1 pde transportation formula and subsidies presented by jennifer hobart
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PDE TransportationPDE TransportationFormula and SubsidiesFormula and Subsidies
Presented by Jennifer Hobart
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AuthorizationAuthorization
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
OtherOther CitationsCitations
Sections 1361, 1362, 1365, 1366, 1374, 1726-A of the Pennsylvania Public School Code
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Overview of Data Overview of Data Required for the SubsidyRequired for the Subsidy
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Pupil Count DataPupil Count Data
The following data is reported in eTran:
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).
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Nonreportable TransportationNonreportable Transportation
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)
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Types ofTypes of ServiceServiceLEA-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 vehiclesContract 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 vehiclesFare-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.)
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Individual Vehicle DataIndividual Vehicle Data
The following data is reported in eTran:
Vehicle Identification Number
Manufacturer Serial Number
Year of manufacture of chassis
Seating capacity
Days of use
Daily miles with pupils
Daily miles without pupils
Greatest number of pupils assigned to any one run
Layover or congested hours
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Other Data Used in Subsidy CalculationsOther Data Used in Subsidy Calculations
Market value aid ratio STEB market value Amount paid contractor Total transportation
expenditures from AFR Total annual miles for
LEA-owned vehicles
Cost index IU transportation state
revenue and proration by school district
AVTS transportation service proration by school district
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Overview of Individual Overview of Individual Vehicle CalculationsVehicle Calculations
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Summary of Individual Vehicle DataSummary of Individual Vehicle Data
The following data is reported by the LEA in eTran: 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 Daily Miles 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
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 Calculated Allowances for Individual VehiclesVehicles
Fractional Adjustments Shared Service Fraction
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
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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)
Fractional Adjustments (Continued) Number Days Fraction
When a bus operates less than Days in Session Number Days/(lesser of 180 or Days in Session)
1-Way Trip Fraction 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
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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)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
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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)
Vehicle Allowance (Continued) Additional Allowance (Continued)
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
Additional Rate for LEA-Owned Vehicles 1-10 years = $15.00 11 or more = $12.00
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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)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
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Calculated Allowances for Individual Calculated Allowances for Individual Vehicles (Continued)Vehicles (Continued)
Total of Allowances Vehicle Allowance + Mileage Allowance + UPCM Allowance
+ Excess Hours Allowance Vehicle Cost Deduction
Only calculated for LEA-Owned vehicles $700 x Final Fraction
Depreciation Amount Paid 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 Summary of Allowances and Expenditure ComparisonsExpenditure Comparisons
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
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Summary of Allowances and Summary of Allowances and Expenditure ComparisonsExpenditure Comparisons
Final Formula Allowance = (Total of Allowances x Cost Index) – Vehicle Cost
Deduction
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
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Overview of the Pupil Overview of the Pupil Transportation Subsidy Transportation Subsidy Calculation (PDE-2576)Calculation (PDE-2576)
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PDE-2576, Summary of Pupil PDE-2576, Summary of Pupil Transportation SubsidyTransportation Subsidy
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
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PDE-2576PDE-2576 – Calculations For Approved – Calculations For Approved CostsCosts
Maximum Allowable Cost from PDE-2518 orPDE-2519
Nonreimbursable Factor = (8 x Nonreimbursable Pupils x Days in Session) / UPCM
Nonreimbursable Deduction = Maximum Allowable Costx Nonreimbursable Factor
Approved Cost = Maximum Allowable Cost – Nonreimbursable Deduction
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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due
State Share when Aid Ratio is .5000 or greater
=Market Value Aid Ratio x Total Approved Cost
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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due
District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03
6. State Share District Transportation $1,122,120.06
The calculation is separated into three parts:
Nonpublic Hazardous Public Non Hazardous
State Share when Aid Ratio is less than .5000
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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due
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
District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = $250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = $264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = $607412.03
6. State Share District Transportation $1,122,120.06
State Share when Aid Ratio is less than .5000 (Continued)
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PDE-2576 – PDE-2576 – Final Calculations To Final Calculations To Determine Total Transportation Subsidy DueDetermine Total Transportation Subsidy Due
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
District Transportation – Aid Ratio Calculations to Determine State Share1. Nonpublic = 1,702 / 8,333 = .2042481 2. (.2042481 X 2,451,593.62) = 500,733.34 X .5000 = 250,366.673. Hazardous = 1,797 / 8,333 = .21564864. (.2156486 X 2,451,593.62) = 528,682.73 X .5000 = 264,341.36 Public Non Hazardous5. (2,451,593.62 – 500,733.34 – 528,682.73) X .4271 = 607412.03
6. State Share District Transportation 1,122,120.06
State Share when Aid Ratio is less than .5000
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PDE-2576 – IU and AVTS Transportation
SD Deduction for IU Transportation
= Total Cost - State Share
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
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PDE-2576PDE-2576 – – Excess CostExcess 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 Maximizing Transportation ReimbursementReimbursement
Mileage Allowance Maximize approved daily miles
Daily miles with pupils should be greater than daily miles without pupils
UPCM Allowance 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:
$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 TransportationIU Transportation
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IU Budgets and Fiscal ReportsIU Budgets and Fiscal Reports
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
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PDE-2521PDE-2521 - - IU ProrationsIU 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
Aid Ratio State Share= Approved Costs x Aid Ratio
SD Deduction= Actual Costs - Aid Ratio State Share
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