropriation payment in July shall reflect
  reimbursements with new 50/85 formula.

33
Idaho Code 33-5208 (4)

• The student to be transported must reside within
  the public charter school's attendance zone, and
  must meet at least one of the following two
  criteria
• (a)  The student resides within the school
  district in which the public charter school is
  physically located or
• (b)  The student resides within fifteen (15)
  miles of the public charter school, by road.

34
House Bill No. 371

• Superintendent of Public Instruction coordinate a
  review of the pupil transportation programs in
  Idaho.
• Analysis of expenditures, statutes, and rules and
  include participation by school district
  representatives.
• Results of the review shall be presented to the
  germane committees and the Joint
  Finance-Appropriations Committee during the 2010
  legislative session.

35
Reimbursement Claim Forms

• District-Owned Actual Cost Schedule A
• District-Owned 7.5 Allow Schedule B
• Contracted Schedule C
• Combination District/Contract Schedule A
• Home-Based Public Virtual School Schedule C
• In-Lieu Only Schedule C

36
SISTR

• System for Idahos School Transportation
  Reporting
• https//www.sde.idaho.gov/Transportation/SISTR/def
  ault.asp
• Ridership counts, safety busing, reimbursement
  claim, inventory/odometer, bus run report,
  depreciation, funding cap appeal, accident
  reports, pre-approval requests, charter school
  advance payments

37
Function/Program Codes

• 681 Pupil-To-School Transportation
• Activities involved in operating school buses for
  student transportation to and from school,
  between schools within the district, and for
  approved instructional field trips from the time
  the vehicle leaves the point of storage until
  they return to the point of storage.
• Use an account extension, such as
  681.450.000.001, for non-reimbursable expenses
  associated with to/from school transportation.
• Use an account extension, such as 681.450.050.000
  or 681.450.085.000, to distinguish between 50 or
  85 categories.

38
Function/Program Codes

• 681 Example
• 681.420.050.000 Reimbursable shop materials
  eligible at 50 (ice melt)
• 681.420.085.000 Reimbursable shop materials
  eligible at 85 (bus parts)
• 681.420.000.001 Non-reimbursable shop materials
  (bus driver shirts or pins)

39
Function/Program Codes

• 682 Pupil-Activity Transportation
• Activities involved in operating school buses for
  student transportation to approved school
  athletic or activity events.
• 683 General Transportation
• Activities involved in maintaining other school
  vehicles, including repairing or replacing
  vehicle parts, cleaning, painting, fueling, and
  inspecting vehicles for safety.

40
100 Salaries

• Personnel who divide their responsibilities
  between the different job classifications on
  Claim Lines 1-7 should have their salaries
  prorated and posted accordingly.
• No individual shall exceed FTE of all funding
  sources (IBEDS).

41
Line 1 Bus Driver Salary (50)

• Salaries paid to all bus drivers who drive
  yellow school buses for both reimbursable and
  non-reimbursable miles.
• Salaries paid to bus drivers while attending
  driver training sessions. Drivers must have CDL
  License and approved training.

42
Line 2 Bus Assistant Salary (50)

• Salaries paid to on-bus assistants assigned
  pursuant to an IEP requirement or documented
  safety need.

43
Line 3 Bus Technician Salary (85)

• Salaries paid to school bus technicians for time
  related to yellow school buses.
• Pro-rate time spent on ineligible or non-student
  transportation vehicles.
• Over-the-road coach buses
• Vans
• Buses not reported on the SDE inventory/odometer
  report
• Other district vehicles or equipment
  Administration, Drivers Education, Grounds,
  Maintenance

44
Line 4 Trans Supv Salary (50)

• Salary paid to the designated transportation
  supervisor for duties directly related to the
  student transportation operation. If multiple
  responsibilities (driver, tech, trainer), split
  salary on Lines 1-7.
• Any administrative or support position above
  Transportation Supervisor is non-reimbursable.
• Superintendent, Asst. Superintendent, Principal,
  Payroll, Building Maint. Supv. (Matrix)

45
Multiple Responsibilities

• One person as Supervisor, Technician, Trainer,
  Dispatcher
• 70 time as Technician
• 20 time as Supervisor
• 5 time as Trainer
• 5 time as Dispatcher

46
Line 5 Driver Trainer Salary (50)

• Salaries paid to bus driver trainers and other
  program coordinators.

