Kentucky Administrative Regulations › Title 702 - EDUCATION AND WORKFORCE DEVELOPMENT CABINET - BOARD OF EDUCATION, DEPARTMENT OF EDUCATION - OFFICE OF DISTRICT SUPPORT SERVICES › Chapter 5 - Pupil Transportation › Section 702 KAR 5:020 - Program cost calculation

Current through Register Vol. 51, No. 1, July 1, 2024
RELATES TO:
				KRS
				156.031,
				157.370
NECESSITY, FUNCTION, AND CONFORMITY:
				KRS
				156.031 requires that administrative
				regulations relating to statutes amended by the 1990 Kentucky Education Reform
				Act be reviewed, amended if necessary, and resubmitted to the Legislative
				Research Commission prior to December 30, 1990; and
				KRS
				157.370 sets forth the basic statutory
				framework by which local school districts are to be reimbursed from the Fund to
				Support Education Excellence in Kentucky for transportation costs. This
				administrative regulation implements and interprets, where necessary, those
				statutory provisions, in order to set out the method and steps for completion
				of the calculation of the districts' pupil transportation program costs.
Section 1. A county district's net
			 transported pupil density shall be determined by dividing the district's net
			 ADA for pupils transported one (1) mile or more to school by the number of
			 square miles in this district's primarily served area.
Section 2. The net ADA for a county
			 district's pupils transported one (1) mile or more to school shall be
			 determined from the local superintendent's annual statistical report for the
			 district.
Section 3. The number of
			 square miles in the primarily served area of a county district shall be
			 determined by deducting from the total square mile area of the county, the
			 square mile area of any independent district located within the county, and by
			 deducting the square mile area of any portion of the district located more than
			 one (1) mile from one (1) of the district's pupil transportation vehicle
			 routes.
Section 4. A county
			 district's gross transported pupil density shall be used in constructing a
			 graph required by
			 KRS
			 157.370. This density shall be determined by
			 dividing the district's gross ADA for all pupils transported as shown on the
			 superintendent's annual statistical report for the district by the number of
			 square miles in the district's primarily served area.
Section 5. An independent district's net
			 transported pupil density shall be determined by dividing the district's net
			 ADA for pupils transported one (1) mile or more to school by the number of
			 square miles in this district's primarily served area.
Section 6. The net ADA for an independent
			 district's pupils transported one (1) mile or more shall be determined from the
			 local superintendent's annual statistical report for the district.
Section 7. The number of square miles in the
			 primarily served area of an independent district shall be determined by
			 deducting from the total square mile area of the district, the square mile area
			 of any portions of the district that are located more than one (1) mile from
			 one (1) of the district's pupil transportation vehicle routes.
Section 8. An independent district's gross
			 transported pupil density shall be used in constructing the graph required by
			 KRS
			 157.370. This density shall be determined by
			 dividing the district's gross ADA for all pupils transported as shown on the
			 local superintendent's annual statistical report for the district by the number
			 of square miles in the district's primarily served area.
Section 9. In calculating the amount to be
			 added each year to the district's pupil transportation program cost for pupil
			 transportation vehicle depreciation, only those wholly district-owned vehicles
			 shown on the district's pupil transportation school bus inventory for each year
			 as having a rated pupil seating capacity of ten (10) or more, as meeting the
			 Kentucky Minimum Specifications for School Buses; Revised, for the model year
			 in which the vehicles were manufactured, and as remaining within the applicable
			 depreciation schedule, shall be included. School buses used exclusively for
			 activity purposes or that are not properly equipped and maintained in safe and
			 satisfactory condition for the transportation of pupils shall not be included
			 in the district's pupil transportation vehicle depreciation schedule.
Section 10. In calculating the depreciation
			 cost for a new school bus purchased by a district during any school year, the
			 model year of the vehicle chassis shall be considered to be the model year of
			 the vehicle with the exception that, for inventory and calculation purposes by
			 the Division of Pupil Transportation, all school buses purchased new and shown
			 by the district as having been added to its school bus inventory during the
			 school year shall be considered to be of the same model year regardless of when
			 said vehicles were delivered during that school year or manufacturer's model
			 year designation. The model year of all said vehicles to be the same as the
			 year shown on the cover of the booklet containing the Kentucky Minimum
			 Specifications for School Buses; Revised, as referenced by
			 702 KAR
			 5:060, that were in effect during the first half of
			 the school year in which said vehicle was added to the district's
			 inventory.
Section 11. The annual
			 depreciation cost for any school bus shown on the district's annual school bus
			 inventory that is within the applicable depreciation schedule shall not be
			 calculated unless said vehicle is maintained by the district in a safe and
			 satisfactory condition, as evidenced by safety inspections performed pursuant
			 to
			 702 KAR
			 5:030, for transporting pupils to and from
			 school.
Section 12. The amount to
			 be added each school year to the district's pupil transportation program cost
			 for pupil transportation vehicle depreciation shall be determined by:
(1)
(a)
			 Multiplying the number of qualifying diesel powered vehicles of the same type
			 and rating purchased new prior to the 1985 model year and gasoline powered
			 vehicles of the same type and rating purchased new prior to the 1987 model
			 year, and less than nine (9) model years old, by one-eighth (1/8) of the bid
			 price of a school bus of the same type and rating purchased through the state
			 bid price contract plan in the same school year. The annual depreciation amount
			 for each school bus shall be calculated to the nearest whole dollar.
(b) Starting with the 1987 model year
			 vehicles and including the 1985 and 1986 model year diesel powered vehicles,
			 the amount calculated for annual depreciation on each vehicle of the same type
			 and rating purchased new through the state bid price contract plan shall be
			 determined by the following depreciation schedule:
YEARS
DEPRECIATION RATE
1 and 2
12% of the state bid price
3 through 8
10% of the state bid price
9 and 10
8% of the state bid price
11 through 14
6% of the state bid price
(c) A
			 district that purchases a new school bus during any school year of a type and
			 rating that was not purchased through the state bid price contract plan during
			 that same school year shall furnish the Division of Pupil Transportation with
			 certain qualifying information including the price paid for said vehicle from
			 which said division shall establish a reasonable price to be used for the
			 purpose of calculating the annual depreciation on said vehicles based on the
			 number of seats and other major cost factors.
(d) The amount calculated for the
			 depreciation for all qualifying school buses on the district's inventory shall
			 be determined in the manner prescribed in subsection (1) of this section. The
			 model year of the vehicle chassis shall determine the number of years that
			 these vehicles remain within the applicable depreciation schedule except where
			 exceptions are shown in other sections of this administrative
			 regulation.