Reimbursement for approvable costs of approved board and lodging provided in lieu of reimbursable pupil transportation shall be an amount determined by multiplying the approved district expenditure for the approved board and lodging times the applicable aid ratio of the school district or an amount computed by multiplying $1 times the aggregate number of days such pupil attended a public school during the school term, whichever is the lesser.
22 Pa. Code § 23.37