47
Line 6 Dispatcher/Secretary (50)

• Salaries paid to dispatcher, transportation
  assistant, transportation record keeper, etc.

48
Line 7 Other Program Staff (50)

• Salaries paid to those responsible for cleaning,
  washing, and moving of yellow school buses.
• Must be clearly identified as transportation
  related.
• Some small districts has a business manager that
  is also the transportation assistant or
  dispatcher. May code portion of salary to 681
  transportation provided that FTE is coded
  accordingly in IBEDS.
• Non-reimbursable
• Crossing guards, loading or unloading area
  monitors, and custodian salaries. (Matrix)

49
200 Benefits

• All benefits directly related to student
  transportation program salaries.
• Any prorated personnel salaries on Lines 1-7
  should cause proration of all related benefits.
  No benefit amounts should be claimed on personnel
  whose salaries (or prorated salaries) are not
  reflected in Lines 1-7.

50
Line 8 Life Insurance

• 50 Reimbursement

• 85 Reimbursement

• Premiums paid for life insurance to cover
  employees listed on Lines 1 2 and 4 7.

• Premiums paid for life insurance to cover bus
  technician salary listed on Line 3.

51
Line 9 Health Insurance

• 50 Reimbursement

• 85 Reimbursement

• Premiums paid for health insurance to cover
  employees listed on Lines 1 2 and 4 7.

• Premiums paid for health insurance to cover bus
  technician salary listed on Line 3.

52
Line 10 Physical Examinations and Drug Screening

• 50 Reimbursement

• 85 Reimbursement

• Costs for physical examinations, drug testing,
  and alcohol testing for employees listed on Lines
  1 2 and 4 7.

• Costs for physical examinations, drug testing,
  and alcohol testing to cover bus technician
  salary listed on Line 3.

• Non-reimbursable fingerprinting, criminal
  background checks, CDL licensing, S Endorsement,
  third-party CDL testing, and vehicle rental.
  (Matrix)

53
Line 11 Workers Compensation

• 50 Reimbursement

• 85 Reimbursement

• Premiums paid for workers compensation to cover
  employees listed on Lines 1 2 and 4 7.

• Premiums paid for workers compensation to cover
  bus technician salary listed on Line 3.

54
Line 11 Workers Compensation

• Renewal Payroll/Audit Detail statement for the
  7/1/08 - 7/1/09 policy period.
• Amount claimed should reflect all Workers
  Compensation credits. Must account for
  experience modification and premium discounts.
• Remove workers compensation premiums tied to any
  salaries prorated on Lines 1-7.

55
Line 12 FICA

• 50 Reimbursement

• 85 Reimbursement

• Employers portion of FICA costs for employees
  listed on Lines 1 2 and 4 7.

• Employers portion of FICA costs for bus
  technician listed on Line 3.

• Not to exceed 7.65 of salaries.

56
Lines 13 14 PERSI and PERSI Sick

• 50 Reimbursement

• 85 Reimbursement

• Employers portion of PERSI (Line 13) and PERSI
  Sick Leave (Line 14) contribution for employees
  listed on Lines 1 2 and 4 7.

• Employers portion of PERSI (Line 13) and PERSI
  Sick Leave (Line 14) contribution for bus
  technician listed on Line 3.

57
Line 15 Other Benefits

• 50 Reimbursement

• 85 Reimbursement

• Any other costs the district incurs subsequent to
  negotiated benefits for employees listed on Lines
  1 2 and 4 7.

• Any other costs the district incurs subsequent to
  negotiated benefits for bus technician listed on
  Line 3.

• Non-reimbursable other employee incentives
  early retirement, individual bonus payments,
  awards, personal mileage.

58
Line 15 Other Benefits

• Employee personal vehicle mileage reimbursement
• Use of personal vehicle as a negotiated benefit
  for student transportation program mileage only.
  (Matrix)
• To/from work and home mileage is not eligible
  unless it is for bus route purposes that are cost
  effective in-lieu of bus mileage.

