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Transportation Training. General Information FAQ Documentation Common Audit Exceptions Audit Process How to prepare CDE-40.

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Transportation training

Transportation Training

General Information

FAQ

Documentation

Common Audit Exceptions

Audit Process

How to prepare CDE-40


Transportation important dates for fy 2008 09

School Districts/BOCES/Facilities must submit the Pupil Transportation Reimbursement Claim (Form CDE-40) to CDE for the July 1, 2008 – June 30, 2009 reimbursement period. C.R.S. 22-51-105(1).

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.htm

TransportationImportant Dates for FY 2008-09


Transportation general information

Current Operating Expenditures – Actual expenses that have been incurred by the district to transport students from home to school, school to school and school to home.

Reimbursable Expenditures - Allowable expenditures to transport students EXCLUSIVELY from home to school, school to school and school to home.

Transportation – General Information


Transportation general information list of reimbursable expenditures

salary and benefits for drivers been incurred by the district to transport students from home to school, school to school and school to home.

parent mileage

fuel

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 outlay

Transportation – General Information List of Reimbursable Expenditures *


Transportation general information list of reimbursable expenditures continued

cost of furnishing transportation for another district been incurred by the district to transport students from home to school, school to school and school to home.

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 condition

Transportation – General Information List of Reimbursable Expenditures Continued


Transportation general information list of reimbursable expenditures continued1

a district shall request and receive from the department PRIOR written approval of additions or alterations to a pupil transportation vehicle not listed in rule 4.01 (16) in order for the cost to be reimbursable.

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


Transportation general information list of reimbursable expenditures continued2

4.01(16) A district shall include the cost of the following types of additions or alterations to pupil transportation vehicles.

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


Transportation general information list of reimbursable expenditures continued3

4.01(16) A district shall include the cost of the following types of additions or alterations to pupil transportation vehicles.

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


Transportation general information list of non reimbursable expenditures

Costs that should be omitted from the CDE-40. types of additions or alterations to pupil transportation vehicles.

awards, banquets, ceremonies or any employee recognition

advertising

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

liability claims

any district vehicle not used for the specific purpose of student transportation

elderly transportation services

recreational transportation services

Transportation – General Information List of Non-Reimbursable Expenditures


General information count day mileage

Official mileage count date is October 1, 2009 (line 3, CDE-40 Form)

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


General information count day mileage continued

A district CDE-40 Form)shall not include miles traveled for the purpose of providing pupil transportation for:

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


Revenue received through operating pupil transportation

A district CDE-40 Form)must reduce current operating expenditures by the following:

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


Revenue received through operating pupil transportation continued

A district CDE-40 Form)shall not reduce current operating expenditures for:

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


Transportation frequently asked questions

School was closed at noon on Thursday and did not open at all on Friday due to snow. How many snow days should be claimed?

One snow day

TransportationFrequently Asked Questions


Transportation frequently asked questions1

Can parent miles driven on the count day be reported on the CDE-40?

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


Transportation frequently asked questions2

Can Capital Outlay expenditures over $1000 be included in reimbursable expenditures?

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 unsure

TransportationFrequently Asked Questions


Transportation frequently asked questions3

Can expenditures incurred for non-reimbursable miles (i.e. field trips and athletics) be included in current operating expenditures?

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 CDE

TransportationFrequently Asked Questions


Transportation frequently asked questions4

How should expenditures that are shared between reimbursable and nonreimburseable be reported on the CDE-40?

The costs must be allocated using the formula listed below:

Total Odometer Miles - Non-reimbursable miles

Total Odometer Miles

TransportationFrequently Asked Questions


Transportation frequently asked questions5
Transportation and nonreimburseable be reported on the CDE-40?Frequently Asked Questions

  • What should I do if my district has more than one calendar?

    • CDE will calculate the days and miles based on the following information provided by the district.


Transportation frequently asked questions6

What should I do when transporting student(s) on Sunday or Monday and Friday only to the deaf and blind school – mileage was not included on count day?

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


Transportation frequently asked questions7

Can I report summer school mileage and expenditures on the CDE-40? If so, what lines on the CDE-40 should I report miles and expenditures? What should I do with summer school grants?

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


Transportation frequently asked questions8

How do I calculate count day mileage? CDE-40? If so, what lines on the CDE-40 should I report miles and expenditures? What should I do with summer school grants?

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


Transportation frequently asked questions9

How do I calculate the number of students transported? CDE-40? If so, what lines on the CDE-40 should I report miles and expenditures? What should I do with summer school grants?

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


Transportation frequently asked questions10

What should I do with transportation grant money? CDE-40? If so, what lines on the CDE-40 should I report miles and expenditures? What should I do with summer school grants?

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


Documentation requirements

CDE 40 along with the worksheet that calculates reported items.

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


Common audit exceptions

Not allocating shared costs. For example, benefits, fuel and repairs.

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


Audit process

Large Districts repairs.

Audits are done annually.

Medium Size Districts

Audits are done every 2 or 3 years.

Small Districts

Audits are done every 4 years. However, it is a goal to have smaller districts audited every 3 years.

Audit Process


Audit process continued

Auditor contacts district to set up an appointment to begin the audit.

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


Audit process continued1

A draft report is issued. The district is allowed 30 days to submit additional documentation.

Final report is issued.

Payment questions should be addressed to Mary Lynn Christel at 303.866.6818 or christel_m@cde.state.co.us

Audit Process Continued


Worksheet instructions

The worksheet available on CDE website is not required. This worksheet is simply an example. (Refer to Handout 3)

Data entry fields

Operating Expenditures

Support Services Exp Worksheet

Mileage Amounts

All other fields are calculated automatically.

Worksheet Instructions


Worksheet instructions continued

Line 1: Driver Salaries should have an entry if Route and Activity Salaries are comingled. If using Line 1 then do not use Lines 2 and 3.

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


Worksheet instructions continued1

The same logic used to determine which line to use for Driver salaries would also apply to benefits and professional development lines. If benefits include route and activity then use the expenditure line titled “ Benefits (Includes Activity and Route)”

You are not required to use all lines on the worksheet.

Worksheet Instructions Continued


How to determine the transportation portion of a shared district expenditure

Electric bill for entire district = $12,000 Driver salaries would also apply to benefits and professional development lines. If benefits include route and activity then use the expenditure line titled “ Benefits (Includes Activity and Route)”

Square footage for all buildings = 10,000

Square footage for transportation barn = 1,200

Divide:

Transportation Barn/ All building Square Footage

1,200/10,000 = .12

Multiply:

$12,000* .12 = 1440

Note: $1440 is a shared cost that must then be allocated between reimbursable and non reimbursable expenses

How to determine the transportation portion of a shared district expenditure


Transportation

Summer Migrant Transportation Verification Form Driver salaries would also apply to benefits and professional development lines. If benefits include route and activity then use the expenditure line titled “ Benefits (Includes Activity and Route)”

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


Contact information

For Transportation Questions: Driver salaries would also apply to benefits and professional development lines. If benefits include route and activity then use the expenditure line titled “ Benefits (Includes Activity and Route)”

Amanda Weaver

Email address: weaver_a@cde.state.co.us

Phone Number: 303.866.6734

Contact Information


Contact information audit questions

Tracey Cantrell, Audit Supervisor Driver salaries would also apply to benefits and professional development lines. If benefits include route and activity then use the expenditure line titled “ Benefits (Includes Activity and Route)”

Email address: cantrell_t@cde.state.co.us

Phone Number: 303.866.6880

Contact Information: Audit Questions