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PDE TransportationPDE TransportationFormula and SubsidiesFormula and Subsidies

Presented by Jennifer Hobart

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AuthorizationAuthorization

Sections 2509.1, 2509.3, 2541 and 2543 of the Pennsylvania Public School Code

Chapter 23, Sections 23.32 through 23.40 of the State Board of Education Regulations

OtherOther CitationsCitations

Sections 1361, 1362, 1365, 1366, 1374, 1726-A of the Pennsylvania Public School Code

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Overview of Data Overview of Data Required for the SubsidyRequired for the Subsidy

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Pupil Count DataPupil Count Data

The following data is reported in eTran:

Number of public school pupils transported

Number of pupils transported to nonpublic schools located within the school district or outside of the school district at a distance no greater than ten miles

Number of pupils transported to charter schools outside of the school district at a distance no greater than ten miles or to a regional charter school

Number of public school pupils residing within 1 ½ miles of an elementary school or 2 miles of a secondary school but are transported because of certified hazardous walking routes

Number of pupils transported within walking distance when route is not certified as hazardous (nonreimbursable pupils).

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Nonreportable TransportationNonreportable Transportation

Pre-kindergarten programs Summer School Extended School Year Programs Nonpublic or Charter School students transported

beyond 10 miles from the district border (except for regional charter schools)

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Types ofTypes of ServiceServiceLEA-Owned

School district, IU or AVTS owns the vehicles and employs drivers

Contract with Contractor LEA negotiates a contractual agreement with a bus

company, taxi service or an independent contractor LEA negotiates a contractual agreement with another LEA

that does not own the vehiclesContract with Parent or Other Individual

LEA has agreement with a parent or relative to transport students

Contract with Another LEA LEA negotiates a contractual agreement with another LEA

that owns the vehiclesFare-based

LEA purchases tokens or passes for service provided by a common transportation carrier over established routes and schedules, as certified by PUC or transit Authority. (Students ride with the general public.)

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Individual Vehicle DataIndividual Vehicle Data

The following data is reported in eTran:

Vehicle Identification Number

Manufacturer Serial Number

Year of manufacture of chassis

Seating capacity

Days of use

Daily miles with pupils

Daily miles without pupils

Greatest number of pupils assigned to any one run

Layover or congested hours

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Other Data Used in Subsidy CalculationsOther Data Used in Subsidy Calculations

Market value aid ratio STEB market value Amount paid contractor Total transportation

expenditures from AFR Total annual miles for

LEA-owned vehicles

Cost index IU transportation state

revenue and proration by school district

AVTS transportation service proration by school district

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Overview of Individual Overview of Individual Vehicle CalculationsVehicle Calculations

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Summary of Individual Vehicle DataSummary of Individual Vehicle Data

The following data is reported by the LEA in eTran: Vehicle ID Code, Manufacturer’s Serial Number, Year

Manufactured, Seating Capacity, Number of Days, Daily Miles With, Daily Miles Without, Number of pupils, and Total Annual Miles.

Approved Daily Miles Sum of daily miles with and daily miles without pupils. If daily miles without exceeds daily miles with the

calculation is 2 times daily miles with. Utilized Passenger Capacity Miles

Approved Annual Miles x Number of Pupils Approved Annual Excess Hours

Congested Hours or Layover Hours approved by PDE

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Calculated Allowances for Individual Calculated Allowances for Individual VehiclesVehicles

Fractional Adjustments Shared Service Fraction

Calculated when a vehicle is used in more than one notification number – normally by two LEAs

Prorata share based on Approved Daily Miles x Number of Days x Number of Pupils

Miles <20 Fraction When the bus travels less than 20 miles per day Approved Daily Miles/20

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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)

Fractional Adjustments (Continued) Number Days Fraction

When a bus operates less than Days in Session Number Days/(lesser of 180 or Days in Session)

1-Way Trip Fraction When a bus is used for one-way transportation Value is .50

Final Fraction Shared Service Fraction x Miles <20 Fraction x

Number Days Fraction x 1-Way Trip Fraction

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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)

Vehicle Allowance= (Basic Allowance + Additional Allowance) x

Final Fraction Basic Allowance

Based on the seating capacity of the vehicle 11 or greater = $540.00 10 or less = $360.00

Additional Allowance = Rate x Seating Capacity Rate is based on the age of the vehicle

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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)

Vehicle Allowance (Continued) Additional Allowance (Continued)

Additional Rate for Contracted Service 1-3 years = $20.00 4-6 years = $18.00 7-10 years = $16.00 11 or more = $12.00

Additional Rate for LEA-Owned Vehicles 1-10 years = $15.00 11 or more = $12.00

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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)

Mileage Allowance Approved Annual Miles x $0.23

UPCM Allowance Contracted Service

(Utilized Passenger Capacity Miles x $3.50)/1,000

LEA-Owned Service (Utilized Passenger Capacity Miles x $3.00)/1,000

Excess Hours Allowance Approved Annual Excess Hours x $3.00

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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)

Total of Allowances Vehicle Allowance + Mileage Allowance + UPCM Allowance

+ Excess Hours Allowance Vehicle Cost Deduction

Only calculated for LEA-Owned vehicles $700 x Final Fraction

Depreciation Amount Paid Only calculated for LEA-Owned vehicles Not calculated for activity runs or spare buses Maximum Depreciation Amount = $10,500 Amount Paid is the [lesser of $700 or ($10,500 – Sum of

depreciation paid to date)] x (lesser of Day Fraction or Shared Service Fraction)

