PDE Transportation
Formula and Subsidies
Presented by Jennifer Hobart
1
Authorization


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
Other Citations

Sections 1361, 1362, 1365, 1366, 1374,
1726-A of the Pennsylvania Public School
Code
2
Overview of Data
Required for the Subsidy
3
Pupil Count Data
The following data is reported in eTran:
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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).
4
Nonreportable Transportation
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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)
5
Types of Service
LEA-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 vehicles
Contract 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 vehicles
Fare-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.)
6
Individual Vehicle Data
The following data is reported in eTran:

Vehicle Identification Number
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Manufacturer Serial Number

Year of manufacture of chassis
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Seating capacity
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Days of use

Daily miles with pupils
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Daily miles without pupils
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Greatest number of pupils assigned to any one run
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Layover or congested hours
7
Other Data Used in Subsidy Calculations
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Market value aid ratio
STEB market value
Amount paid contractor
Total transportation
expenditures from AFR
Total annual miles for
LEA-owned vehicles
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Cost index
IU transportation
state revenue and
proration by school
district
AVTS transportation
service proration by
school district
8
Overview of Individual
Vehicle Calculations
9
Summary of Individual Vehicle Data

The following data is reported by the LEA in eTran:


Approved Daily Miles


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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


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 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
Vehicles
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Fractional Adjustments
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Shared Service Fraction
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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
11
Calculated Allowances for Individual
Vehicles (Continued)
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Fractional Adjustments (Continued)

Number Days Fraction
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1-Way Trip Fraction
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When a bus operates less than Days in Session
Number Days/(lesser of 180 or Days in Session)
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
12
Calculated Allowances for Individual
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
13
Calculated Allowances for Individual
Vehicles (Continued)
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Vehicle Allowance (Continued)
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Additional Allowance (Continued)
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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
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Additional Rate for LEA-Owned Vehicles
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1-10 years = $15.00

11 or more = $12.00
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Calculated Allowances for Individual
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
15
Calculated Allowances for Individual
Vehicles (Continued)

Total of Allowances
Vehicle Allowance + Mileage Allowance + UPCM Allowance
+ Excess Hours Allowance
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Vehicle Cost Deduction

Only calculated for LEA-Owned vehicles
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$700 x Final Fraction
Depreciation Amount Paid
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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
Expenditure Comparisons

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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
17
Summary of Allowances and
Expenditure Comparisons
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Final Formula Allowance =
(Total of Allowances x Cost Index) – Vehicle Cost
Deduction
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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
18
Overview of the Pupil
Transportation Subsidy
Calculation (PDE-2576)
19
PDE-2576, Summary of Pupil
Transportation Subsidy


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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
20
PDE-2576 – Calculations For Approved
Costs
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Maximum Allowable Cost
from PDE-2518 or
PDE-2519
Nonreimbursable Factor =
(8 x Nonreimbursable
Pupils x Days in Session)
/ UPCM
Nonreimbursable Deduction = Maximum Allowable Cost
x Nonreimbursable Factor
Approved Cost = Maximum Allowable Cost –
Nonreimbursable Deduction
21
PDE-2576 – Final Calculations To
Determine Total Transportation Subsidy Due
State Share when Aid Ratio is .5000 or greater
=Market Value Aid Ratio x Total Approved Cost
22
PDE-2576 – Final Calculations To
Determine Total Transportation Subsidy Due
State Share when Aid Ratio is less than .5000
District Transportation – Aid Ratio Calculations to Determine State Share
1. Nonpublic = 1,702 / 8,333 =
.2042481
2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.67
3. Hazardous = 1,797 / 8,333 =
.2156486
4. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36
Public Non Hazardous
5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03
6. State Share District Transportation
$1,122,120.06
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The calculation is separated into three parts:
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Nonpublic
Hazardous
Public Non Hazardous
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PDE-2576 – Final Calculations To
Determine Total Transportation Subsidy Due
State Share when Aid Ratio is less than .5000
(Continued)
District Transportation – Aid Ratio Calculations to Determine State Share
1. Nonpublic = 1,702 / 8,333 =
.2042481
2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.67
3. Hazardous = 1,797 / 8,333 =
.2156486
4. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36
Public Non Hazardous
5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03
6. State Share District Transportation
$1,122,120.06
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
24
PDE-2576 – Final Calculations To
Determine Total Transportation Subsidy Due
State Share when Aid Ratio is less than .5000
District Transportation – Aid Ratio Calculations to Determine State Share
1. Nonpublic = 1,702 / 8,333 =
.2042481
2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = 250,366.67
3. Hazardous = 1,797 / 8,333 =
.2156486
4. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = 264,341.36
Public Non Hazardous
5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = 607412.03
6. State Share District Transportation
1,122,120.06
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
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PDE-2576 – IU and AVTS Transportation
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SD Deduction for IU Transportation
= Total Cost - State Share
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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
26
PDE-2576 – Excess 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
Reimbursement
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Mileage Allowance

Maximize approved daily miles
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UPCM Allowance
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Daily miles with pupils should be greater than daily miles
without pupils
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:
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$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 Transportation
30
IU Budgets and Fiscal Reports

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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
31
PDE-2521 - IU 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
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Aid Ratio State Share
= Approved Costs x Aid Ratio

SD Deduction
= Actual Costs - Aid Ratio State Share
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