Transportation Training. General Information FAQ Documentation Common Audit Exceptions Audit Process How to prepare CDE-40.
Common Audit Exceptions
How to prepare CDE-40
Must be filed on or before August 15th, 2009
CDE-40 and Instructions can be found on the CDE website
http://www.cde.state.co.us/cdefinance/sftransp40.htmTransportationImportant Dates for FY 2008-09
Reimbursable Expenditures - Allowable expenditures to transport students EXCLUSIVELY from home to school, school to school and school to home.Transportation – General Information
percentage of employment costs for personnel with non-student and specific transportation responsibilities
training directly related to student transportation
insurance for vehicles directly related to student transportation
contracts with third parties that directly relate to pupil transportation less any applicable capital outlayTransportation – General Information List of Reimbursable Expenditures *
reimbursements to students who use public transportation services
payments to other school districts for furnishing student transportation
costs of supplies, materials, and other expendable non-capital outlay items utilized by the district
certain repair and maintenance costs that restore facilities and equipment to their original conditionTransportation – General Information List of Reimbursable Expenditures Continued
the district must own the vehicle for a minimum of 3 years.
the Department shall inform a district in writing of approvals and disapprovals of reimbursable additions and alterations to vehicles.
the district shall retain the written approval provided by the Department with the other transportation records for five years or until an audit is done by the Department, whichever occurs first.
* Not intended to be an exhaustive list of allowable costs.Transportation – General Information List of Reimbursable Expenditures Continued
1. manual transmission to automatic transmission
2. gas engine to diesel engine or alternative fuel
3. reflective tape on the outside of vehicle
4. electro-magnetic or hydraulic retarder
5. heated mirrors
6. engine compartment noise reduction package (diesel engine in front engine transit only)
7. driver seat belt to current standards (locking retractor type)
(Refer to Handout 1)Transportation – General Information List of Reimbursable Expenditures Continued
8.air brake drying system
9. mirror system to provide a seated driver an unobstructed view of the front and front sides of a bus
10. wheelchair lifts and other special modifications which are necessary to equip a school bus in order to transport children with disabilities
11. automatic tire chains
12. video surveillance cameras
13. other additions or alterations with prior written approval by the department which increase efficiency and safety or are necessary to meet minimum standards.
** District must have owned the vehicle receiving the repairs for a minimum of three years.
(Refer to Handout 1)Transportation – General Information List of Reimbursable Expenditures Continued
awards, banquets, ceremonies or any employee recognition
workshops or conferences related to advertising or other non-pupil transportation topics
rent, lease or lease purchase, for all capital outlay items except those additions and alternations to vehicles listed in rule 4.01 (16)
school field trips, extracurricular trips, or athletic trips
any district vehicle not used for the specific purpose of student transportation
elderly transportation services
recreational transportation servicesTransportation – General Information List of Non-Reimbursable Expenditures
Home to school, school to school and then school to home are eligible miles. It is scheduled miles not actual miles.
Example: Normally, picking up and dropping off Jimmy requires an additional 10 miles on the bus route. If Jimmy’s mom calls in to say he is sick one day, the route miles to his house would still be considered scheduled miles and could be included in count day mileage.
A district paying another district for pupil transportation services shall report miles traveled by the district providing the pupil transportation services.General Information – Count Day Mileage
the pupils of another district.
school field trips, extracurricular trips, or athletic trips.
purposes not for transporting pupils from home to school, school to school, or school to home.
pupil transportation support and service vehicles.
miles traveled at other times during the year which were not scheduled to be traveled on the mileage count date.General Information – Count Day Mileage Continued
summer school and pre-school program revenues received for pupil transportation,
revenue received from other school districts through contracts to furnish pupil transportation, and
revenues received from federal sources for pupil transportation.Revenue Received through Operating Pupil Transportation
revenues received for non-pupil transportation activities,
revenues received from the state public school transportation fund,
revenues received from fees imposed and collected for pupil transportation. (pursuant to 22-32-113(5), C.R.S.), and
revenues received from a transportation levy approved at an election.Revenue Received through Operating Pupil Transportation continued
One snow dayTransportationFrequently Asked Questions
Parent miles are a little different in that they cannot be included in count day miles based on being scheduled. Parent miles have to be actual in every respect. The parent actually has to transport the student on count day for it to be included. The totals used for parent mileage must be the actual miles transported and not an extrapolation based on multiplying a particular day by the number of days in the school year. However, these mileage totals throughout the year, as long as they are properly documented, can be included in total miles for the district and route miles as reimbursable. Also, the expenditures to pay the parents can be included in the operating expenditures as 100% reimbursable as long as the miles are strictly route miles.
