Transportation Funding

Documentation

• General Instructions and Guidelines Fiscal Year 2021-22 (DOC)
• Audit Resource Guide (UPDATED 07/01/22) (PDF) with detailed instructions, including required supporting audit documentation descriptions
• Transportation CDE-40 Audit Questionnaire (DOC)
• CDE-40 Example Online Form Fiscal Year 2021-22 (DOC) (do not submit this form to CDE)

Log In

• Log in to CDE-40 Online Form: Fiscal Year 2020-21
• Login Assistance Request Form to Complete CDE-40 Online Form

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 2021-22 (DOC)
• Line 5: Capital Outlay Depreciation Fiscal Year 2021-22 (XLS) (for districts contracting for transportation)
• Fiscal Year 2021-22 Advance (XLS)

Calculation Worksheets

• Sample CDE-40 Calculation Worksheet (XLS) (UPDATED 08/22/22)
• 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