Transportation Funding

Documentation

• General Instructions and Guidelines Fiscal Year 2022-23 (DOC)
• Audit Resource Guide (UPDATED 06/30/23) (PDF) with detailed instructions, including required supporting audit documentation descriptions
• CDE-40 Example Online Form Fiscal Year 2022-23 (DOC) (do not submit this form to CDE)

Log In

• Local Access Manager: Assistance Request Form: The purpose of this form is to request assistance from the Local Access Managers assigned to your organization to create a Log in to complete the submission process.
• Assistance Session Sign-up:  Districts may sign up for a one hour session with the School Auditing Office contact for one on one CDE-40 submission assistance.

Log in to CDE-40 Online Form

Rules and Resources

• Rules for the Administration of the Public School Transportation Fund
• Entitlement and Payment Worksheet Fiscal Year 2022-23 (DOC)
• Line 5: Capital Outlay Depreciation Fiscal Year 2022-23 (XLS) (for districts contracting for transportation)
• Fiscal Year 2022-23 Advance (XLS)

Calculation Worksheets

• Sample CDE-40 Calculation Worksheet (XLS) (UPDATED 06/30/23)
• Sample Alternative Split Calendar Calculation Worksheet (XLS)

Introduction to the CDE-40 (00:13:50) 

Overview of key concepts and resources in calculating CDE-40 values

• Summary of the CDE-40 values covered in this video series
• Definition of "Program 2700"/The Program 2700 Series of Accounts
• Common expenses, definition of Direct vs. Prorated Costs
• Yearly mileage and Count Day Route mileage

Expenses Within Program 2700 (00:13:40)

This video is the beginning of the step-by-step directions for completing the example calculation worksheet provided by CDE. Download the example worksheet to follow along here: Sample CDE-40 Calculation Worksheet (XLS) After watching this video, you should be able to:

• Identify common direct, prorated, and non-alllowable expenditures in the Program 2700 series of accounts
• Exclude the non-pupil transportation portion of utilities (or other shared expenses) paid from the Program 2700 series of accounts
• Exclude non-allowable expenses such as capital expenditures

Yearly Mileage (00:08:55)

This video covers the total yearly mileage for all vehicles with expenses tracked in Program 2700. After watching this video, you should be able to:

• Categorize total yearly mileage as route, activity, or administrative
• Reclassify maintenance miles based on the primary use of the vehicle
• Check that the data was entered correctly
• Identify how the yearly mileage affects the reimbursable percentage of expenditures

Expenses Paid Outside of Program 2700 (00:12:02)

This video covers pupil transportation-related expenses that are paid from district accounts outside of the Program 2700 series. After watching this video, you should be able to:

• Identify the allowable premiums for property and vehicle insurance
• Calculate the allowable premium for worker’s compensation insurance
• Calculate the allowable support costs for non-transportation staff who assist with transportation operations

Count Day Mileage (00:08:19)

This video covers the count day scheduled route mileage calculations. After watching this video, you should be able to:

• Identify allowable routes scheduled as of count day
• Conduct a split calendar calculation when different routes run a different number of transportation days over the course of the year

Submitting the Transportation CDE-40 Data and Documents (00:09:50)

This video covers the process for submitting the CDE-40 form and all associated support documentation. After watching this video, you should be able to:

• Copy the required numbers from the completed example worksheet to the online submission form
• Label and upload the supporting documentation
• Complete the certification and submission

BONUS TOPIC: Parent Mileage Reimbursement (00:14:54)

This bonus video covers the allowable costs and count day mileage for districts that reimburse parents for transporting students to and from school. After watching this video, you should be able to:

•  Determine whether a household is eligible to be included in the calculation of count day scheduled route mileage
•  Determine the appropriate route mileage and days transported for each household based on a variety of document types
• Identify parent mileage reimbursement amounts to be included in direct costs