R277-600-3. General Provisions

  (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 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 B Category costs on a line-by-line basis after:

  (a) comparing the costs submitted by a school district with the costs of alternative methods of performing the designated functions; and

  (b) accounting for legislative appropriation variations.

  (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 may maintain records and financial worksheets during the fiscal year for audit purposes.