Transportation Disallowed Expenditures

Certain transportation expenditures are not allowed for Transportation Aid but are allowed for inclusion in the calculation of approved operating expense. Examples are listed below.

Salaries:

  1. Any part of driver's salary applying to duties other than driving a school bus;
  2. Assistant drivers on buses for regular pupils;
  3. Any part of salaries of mechanics and mechanics helpers applying to duties other than the maintenance and repair of school buses.

Supplies and materials for vehicles other than school buses

Premiums on all insurance for vehicles other than school buses

Miscellaneous:

  1. Expenditures for transportation to and from non district operated summer classes;
  2. Expenditures for transportation for all other purposes, as these purposes are defined in Section II;
  3. Legal fees connected with the issuance of bonds or capital notes for bus purchases.

Expenditures for vehicles not used for transporting pupils on a regular basis

Certain transportation expenditures are not allowed for Transportation Aid pursuant to subdivision 7 of Section 3602 and subdivision 2 of Section 3621 of the Education Law. Neither are they allowed for inclusion in the calculation of approved operating expense under subdivision 11 of Section 3602. Examples are listed below.

  • Bus purchase expenditures which are not approved by the State Aid Unit or which are in excess of the cost approved for aid

  • Transportation costs applying to all nonallowable pupils. (These costs are calculated on the basis of the nonallowable pupil decimal.);

  • Expenditures for renovations to the bus garage, in excess of $9999

  • Expenditures for replacement of parking lots and driveways

  • Expenditures for fixed equipment including fuel pumps, bus lifts and underground fuel tanks

  • Expenditures for transportation services provided on buses leased to another school, a BOCES, a municipality or other organizations.

Whenever transportation is provided under the auspices of any special State Aided program or federally aided project which is accounted for in the Special Aid Fund, the pupil transportation expenditures for that project are to be accounted for in the Special Aid Fund and are not eligible for Transportation Aid. Because these transportation costs are not part of total general fund transportation costs, they are not deducted from such costs in arriving at eligible expenditures for aid.

Last Updated: May 31, 2017