• 50 Reimbursement

• 85 Reimbursement

• Reimbursement to supervisor for personal vehicle
  use to check route/road conditions.

• Reimbursement for use of personal vehicle to
  attend SDE training or tied to bus maintenance.

59
Line 16 Leased or Chartered Buses (85)

• With prior SDE approval, costs for leasing
  yellow school buses on a short-term, emergency
  basis.

60
Line 17 Equipment Rental (85)

• With prior SDE approval, costs of renting
  equipment for use in student transportation on a
  short-term, emergency basis.
• Non-reimbursable
• Renting non-conforming vehicles such as vans or
  charter buses, equipment for upgrading/maintaining
  /repairing bus garage facility or grounds, copier
  equipment rental

61
Line 18 Contracted Repairs/Maintenance

• 50 Reimbursement

• 85 Reimbursement

• Contracted services or repairs not directly
  related to maintenance of yellow school buses.
  (contracted bus washing)

• Costs of contracting or outsourcing repairs and
  maintenance related to or on yellow school
  buses.

• Non-reimbursable Radio maintenance agreements,
  repairs to any non-conforming or support
  vehicles, shop or property improvements, snow
  removal, grading, painting curbs, loading signs,
  contracted custodial service. (Matrix)

62
Line 19 Utilities in Bus Garage (50)

• Utility costs for the transportation facility
  (electricity, garbage, heat, telephone, water,
  sewer, etc.)
• Expenses must be prorated when transportation
  facility is shared with other programs.
• Communications repeater service/rental, cell
  phone service, internet service
• Cell service limited to two cells at 30/mo per
  cell.
• Internet service limited to one service contract
  per district when not networked with district
  server. Up to 20/mo.

63
Line 20 Bus Routing Software (50)

• Costs incurred for the purchase and maintenance
  of software designed to assist in yellow school
  bus routing efficiencies.
• Request initial purchase and annual maintenance
  pre-approval from SDE. Online pre-approval is
  required at the beginning of each applicable
  school year. (Matrix)
• Non-reimbursable
• Computer hardware, software training, activity
  trip/student mgmt/maintenance software

64
Line 21 Training and Travel

• Costs incurred by employees on Lines 1-6 for SDE
  approved training and travel.

• 50 Reimbursement

• 85 Reimbursement

• District training expenses
• IAPT Conference (4 people) or STN Conference (2
  people)
• NAPT and Special Needs Conferences (1 rep from
  each region)

• SDE regional driver training
• SDE technician training

65
Line 21 Training and Travel

• 50 Reimbursement

• 85 Reimbursement

• Refreshments at district bus training workshops
• Regional multi-district training with SDE
  approval, not to exceed 5/attendee

• Non-reimbursable Driver training meals, bus
  driver per diem for field/activity trips,
  regional bus safety competition, bus delivery,
  videos, manuals

66
Line 22 Other (50)

• Any other reimbursable purchased services. Must
  be identified.
• Reimbursable
• Small newspaper ads for employment, calls for bus
  bids.
• Non-reimbursable
• Large newspaper ads, custodial service,
  trophies/gifts, magazine subscriptions,
  membership dues.

67
400 Supplies

• Maintenance and operational costs on district
  owned yellow school buses.
• Non-reimbursable
• Maintenance and operational costs on district
  owned non-conforming and support vehicles.

68
Line 23 Fuel (50)

• All fuel (gasoline diesel) costs for yellow
  school buses for both reimbursable and
  non-reimbursable miles.
• Non-reimbursable
• Fuel in over-the-road coach buses, student vans,
  shuttle cars, shop truck, and any other district
  vehicles.

69
Line 24 Fuel Tax Refund

• For informational purposes only
• If dyed fuel is purchased, click the note button
  and type dyed fuel.
• If dyed fuel is not purchased, report the amount
  of fuel tax credits received.
• Note if fuel supplier does not invoice for fuel
  taxes.
• Fuel tax refunds should be credited to the
  districts fuel account.