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Summary of Allowances and Summary of Allowances and Expenditure ComparisonsExpenditure Comparisons

Total of Allowances from “Calculated Allowances for Individual Vehicles”

Cost Index Posted on the PDE Pupil Transportation website

under Subsidy-Related Documents www.pde.state.pa.us/transportation

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Summary of Allowances and Summary of Allowances and Expenditure ComparisonsExpenditure Comparisons

Final Formula Allowance = (Total of Allowances x Cost Index) – Vehicle Cost

Deduction

Amount Paid Contractor is reported in eTran by the school district

Maximum Allowable Cost is the lesser of the Amount Paid Contractor or the Final Formula Allowance

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Overview of the Pupil Overview of the Pupil Transportation Subsidy Transportation Subsidy Calculation (PDE-2576)Calculation (PDE-2576)

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PDE-2576, Summary of Pupil PDE-2576, Summary of Pupil Transportation SubsidyTransportation Subsidy

Half Mill of Market Value: Market Value x 0.0005 (rounded to 2 decimal places)

Days in Session: Based on data reported in the Child Accounting Database system; capped at 180

Total Pupils Transported, Nonreimbursable Pupils, and Charter School Pupils Transported are reported by the LEA in eTran

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PDE-2576PDE-2576 – Calculations For Approved – Calculations For Approved CostsCosts

Maximum Allowable Cost from PDE-2518 orPDE-2519

Nonreimbursable Factor = (8 x Nonreimbursable Pupils x Days in Session) / UPCM

Nonreimbursable Deduction = Maximum Allowable Costx Nonreimbursable Factor

Approved Cost = Maximum Allowable Cost – Nonreimbursable Deduction

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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due

State Share when Aid Ratio is .5000 or greater

=Market Value Aid Ratio x Total Approved Cost

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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due

District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03

6. State Share District Transportation $1,122,120.06

The calculation is separated into three parts:

Nonpublic Hazardous Public Non Hazardous

State Share when Aid Ratio is less than .5000

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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due

1. Nonpublic Ratio Number of Nonpublic Students / Total Pupils Transported

2. Nonpublic State Share Nonpublic Ratio x Total Approved Cost x .5000

3. Hazardous Ratio Number of Hazardous Students / Total Pupils Transported

4. Hazardous State Share Hazardous Ratio x Total Approved Cost x .5000

District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03

6. State Share District Transportation $1,122,120.06

State Share when Aid Ratio is less than .5000 (Continued)

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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due

5. Public Non Hazardous Share of Approved Costs Total Approved Cost – Hazardous Portion of Approved

Costs – Nonpublic Portion of Approved Costs

Public Non Hazardous State Share Public Non Hazardous Approved Cost x Aid Ratio

6. State Share District Transportation Nonpublic State Share + Hazardous State Share +

Public Non Hazardous State Share

District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = 250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = 264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = 607412.03

6. State Share District Transportation 1,122,120.06

State Share when Aid Ratio is less than .5000

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PDE-2576 – IU and AVTS Transportation

SD Deduction for IU Transportation

= Total Cost - State Share

Total Costs and Approved Costs are based on proration percentages provided by IU or AVTS

Total Cost for IU is based on advanced revenue provided by PDE

School district deduction amount for IU transportation on the final PDE-2576 may not match the deduction found on the PDE-2548 due to revisions between June 1 and June Unipay

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PDE-2576PDE-2576 – – Excess CostExcess Cost

School District’s share of approved cost is limited to a half mill of market value

Excess Cost= Total Approved Costs - Total State Share - Half Mill Market Value

Excess Cost amount is generally larger in “odd” years (SY 2005-2006, 2007-2008) because of STEB methodology for determining market value

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Maximizing Transportation Maximizing Transportation ReimbursementReimbursement

Mileage Allowance Maximize approved daily miles

Daily miles with pupils should be greater than daily miles without pupils

UPCM Allowance Maximize the greatest number of pupils on the bus at any

one time during the day Assure that data was correctly reported to PDE by

reviewing the preliminary subsidy report in April

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PDE-2576 - Nonpublic and Charter School Transportation Subsidy

Additional subsidy for Nonpublic and Charter School pupils:

$385 per pupil

Nonpublic pupils transported within 10 miles of the district’s border

Charter School pupils transported outside the district but within 10 miles of the border

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IU TransportationIU Transportation

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IU Budgets and Fiscal ReportsIU Budgets and Fiscal Reports

IUs report expenditures for Special Education Transportation only

All other services provided to school district should be reported by the school district as contracted service

Transportation for extended school year cannot be reported to PDE for reimbursement. This should be a separate contract between the school district and the IU

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PDE-2521PDE-2521 - - IU ProrationsIU Prorations

The Intermediate Unit determines the methodology to prorate the costs for transportation provided to school districts.

The most common method used is to base the prorations on the number of pupil miles transported for each district

Actual Costs= PDE Advance x Proration

Approved Costs= IU Approved Costs x Proration

Aid Ratio State Share= Approved Costs x Aid Ratio

SD Deduction= Actual Costs - Aid Ratio State Share