Approved Trans Salary/Fringe Benefit
What are the guidelines for including salary and fringe benefit expenses in transportation costs allowable for State Aid?
The expense for salaries and fringe benefits such as retirement benefits, employer’s social security contributions, hospital, medical and dental (not including any portion of family coverage benefits), workers' compensation, unemployment, disability, union welfare benefits and other insurance premiums for staff employed and who perform transportation related job duties one hundred percent of the time in the transportation department/cost center are allowable transportation expenses for the calculation of transportation aid.
The salary and fringe benefits for other district office and central business office personnel are generally not allowable transportation expenses. However, a portion of the salary and fringe benefit expense of other district office and central business office personnel can be allocated to the transportation account codes only when the staff performs duties and tasks that are necessary for the operations of the transportation department. The salary and fringe benefit expense for required district-wide duties, such as those performed by the payroll, human resource, district clerk or treasurer offices are not considered allowable expenses for the calculation of transportation aid.
Also, it is noted that the no portion of the salary and fringe benefit expense for the superintendent, school principal(s) and business official can be allocated to the transportation cost center. The only exception to this rule is when the district does not employ a transportation supervisor, a portion of salary and fringe benefit expense for the business official may be allocated to the transportation cost center.
For those salary and fringe benefit expenses of non transportation department/cost center employees allocated to the transportation department, the district must maintain and make available upon request by the Department documentation to support the reason and basis for allocation of the expense.