Schedule J: Trans Contract Expenses

•Fuel for transportation contracts should be coded in the ST-3 in codes A5540.4 and A5581.49 and reported on this schedule. If fuel costs are in addition to the basic contract amount, show such costs as a separate contract immediately below the basic contract amount identified by the contractor's name followed by "Fuel".

•If bus attendee costs are in addition to the basic contract amount, show costs as a separate contract immediately below the basic contract amount identified by the contractor's name followed by "Attendee".

•Contracts for maintenance of school buses which are recorded on the ST-3 in either A5510.4, A5530.4 or A5510.49 (BOCES maintenance costs), should NOT be recorded on this schedule.

•Contracts for summer school for students with disabilities under Section 4408 of the Education Law should be recorded in the Special Aid Fund F5541.4, F5551.4 or F5582.4 and not claimed for aid on Schedule J. Summer 4408 transportation contracts will not be listed in the Show All Contracts Table (if you click Show All Contracts) and will show as unapproved on Schedule J.

•GPS systems and software purchased for use on contract buses are not a transportation aidable expense and should not be recorded in any transportation account code or on any transportation Schedule. This expense should be reported as a regular operating expense.

•Contracts for transportation provided by parents should be coded in the ST-3 in code A5540.4 and reported on this Schedule.

•BOCES-provided student transportation contracts should be reported on this Schedule and coded in the ST-3 in code A5581.49. BOCES-provided transportation services that do not include student transportation (Emergency Communications Services, Transportation Supervisor’s Office Services, etc.) should instead be claimed on Schedule I.

Contract Number - Indicate the letter and the 6 digit contract number with possible letter at the end which was assigned to the contract by the Educational Management Services Unit of the State Education Department, not the district assigned number. If the transportation contract has not yet been assigned a number you may enter the expenses without the contract number; however, if the contract has not been approved by Educational Management Services, but a contract or extension number is available to you when completing the schedule, you must enter it in Column A. After completion of the Schedule J, any expenses reported on Schedule J in column F(a), G or H without an approved contract number entered in Column A will be considered non-aidable transportation expenses and will be excluded from the calculation of Transportation Aid.

Important Notice: Pursuant to Education Law Section 3602 (7), transportation aid is to be paid only for approved expenses. After the Schedule J is saved, the total unapproved expenditures for 2021-22 school year will be shown on bottom of the Schedule J. This value will be deducted from the calculation of 2022-23 transportation aid (See 2022-23 TRA output report entry #115). SAMS revisions made through June 30, 2023 that change unapproved expenses will affect current year payment of 2022-23 aid. Revisions made after June 30, 2023 and through June 30, 2024 will be processed as a prior year adjustments (PYA). Any monies due the district as a result of PYA processing will be paid as funds are made available for this purpose.

Contractor Name - Indicate the name of the contractor and any other unique descriptor, such as school building served, for this specific transportation contract. This will facilitate the audit comparison of claimed expenditures with the approved contract on file with the Education Department. Separate contracts with the same contractor must be listed separately, no matter how small the contract amount. DO NOT COMBINE CONTRACTS EVEN IF THE CONTRACTOR IS THE SAME.

Contract Type - Indicate the pricing method specified in the contract using the following numeric codes:

1	Contract based on a flat rate.
2	Contract based on a fixed charge per bus per day or month.
3	Contract based on a fixed charge per pupil per day or per month.
4	Contract based on a flat rate but with a clause allowing additional costs for added routes.
5	Contract based on a per day or per month rate.
6	Contract based on cost per mile.
7	Contract based on a flat rate but with a clause allowing additional costs for added pupils.
8	Contract based on a flat rate but with a clause allowing additional costs for added buses.
9	Contract based on a cost per trip rate.
0	Other pricing method.

Number of Buses/Pupils/Miles/Trips/Flat Rate - Depending on the Contract Type (Column C), the following must be indicated in Column D.

If Column C =	Entries for Column D
1	Indicate flat rate
2	Indicate number of buses used
3	Indicate number of pupils
4	Indicate flat rate. Additional costs are to be shown immediately below the basic contract with the number of added routes shown in Column D. (Note: The expenditures for this contract should be separated between the basic contract and additional routes.)
5	Indicate per day or monthly rate
6	Indicate miles used for basic contract
7	Indicate flat rate. Additional costs are to be shown immediately below the basic contract with the number of added pupils shown in Column D. (Note: The expenditures for this contract should be separated between the basic contract and additional pupils.)
8	Indicate flat rate. Additional costs are to be shown immediately below the basic contract with the number of added buses shown in Column D. (Note: The expenditures for this contract should be separated between the basic contract and additional buses.)
9	Indicate the number of trips
0	To be determined by district

Number of Months/Days. Depending on the Contract Type (Column C), the following must be indicated in Column E

If Column C =	Entries for Column E
1	Leave blank
2	Indicate the number of days or months
3	Indicate the number of days or months
4	Leave blank
5	Indicate the number of days or months
6	Leave blank
7	Leave blank
8	Leave blank
9	Leave blank
0	To be determined by district

F(a). Expend Regular Routes - Total expenditures for transportation on regularly scheduled routes including late trips from school to home and shuttle or BOCES programs. Do not include expenditures for Other Purpose transportation (field trips, athletic events, summer 4408 transportation, etc.) in this column.

F(b). Exp Regular District Op Summer - Transportation to regular district operated summer school. Total expenditures for transportation to regular district operated summer school programs. Do not include special education summer school transportation, regular summer school programs operated by someone other than the district or transportation to BOCES operated summer school programs.

Exp Other Purposes - Total expenditures for all other purposes (field trips, athletics, BOCES operated regular summer school, regular summer school programs operated by someone other than the district or field trip and athletic trips for regular district operated summer school).

Expend Chapter 173 Pass Through - Pass through costs for qualifying criminal history and driver licensing testing fees attributable to special requirements for drivers of school buses as permitted by paragraph c, subdivision 14, Section 305 of the Education Law as added by Chapter 173 of the Laws of 1990.

If reporting transportation expenditures using American Rescue Plan (ARP) or Coronavirus Relief and Response Supplemental Appropriations Act (CRRSAA) funds, you can only include the expenditure amounts that were non-federally funded. If the entire expenditure amount was federally funded, you should still report the contract number and enter zero on the expense line of this schedule. These expenditures should also be reported on Form FT, lines 180 and/or 181 only.