70
Line 25 Oil and Lubricants (85)

• All lubrication and oil costs for yellow school
  buses
• Non-reimbursable
• Lubrication and oil for over-the-road coach
  buses, student vans, shuttle cars, shop truck,
  any other district vehicles.

71
Line 26 Shop Materials and Parts

• All costs for replacement parts used on yellow
  school buses included on the districts annual
  certification/inventory report.

• 50 Reimbursement

• 85 Reimbursement

• Transportation program maintenance items that are
  not directly related to maintaining or repairing
  a school bus (ice melt, wasp spray)

• Expenses to maintain and repair yellow school
  buses

• Non-reimbursable shop materials and parts for
  over-the-road coach buses, vans, cars, shop
  truck, other vehicles.

72
Line 27 Office and Training Supplies (50)

• Consumable office supplies used in the
  transportation facility. Things that are used
  up.
• Reimbursable
• Office paper, cartridges , office supplies
• Non-reimbursable
• Furniture, hardware, equipment, software, break
  room supplies, water stands, medicine

73
Line 28 Cleaning (50)

• Costs for cleaning supplies used only in the
  transportation facility or for the cleaning of
  yellow school buses.
• Non-reimbursable
• Pressure washer repairs, automatic vehicle
  washing stations

74
Line 29 Coveralls/Rags (50)

• Costs for outsourcing to a laundry service that
  provides rugs, technician uniforms, and rags (5
  coverall rentals per week)
• Costs for purchase of technician uniforms and
  rags when district provides laundry service
  in-house (5 uniforms for new tech with 3
  replacement uniforms per year)
• Non-reimbursable
• Bus driver uniforms, jackets, shirts

75
Line 30 Hand Tools (85)

• Costs for expendable hand tools used only in the
  student transportation program.
• Expendable means a tool that would be replaced
  instead of repaired.
• Limited to 400/technician/year prorated (1,200
  with proof of 3 year amortizing).

76
500 Capital Outlay

• Two-way radios and school buses are the only
  reimbursable capital outlay expenditure (SISBO).
• Contracting districts are not eligible.
• Lease of real property is non-reimbursable.

77
Line 31 Radios (85)

• Costs for new two-way radios purchased and
  installed in school buses only, if not part of
  depreciation calculation.
• Replacement two-way radios with prior SDE
  approval (show cost effectiveness).
• Non-reimbursable
• Base station, cell phone equipment, CB, pager,
  replacement cameras, repeater equipment.
• Report radio repairs on Line 18, Contracted
  Repairs.
• Report repeater and cell services on Line 19,
  Utilities.

78
600 Debt Retirement

• Interest charges, late fees, leases, special
  fees, etc. are non-reimbursable.

79
700 Insurance (50)

• Premiums paid for property loss insurance on the
  transportation facility.
• Building structure only, no contents
• District must verify the premium is for garage
  structure only and prorated if shared facility.
• Vehicle insurance is non-reimbursable. (IC 6-927)

80
Line 33 Total Costs

• Total costs of Lines 1 through 32.

81
School Bus Mileage

• The district shall maintain accurate records of
  all trips in all school buses and non-conforming
  vehicles used in the transportation of students,
  including the purposes of the trip, mileage and
  operation and vehicle maintenance costs. (SISBO
  p.77)
• The district shall maintain accurate mileage
  records of all trips in all district owned
  non-conforming vehicles used for shuttling school
  bus drivers to and from their school buses for
  purposes of efficiency and cost containment.
  (SISBO p.77)

82
Line 34 Regular To/From School

• Miles in yellow school buses for
• Reimbursable
• To and from school, including year-round schools
• Non-reimbursable
• To/from school for after school activities

83
Line 35 Unique To/From School

• Miles in yellow school buses for
• Reimbursable
• IRI, No Child Left Behind (choice)
• Non-reimbursable
• Before/after school tutoring/activities,
  grant-funded programs, detention, flexible
  scheduling, etc.

