(a) Total Current Expense of Education. The term "total current expense of education, exclusive of the expense of transportation," as used in Education Code Section 37107, means the total current expense of education for grades 9 through 12 of the district as defined in the California School Accounting Manual. Such expenditures are the current general fund operating expenditures of the school district excluding expenditures for pupil transportation services, food services, community services, and object classifications 6000 and 7000 (except 7250, current expense for "Regional Occupational Centers or Regional Occupational Programs").
(b) Actual Expense of Transportation. The "actual expense of transportation" is the amount computed, as hereinafter in this section provided, for transportation between home and school of all high school pupils in grades 9 through 12 residing in a county and not in any district maintaining a high school, plus the amount computed, as hereinafter in this section provided, for other than home-to-school transportation for such pupils.
(c) Computation for Home-to-School Transportation. The amount for transportation of such pupils between home and school shall be computed by using any one or a combination of the following alternate methods:
(1) When one or more vehicles are used to transport between home an school pupils in grades 9 through 12 residing in one county and not in a district maintaining a high school and 90 percent of the pupils regularly so transported in each vehicle are such pupils, the actual expense of such transportation shall be computed by multiplying the number of miles the one or more vehicles traveled to provide such transportation by the average cost per mile of all vehicles operated by the district to transport pupils during the fiscal year.(2) When one or more vehicles are used to transport between home and school pupils in grades 9 through 12 residing in two or more counties and not in any district maintaining a high school and 90 percent of the pupils regularly so transported in each vehicle are such pupils, the actual expense of such transportation shall be computed by multiplying the miles traveled to provide such transportation by the average cost per mile of all vehicles operated by the district to transport pupils during the fiscal year, and such expense shall be prorated among the two or more counties in the following manner:(A) The distance measured by the nearest traveled road from the school of attendance to the most distant point in a county to which transportation is provided shall be determined.(B) A percentage for each county shall be determined by dividing the distance for each county measured as provided in (A) above by the sum of the distances so measured for each county.(C) The percentage for each county shall be multiplied by the amount to be prorated.(3) When vehicles are used for the transportation between home and school of pupils in grades 9 through 12 residing in a county and not in any district maintaining a high school and for the transportation between home and school of other pupils, regardless of the respective percentages of the pupils, the actual expense of transportation of pupils in grades 9 through 12 who reside in a county and not in any district maintaining a high school shall be computed by any one of the following methods:(A) The product obtained by multiplying the average number of pupils per bus transported one way daily by the total miles traveled in providing all transportation between home and school shall be divided into the total expense of providing home-to-school transportation, and the quotient so obtained shall be multiplied by the product obtained by multiplying the number of pupils in grades 9 through 12 residing in a county and not in any district maintaining a high school by the total miles traveled to provide such pupils transportation. When daily records of the number of pupils transported are not kept by a district, the average number of pupils transported for the purposes of this subsection shall be determined by the district by a survey on or about October 1st, December 1st, February 1st, and May 1st by counting the number of pupils transported one way between home and school, designating separately by name those pupils residing in a county and not in a district maintaining a high school.(B) The product obtained by multiplying 75 percent of the average number of seats in each vehicle operated by the district to transport pupils by the total number of miles traveled by all vehicles in home-to-school transportation shall be divided into the total expense of providing home-to-school transportation, and the quotient so obtained shall be multiplied by the product obtained by multiplying the number of pupils in grades 9 through 12 residing in a county and not in any district maintaining a high school by the number of miles traveled to provide such pupils transportation.(C) The sum of the miles each pupil was transported between home and school shall be divided into the total expense of transporting all pupils between home and school, and the quotient so obtained shall be multiplied by the sum of the miles each pupil in grades 9 through 12 residing in a county and not in any high school district was transported. When daily records of the miles each pupil is transported are not kept by a district, the sum of the miles each pupil was transported for the purpose of this subdivision shall be determined by the district by a survey on or about October 1st, December 1st, February 1st, and May 1st by measuring the number of miles one way that each pupil is transported between home and school, designating separately by name those pupils residing in a county and not in a district maintaining a high school. Total expenses of providing home-to-school transportation shall be determined for the purposes of this subsection (3) by multiplying the number of miles traveled in providing such transportation by the average cost per mile to the district in providing all pupil transportation.
(d) Computation for Transportation Other Than Home-to-School. The amount for providing transportation other than home-to-school transportation for pupils in grades 9 through 12 residing in a county and not in any high school district shall be computed as either (1) that amount which is the same percent of the total expense of providing transportation other than home-to-school transportation as the amount computed for home-to-school transportation is of the total expense of providing home-to-school transportation; or (2) that amount which is the same percent of the total expense of providing other than home-to-school transportation for grades 9 through 12 as the average daily attendance of pupils in grades 9 through 12 residing in a county and not in any high school district is to the average daily attendance of all pupils in grades 9 through 12.
(e) "Expense" Defined. The term "expense," as used in subsection (b) of this section, means current expenses as defined in Section 15240 of this title.
Cal. Code Regs. Tit. 5, § 15000
1. Renumbered from § 199.8 of Art. 22; filed 7-22-69; effective thirtieth day thereafter (Register 69, No. 30). For prior history, see Register 64, No. 25.
2. Amendment of subsections (a) and (e) filed 6-7-74; effective thirtieth day thereafter (Register 74, No. 23).
3. Amendment of subsection (a) and NOTE filed 9-23-77; effective thirtieth day thereafter (Register 77, No. 39). Note: Authority cited for Chapter 1: Section 37107, Education Code.
1. Renumbered from s 199.8 of Art. 22; filed 7-22-69; effective thirtieth day thereafter (Register 69, No. 30). For prior history, see Register 64, No. 25.
2. Amendment of subsections (a) and (e) filed 6-7-74; effective thirtieth day thereafter (Register 74, No. 23).
3. Amendment of subsection (a) and NOTE filed 9-23-77; effective thirtieth day thereafter (Register 77, No. 39).