(1)(a) The Superintendent shall use state transportation funds to reimburse school districts for the costs reasonably related to transporting students to and from school.
- (b) The Board shall define the limits of a school district's transportation costs reimbursable by state funds in a manner that encourages safety, economy, and efficiency.
(2) Allowable transportation costs are divided into two categories:
- (a) A Category costs include expenditures for regular and special education bus routes established by the school district, and approved by the state.
- (b) B Category costs include other methods of transporting students to and from school.
- (3) The Superintendent shall develop a formula to allocate A Category costs based on a calculated rate.
- (4) The Superintendent shall approve reasonable and necessary B Category costs on a line-by-line basis.
- (5) The Superintendent shall develop a uniform accounting procedure for the financial reporting of transportation costs, which shall specify the methods used to calculate allowable transportation costs.
- (6) The Superintendent shall develop uniform forms for the administration of the transportation program.
(7)(a) An LEA shall record all student transportation costs, including accurate mileage, minute, and trip records.
- (b) An LEA shall maintain records and financial worksheets during the fiscal year for audit purposes.
KEY: school buses, school transportation
Date of Last Change: February 9, 2026
Notice of Continuation: March 16, 2026
Authorizing, and Implemented or Interpreted Law: Art X Sec 3; 53E-3-501(1)(d); 53E-3-401(4); 53F-2-415; 53F-2-403