A school district CAN pay a parent that lives out of state to transport their student (as long as the student is in the pupil count) to the school district. The district can claim the expenses but can NOT claim the mileage. Also the district may suggest to the parent that they drop the student off at the nearest bus stop to them and not take the student all the way into school.TransportationFrequently Asked Questions
Any repair or maintenance expenditure for pupil transportation facilities or vehicles may be included in current operating expenditures for reimbursement. An upgrade or improvement to a pupil transportation vehicle must have prior approval if the cost is over $1000 and is not listed in the transportation rules. (Refer to Handout 1) Transportation vehicles must be owned for a minimum of three years for the cost or additions to be reimbursable. Any type of upgrade or improvement to a pupil transportation facility is considered to be a capital outlay expenditure.
*Please contact CDE if you are unsureTransportationFrequently Asked Questions
A district should claim only regular route pupil transportation miles. Expenditures related to any other type of transportation may not be claimed for reimbursement from CDETransportationFrequently Asked Questions
The costs must be allocated using the formula listed below:
Total Odometer Miles - Non-reimbursable miles
Total Odometer MilesTransportationFrequently Asked Questions
The district would not want to include those miles in count day miles because the student(s) was not actually transported on count day. However, as long as it’s properly documented, this mileage can be included in the total miles for the district and the route miles are reimbursable.TransportationFrequently Asked Questions
Summer school mileage and expenditures can be reported.
Mileage should be reported on line 8 of the CDE-40.(Total Miles)
Expenditures should be reported on line 1. Be sure to prorate applicable expenses.
Be sure to offset expenditures with any appropriate grants.TransportationFrequently Asked Questions
Use the total miles from the student/mileage count day. Home to school, school to school and then school to home. An example would be that you have 50 miles in the am routes, 10 miles in the school to school routes, and 50 miles in the pm routes. So the total miles would be 110 for count day. It is scheduled miles not actual miles.TransportationFrequently Asked Questions
The CDE-40 form requires a total rider count eligibility. You may have 54 students that ride the bus on count day but 25 more are eligible for transportation, then your student count would be 79. You can count all students the district sets up for routes even if they never ride the bus.TransportationFrequently Asked Questions
If the district is receiving grant money to pay for transportation expenses then you can not claim those expenses on your CDE-40. If you are receiving grant money but it is not paying for all of your districts transportation expenses then you can claim those expenses in excess of what the grant covers. Be sure to allocate all shared costs.TransportationFrequently Asked Questions
Calendar indicating days students were transported excluding snow or mud days.
Beginning and ending odometer readings for all transportation vehicles.
General ledger balances that include account details for amounts reported in current operating expenditures.
Mileage records for activity and any other nonreimburseable miles.
Scheduled count day mileage with route descriptions and student lists.Documentation Requirements
Incorrectly calculating shared cost percentage.
Not using beginning and ending odometer readings.
Incorrectly counting number of days students are transported. For example, not excluding snow or mud days.
Not excluding capital outlay items.Common Audit Exceptions
Auditor usually starts with the pupil count.
Auditor will leave a list of questions and/or schedule of potential findings.
Auditor generally allows two weeks to answer questions or clarify issues.Audit Process Continued
Final report is issued.
Payment questions should be addressed to Mary Lynn Christel at 303.866.6818 or [email protected]Audit Process Continued
Data entry fields
Support Services Exp Worksheet
All other fields are calculated automatically.Worksheet Instructions
Line 2: Route Driver Salaries should only include salaries that pertain to Route driver only. If using Line 2 then do not complete Line 1.
Line 3: Activity Driver’s Salaries should only include salaries that pertain to Activity drivers only. If using Line 2 and 3 to capture salaries then do not use Line 1.Worksheet Instructions Continued
You are not required to use all lines on the worksheet.Worksheet Instructions Continued
Square footage for all buildings = 10,000
Square footage for transportation barn = 1,200
Transportation Barn/ All building Square Footage
1,200/10,000 = .12
$12,000* .12 = 1440
Note: $1440 is a shared cost that must then be allocated between reimbursable and non reimbursable expensesHow to determine the transportation portion of a shared district expenditure
If your district is operating a summer migrant education program and claiming miles for migrant transportation, on line 2 of the CDE-40, the Summer Migrant Transportation Verification Form must be completed and attached to the CDE-40. (Refer to Handout 4)Transportation