84
Line 36 Field Trips

• Miles in yellow school buses for
• Reimbursable
• Approved school activities shall be those which
  are truly a part of the total education program
  (curriculum driven, entire class and grade
  affected) and occur during the regular school
  week and year and do not extend more than 100
  miles beyond the boundaries of the state.
• Non-reimbursable
• Field trips that are for student performance,
  social, recreational, competition, or reward
  purposes or incorporate overnight lodging or
  occur outside the regularly-scheduled (4 or 5
  day) school week are not reimbursable, except
  that a local, non-competitive performance event
  held in the community shall be reimbursable.

85
Line 37 Extracurricular/Activities

• Miles in yellow school buses for
• Non-reimbursable
• Activities under the jurisdiction and sponsorship
  of the Idaho High School Activities Association
  and any other school activity that is scheduled
  and held for competition purposes.

86
Line 38 Shuttle Trips

• Shuttle trips are those on a recurring or daily
  basis in yellow school buses for
• Reimbursable
• Between schools or training sites for educational
  programs reasonable and necessary. (Matrix)
• Non-reimbursable
• Between schools for extracurricular activities,
  at student request, taking students/athletes home
  after regular school hours.

87
Line 39 Summer Programs

• Miles in yellow school buses for
• Reimbursable
• Summer IRI, ESY special education, summer migrant
  education programs
• Non-reimbursable
• All other summer programs, 21st Century,
  grant-funded programs

88
Line 40 Other

• Miles in yellow school buses for
• Non-reimbursable
• Moving buses to facilities for repair or
  maintenance, test driving, training miles,
  fueling
• Mileage from leasing buses to non-district groups
• Contractors Mileage not associated with
  districts student transportation program should
  be tracked by the contractor but not reported on
  reimbursement claim

89
Line 41 Other Student Trip Miles

• For informational purposes only. Mileage does
  not affect reimbursement claim.
• Report mileage in district-owned over-the-road
  coach buses or vans used to transport students.
• Any expenses tied to this mileage should not be
  reported on the claim form, i.e.
  technician/driver salary and benefits, shop
  utilities, fuel, parts, supplies .

90
Line 42 Total Mileage

• Total reimbursable and non-reimbursable miles
• Additional mileage discussion and questions

91
Contract Busing Operation

• Schedule A
• Salary and benefits for one District Liaison
  Contract Manager
• On-bus assistants assigned pursuant to an IEP
  requirement or documented safety need
• Pre-approved bus routing software
• Schedule C

92
Line 43 Reimbursable Contract

• Reimbursable costs for contractor-owned school
  buses and related student transportation services
  in contract
• Tied to reimbursable miles reported

93
Line 44 Pre-Approved District Costs

• Costs from Schedule A

94
Line 45 Non-Reimbursable Contract

• Non-reimbursable costs for contractor-owned
  school buses
• Tied to non-reimbursable miles reported
• Do not report non-reimbursable costs tied to
  over-the-road coach buses or vans

95
Line 46 Total Contract

• Total costs for contracted district student
  transportation services, Lines 43 - 45
• Additional contracting discussion and questions

96
Home-Based Public Virtual School

• Schedule A
• Any actual pupil transportation costs that would
  be reimbursable if claimed by a school district
• Reimbursable Costs, Schedule C
• Student and education provider internet
• Student computer equipment
• Toll-free telephone service
• Educational face-to-face visits

97
Line 47 Internet Connection

• Reimbursable
• Costs for student and education provider internet
  connection service fees
• Non-reimbursable
• Server hosting costs

98
Line 48 Equipment

• Reimbursable
• Electronic and computer equipment used by the
  student to transmit educational material between
  the student and the education provider

99
Line 49 Toll-Free Service

• Reimbursable
• Education providers toll-free telephone service
• Non-reimbursable
• Long distance phone service
• Cell phone service

100
Line 50 Mileage

• Reimbursable
• Costs for providing education-related,
  face-to-face visits by representatives of the
  home-based public virtual school
• Limited to mileage costs set for state employee
  travel by the State Board of Examiners

101
Line 51 Total Virtual Costs

• Total costs for home-based public virtual school
  operation, Lines 47-50
• Additional virtual school discussion and
  questions

