1 Colo. Code Regs. § 301-14-4.00

Current through Register Vol. 47, No. 22, November 25, 2024

Section 1 CCR 301-14-4.00 - Current Operating Expenditures

The term "current operating expenditures" means actual expenditures, not including encumbrances, incurred during the entitlement period by a district in transporting pupils from home to school, school to school, and school to home, both in state and to and from an adjoining state.

4.01(1) A district shall include employment costs of pupil transportation vehicle drivers including Public Employee's Retirement Association (PERA) and/or other retirement plan costs, and health and other fringe benefits.

4.01(2) A district shall include employment costs of personnel paid exclusively for pupil transportation supervision and support services, including Public Employee's Retirement Association (PERA) and/or other retirement plan costs, and health and other fringe benefits.

4.01(3) A district shall include a percentage of employment costs of personnel with non-pupil transportation responsibilities as well as specific pupil transportation responsibilities, including Public Employee's Retirement Association (PERA) and/or other retirement plan costs, and health and other fringe benefits.

4.01(4) A district shall include expenditures for professional development directly related to pupil transportation.

4.01(4)(a) A district may include expenditures directly related to the cost of attending annual state or national school transportation workshops or conferences, including registration fees and related travel expenses.

4.01(4)(b) A district shall not include expenditures for awards banquets or ceremonies or other types of employee recognition.

4.01(4)(c) A district shall not include expenditures for workshops or conferences related to advertising or other non-pupil transportation topics.

4.01(5) A district shall include insurance premiums related to pupil transportation and prorated insurance pool contributions equivalent to commercial insurance premiums. In addition, a district may include the equivalent commercial insurance premium value of a self- insurance program contribution prorated to reflect the pupil transportation insurance costs. A district may include the net cost of self-insured repairs and self-insured replacement.

4.01(6) If a school district contracts to furnish transportation for another school district, the district furnishing the transportation shall include operation expenses.

4.01(7) A district shall include costs of contracts with independent contractors providing pupil transportation less a calculated amount for capital outlay.

4.01(7)(a) The department shall base its calculation of the capital outlay amount on the contractor's acquisition cost of pupil transportation vehicles less than ten years old and on the percentage of total vehicle use attributable to the district.

4.01(8) A district shall include costs of contracts with commercial transportation carriers subject to the cost of federal regulations, title 49, parts 390 to 397, or successor regulations thereto to provide pupil transportation pursuant to section 22-51-104(c), CRS.

4.01(8)(a) The department shall calculate the portion of this contract to be included in the current operating expenditures pursuant to section 22-51-104(1)(c).

4.01(9) A district shall include reimbursements to pupils who use public transportation services pursuant to section 22-51-102(1)(a), CRS.

4.01(10) A district shall include payments to other school districts for the purpose of furnishing pupil transportation.

4.01(11) A district shall include payments to district-approved persons for providing pupil transportation due to the absence of a district-approved established bus route. The total reimbursement entitlement attributable to district approved persons shall not exceed the amount actually paid to district-approved persons.

4.01(11)(a) A district-approved person shall not be considered an independent contractor if he/she transports only him/herself or members of his/her immediate family to or from school, or between schools.

4.01(12) A district shall include fuel and oil for pupil transportation vehicles.

4.01(13) A district shall include costs of supplies, materials, and other expendable non- capital outlay items utilized by the district in direct support of pupil transportation services.

4.01(14) A district shall include repair and maintenance costs of a pupil transportation vehicle only to the extent of restoration to original condition and/or mandatory condition.

4.01(15) A district shall include repair and maintenance costs of equipment and facilities used for pupil transportation only to the extent of restoration to original condition.

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)

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.

4.01(16)(a) A district shall own any pupil transportation vehicle to be added to or altered for a minimum of three years in order for the costs of additions or alterations to be reimbursable.

4.01(16)(b) A district shall request and receive from the department prior written approval of additions or alterations to a pupil transportation vehicle not specifically listed in rule 4.01 in order for the cost to be reimbursable. The Department may request necessary information from the district for use in making a determination for approval or disapproval.

4.01(16)(c) The Department shall inform a district in writing of approvals and disapprovals of reimbursable additions and alterations to vehicles.

4.01(16)(d) A district shall retain the written approval provided by the Department for a specific addition or alteration to a pupil transportation vehicle with the other records substantiating the reimbursement claim of the district for five years or until an audit by the department, whichever occurs first.

4.01(17) A district shall not include expenditures, including rent, lease or lease purchase, for all capital outlay items except those additions and alterations to vehicles specifically listed in rule 4.01(16).

4.01(18) A district shall not include expenditures for school field trips, extracurricular trips, or athletic trips.

4.01(19) A district shall not include liability claims incurred and paid by the district associated with providing pupil transportation.

4.01(20) A district shall not include expenditures relating to any district vehicle not used for the specific purpose of pupil transportation.

4.01(20)(a) A district shall not include expenditures relating to elderly transportation services.

4.01(20)(b) A district shall not include expenditures relating to recreational district transportation services.

4.01(20)(c) A district shall not include expenditures relating to advertising.

4.01(21) A district shall not include any other expenditure not specifically identified above in 4.01.

1 CCR 301-14-4.00

43 CR 13, July 10, 2020, effective 7/30/2020

44 CR 21, November 10, 2021, effective 12/15/2021