2023 California Code › Education Code - EDC › TITLE 2 - ELEMENTARY AND SECONDARY EDUCATION › DIVISION 3 - LOCAL ADMINISTRATION › PART 24 - SCHOOL FINANCE › CHAPTER 5 - Foundation Program › ARTICLE 10 - Allowances for Transportation › Section 41850.1.

41850.1. (a) (1) Commencing with the 2022–23 fiscal year and for each fiscal year thereafter, the Superintendent shall apportion to each school district and county superintendent of schools that provides pupil transportation services, a transportation allowance equal to 60 percent of the home-to-school transportation expenditures reported by the school district or county superintendent of schools, as determined by its Function 3600 entry in the Standardized Account Code Structure (SACS) report, consistent with the definition in the California School Accounting Manual, for the prior year, excluding capital outlay and nonagency expenditures. This allowance shall be reduced by the amount of the transportation add-on computed for the prior fiscal year under paragraph (1) of subdivision (h) of Section 42238.02 and adjusted under paragraph (3) of subdivision (h) of Section 42238.02 for a school district or subparagraph (A) of paragraph (2) of subdivision (e) of Section 2574 and adjusted under subparagraph (C) of paragraph (2) of subdivision (e) of Section 2574 for a county superintendent of schools. If this reduction results in an amount less than zero, the transportation allowance under this section shall be zero.
(2) Home-to-school transportation expenditures reported for a school district with two component school districts under a common administration board pursuant to Section 35110 shall be divided among the component school districts in proportion to the transportation add-on amounts computed pursuant to paragraph (1) of subdivision (h) of Section 42238.02.
(3) For reorganized school districts, the prior fiscal year home-to-school transportation expenditures for purposes of paragraph (1) shall be determined as follows:
(A) A new school district shall be credited with the amount of eligible home-to-school transportation expenditures reported by each former school district before the reorganization. A new school district shall not be credited with eligible home-to-school transportation expenditures reported by divided school districts before the reorganization.
(B) An acquiring school district shall be credited with the amount of eligible home-to-school transportation expenditures it reported before the reorganization, plus the amount of eligible home-to-school transportation expenditures reported by each former school district before the reorganization. A new school district shall not be credited with eligible home-to-school transportation expenditures reported by divided school districts before the reorganization.
(C) The remaining portion of a divided school district shall be credited with eligible home-to-school transportation expenditures it reported before the reorganization.
(D) If the reorganization includes a former school district that has been wholly included in more than one new or acquiring school districts, the amount of eligible home-to-school transportation expenditures shall be determined in a manner consistent with the adjustments made to the transportation add-on specified in paragraph (1) of subdivision (h) of Section 42238.02 pursuant to subdivision (c) of Section 35735.
(b) A local educational agency shall be subject to audits required by Section 41020 with respect to this section, including adoption of the transportation plan pursuant to Section 39800.1. The Controller shall include instructions appropriate to the enforcement of this section in the audit guide required by subdivision (a) of Section 14502.1.
(c) The department shall annually collect and publish transportation data from each local educational agency providing pupil transportation services and that receives an apportionment pursuant to this section. The data shall encompass ridership, miles driven, expenditure details, the number of pupils transported, the demographic characteristics of pupils transported, including race, ethnicity, and socioeconomic status, and other data facilitating comparisons among local educational agencies. The department shall determine the specific data elements in consultation with the Legislature and with local experts, including the County Office Fiscal Crisis and Management Assistance Team established pursuant to Section 42127.8.
(d) As used in this section, “local educational agency” means a school district, excluding a school district with a districtwide charter petition approved pursuant to Section 47606, or county office of education that is providing school transportation services.
(e) School districts and county offices of education that provide transportation services by means of a joint powers agreement, a cooperative pupil transportation program, or a consortium shall receive transportation allowances pursuant to this section.
(Amended by Stats. 2023, Ch. 48, Sec. 23. (SB 114) Effective July 10, 2023.)