102
Line 52 Total Schedule A or B Costs

• Total transportation costs from Line 33

103
Line 53 Total Mileage

• Total miles traveled by both contractor and/or
  district in yellow school buses from Line 42

104
Line 54 Reimbursement Factor

• Divide Line 52 (Schedule A or B Total Costs) by
  Line 53 (Total Mileage)
• Reimbursement Factor is all costs divided by all
  miles, giving a cost for each mile, both
  reimbursable and non-reimbursable.
• Used to back out district costs tied to
  non-reimbursable miles

105
Lines 55 56 Reimbursable Costs

• Multiply Line 55 (Total Reimbursable Miles) by
  Line 54 (Reimbursable Factor)
• Results in Reimbursable Costs, Line 56 that
  have factored out costs tied to non-reimbursable
  mileage

106
Line 57 IRI Reimbursement

• Report amount of IRI transportation money
  received. Amount will auto-fill from SDE report.
• IRI mileage is reimbursable therefore, the 30
  per transported student that districts receive in
  advance is removed to eliminate double payment of
  the same program.

107
Line 58 Medicaid Reimbursement

• Enter any Medicaid money received (transportation
  related)
• Contact Health and Welfare

108
Line 59 Other Reimbursements

• Money received by the district for transportation
  service provided when associated mileage is
  reported as reimbursable. (SISBO p.75)
• Non-public students, non-students, district
  patrons, out-of-district pupils riding with
  eligible riders
• Fuel tax refunds and insurance claim revenues
  should be credited to associated 300 Purchased
  Services or 400 Supplies accounts.

109
Line 59 Other Reimbursements, Cont.

• Do not report revenues received for leasing out
  school buses to other entities, but mileage must
  be reported as non-reimbursable. IC 33-1512,
  SISBO pages 75 79
• IC 33-1512 Leasing agreements may be entered
  into only when commercial bus transportation is
  not reasonably available. District shall charge
  an amount not less than the school district's
  current total cost per mile. All revenue in
  excess of operating costs incurred under the
  lease received from leasing school buses shall be
  placed in a fund designated for replacement of
  school buses. Lettering designating the vehicle
  as a school bus shall be covered and the
  admonitions to stop while loading and unloading
  pupils shall not be used in the operation of the
  vehicle.

110
Line 60 Adjustments for Non-Student and
Non-Public Riders

• Enter an adjustment for district absorbed costs
  for transporting non-public students and
  non-student riders on yellow school buses.
• District generated formula to calculate costs
• Ineligible students may ride existing bus runs
  from an existing bus stop if space is available
  and if no cost increases. (SISBO p.74)

111
Line 61 Administrative Allowance

• Schedule B Only (district owned operations)
• Multiply adjusted cost by 7.5 to calculate a
  reimbursable administrative allowance. (Line 56
  less the sum of lines 57 to 60)
• On Schedule B, can not claim Trans Supervisor
  Salary, Life Ins, Health Ins, Physicals/Drug
  Screens, Workers Comp, Training/Travel,
  Office/Training, Radios, Property Insurance

112
Line 62 Adjusted Costs

• Subtract Lines 57, 58, 59, 60, and 61 from Line
  56
• This results in the costs for reimbursable miles,
  less adjustments for other reimbursements already
  received.

113
Line 63 50/85 Adjusted Costs

• Assigns a portion of Line 62s Adjusted Cost to
  50 reimbursement rate and to 85 reimbursement
  rate.
• Adjusted cost percent of cost in 50 column of
  Line 33 Adjusted cost percent of cost in 85
  column of Line 33.
• Results in the costs for reimbursable miles, less
  adjustments for other reimbursements already
  received.

