Register June 2004 No. 582
APPENDIX
CALCULATION OF SCHOOL DISTRICT’S AVERAGE COST PER PUPIL
FOR BUS TRANSPORTATION IN THE PREVIOUS SCHOOL YEAR
The following worksheet is provided to assist the school district in determining its average cost per pupil for bus transportation in the previous school year, exclusive of transportation for kindergarten pupils during the noon hour and for pupils with disabilities who received special transportation. Wisconsin Uniform Financial Accounting Requirements (WUFAR) function codes are provided where applicable.
Average cost in school year _______ for contract effective in _______ school year.
1. Regular (home-to-school) bus transportation -- district owned vehicles (256 210) ____________
2. Regular (home-to-school) bus transportation -- contracted services (256 710) ____________
3. Any portion of the following attributable to regular (home-to-school) bus transportation.
Direction of pupil transportation (256 100) ____________
Vehicle repairs (256 500) ____________
Vehicle servicing (256 600) ____________
Insurance (256 800) ____________
Vehicle depreciation ____________
Bus Garage ____________
Fuel ____________
4. Subtotal (Add lines 1 through 3) ____________
5. Transportation of kindergarten pupils at the noon hour. ____________
6. Total regular (home-to-school) bus transportation cost (Subtract line 5 from line 4) ____________
7. Number of pupils transported* ____________
8. Average Cost Per Pupil for Regular Bus Transportation (Line 6 divided by line 7) ____________
If the amount shown on line 8 is greater than the amount obtained by multiplying $5 times the distance in miles between the pupil’s home and the private school the pupil attends, measured along the usually traveled route, the annual payment under the contract must be at least equal to the amount shown on line 8, up to the actual cost of the transportation.
*Number of pupils transported means the number of pupils who were transported on a bus at least once during the school year for the purpose of attending curricular programs or activities, excluding pupils with disabilities who received special transportation and kindergarten pupils transported only during the noon hour.
Date completed ____________________________________________________________________
Completed by ______________________________________________________________________
