1. To/From Transportation Accounting
Allan Jones, Paul Stone, Daniel Lunghofer, Marilyn Sollers, and Ruth Russell

2. Overview Feel free to ask questions! Overview of statutory language.
Review of to/from accounting.
Finding homes for costs.
Short form and long form.
Review of problem areas.
Feel free to ask questions!
2014 Annual Conference

3. Overview
RCW 28A (3): “To and from school” means the transportation of students for the following purposes: (a) Transportation to and from route stops and schools; (b) Transportation to and from schools pursuant to an interdistrict agreement pursuant to RCW 28A ; (cont.)
2014 Annual Conference

4. Overview
“(c) Transportation of students between schools and learning centers for instruction specifically required by statute; and (d) Transportation of students with disabilities to and from schools and agencies for special education services.
2014 Annual Conference

5. Overview
Finally: “Academic extended day transportation for the instructional program of basic education under RCW 28A shall be considered part of transportation of students ‘to and from school’ for the purposes of this section. Transportation of field trips may not be considered part of transportation of students ‘to and from school’ under this section.”
2014 Annual Conference

6. Overview
RCW 28A (in part): “(2)The superintendent shall require that districts separate the costs of operating the program for the transportation of eligible students to and from school as defined by RCW 28A (3) from non-to-and-from-school pupil transportation costs in the annual financial statement.”
2014 Annual Conference

7. Wayward Costs
The goal of to/from accounting is to ensure that only expenditures relating to the transportation of students to and/or from school remain in Program 99 at the end of the year. The simplest statement is this: “If it isn’t to/from, it isn’t Program 99.”
2014 Annual Conference

8. Costs to Move The following costs should be moved out of Program 99:
Motor pool.
Extracurricular trips.
Expenditures relating to maintenance cooperatives that service vehicles of other entities.
Field trips.
2014 Annual Conference

9. Costs to Keep
The following are just some of the costs to keep in Program 99:
Insurance for the buses.
Transportation supervisors.
Crossing guards.
Shuttles between learning centers.
Costs for students within the walk area.
2014 Annual Conference

10. Short Form For use by Class II districts (under 2,000 FTE).
Generates a value for determining how much cost within Program 99 belongs to non-to/from transportation.
Moves it out with a single debit/credit transfer.
Available at
Presenter notes: switch view to show Excel short form
2014 Annual Conference

11. Long Form
For use by Class I districts and Class II districts not utilizing the short form.
Calculates a per-mile rate to be used for charging programs for non-to/from transportation.
Form has been re-designed for School Year 2014–2015.
Now has two parts.
2014 Annual Conference

12. Long Form Part One Used to calculate per mile rate.
Same calculation as old long form.
Includes separate fuel deflator/inflators.
2014 Annual Conference

13. Long Form Part Two Optional part of the form.
Determines the total cost for non-to/from trips.
Amount per mile from Part One.
Number of non-to/from miles.
Driver time and benefit charges.
Presenter Notes: Switch to Long Form.
2014 Annual Conference

14. New Guidance: Cooperatives
There is finally guidance for districts that operate or participate in transportation cooperatives. Maintenance cooperatives should move the costs out of Program 99 for servicing other entities’ equipment. Optional: if doing it on a cost-reimbursement basis, you may record the revenue in an XX99 account.
2014 Annual Conference

15. New Guidance: Cooperatives
Districts running transportation cooperatives should record the revenue from other member districts in the appropriate XX99 revenue account. Recording of revenues in an XX99 account reduces your district’s expenditures. This prevents inflation of the “host” district’s to/from costs.
2014 Annual Conference