114
Line 64 In-Lieu/Special Contracts (50)

• IC 33-1503, In-Lieu
• Payments to parents for transporting students
  to/from nearest bus stop or school (whichever
  location is most cost effective). Payment for
  actual trips.
• Special Contracts
• Payments to out-of-state school districts for
  transporting (and educating) Idaho students
• Any other special contracts with prior SDE
  approval
• Reimbursement to transport students in
  non-conforming vehicles requires pre-approval

115
Line 65 Contract Busing

• Contracting school districts enter costs from
  Line 43, Reimbursable Contract
• Calculated at 60 estimate
• IC 33-1006, states share shall be average state
  share of costs for district-run operations

116
Line 66 Virtual Schools (85)

• Home-based public virtual schools enter costs
  from Line 51, Total Virtual Costs

117
Line 67 Support Vehicles (50)

• District-owned operations enter eligible
  non-conforming support vehicle mileage
• In-lieu of bus route miles (must be more cost
  effective)
• Shuttle drivers to/from remotely parked bus,
  shuttle to repair school bus, deliver parts,
  check road/route/bus stop conditions, mileage to
  reimbursable conferences/meetings
• Ineligible support vehicle mileage to/from work,
  personal mileage i.e. errands/lunch, transporting
  students
• Submit beginning and ending odometers annually
  with claim form documentation. If vehicle is used
  for multiple programs, also submit a mileage log
  of eligible miles and trip purposes.
• Do not report personal vehicle mileage

118
Line 68 SDE Assessment Fee (85)

• Payments made to SDE for transportation financial
  review costs (IC 33-1006 and 33-1513)

119
Line 69 Depreciation (85)

• Depreciation schedule available online in SISTR
• 12 year, accelerated declining balance method,
  16.67 per year (IC 33-1006)
• Mileage and use depreciation method
• Delivery mileage on new buses should not be
  reported on the claim form.

120
Line 69 Depreciation, Cont.

• Used buses
• Eligible for depreciation if not over 5 years
  old. FY comparison based on body manufacturer
  date and inspection date.
• Forfeiture when bus sold/traded prior to life
  expectancy (depreciated)

121
Line 70 Total Reimbursable Costs (50/85)

• Add Lines 63 through 69
• Total costs that are reimbursable
• Reimb. Mileage x Factor
• Less reimbursements received and adjustments
• Plus in-lieu, special contracts, contract busing,
  virtual schools, support vehicle mileage,
  assessment, depreciation

122
Line 71 72 - Reimbursement

• Line 71 (50/85 split per IC 33-1006)
• 50 Reimbursement
• 85 Reimbursement
• Contract busing estimate at 60
• Line 72 Total Reimbursement to District, add
  three columns

123
Line 73 Block Grant

• Line 72 Total 85 Costs minus 50 Costs
  plus 60 Contract plus 85 Costs
• Support Units and Per Unit Amount will not be
  added until end of FY 2010

124
Line 74 Buses and Routes

• Total yellow school buses on inventory/odometer
  report
• Total a.m. midday, p.m. routes
• A route is everything a bus does
• A route may be comprised of more than one run

125
Line 75 Bus Ridership

• Will auto-fill with data submitted on SDE
  reports.
• Highest average daily count taken during SDE
  assigned weekly counts. Includes actual approved
  safety bused students.
• Only properly enrolled public school students
  should be counted. Do not include ineligible,
  non-public, or non-student riders.
• Of the total ridership, list number of actual
  approved safety bus riders. Should match safety
  bus riders listed on Safety Busing Request Forms.

126
Line 76 Collisions

• Report accidents to SDE within 15 days
• Short form (less than 750 damage to bus)
• Long form (towed bus/car, injury, or over 750
  damage to bus)
• Vehicle Insurance (IC 6-927)
• Insurance premiums are non-reimbursable
• Insurance claim proceeds should be credited to
  contracted repairs or shop materials/parts
  accounts
• Reimburse collision/comprehensive deductible or
  bus repairs

127
Line 77 78 Shop Vehicles and Supervisor
Vehicle

• Line 77 Number of district-owned student
  transportation shop and support vehicles.
• Line 78 Indicate district provided supervisor
  vehicle OR if district reimburses supervisor for
  use of privately owned vehicle.

128
Line 79 Academic and Activity Field Trips

• Number of reimbursable academic field trips
• Number of non-reimbursable field trips
• Number of non-reimb activity/athletic trips
• One field trip that requires three buses is
  considered three trips.

129
Supporting Documentation

• Varies based on type of form submitted. See
  instructions at bottom of Reimbursement Claim
  Forms.

130
Open Discussion and Questions