Utah Admin. Code 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 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.
Notes
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