ADE Director's Communication Memo Form

Memo Number : FIN-10-051

Date Created : 01/14/2010


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
FY 10 Transportation Rates for Athletics

Regulatory Authority:

Contact Person:
Kathleen Crain

Phone Number:


Arkansas Department of Education (ADE) requires a uniform method for districts to employ allocating and reporting all athletic expenditures. Some district expenditures relate to multiple programs and/or functions and the amount pertaining to each program and/or function must be estimated by the use of an allocation method. The following allocation method pertains to calculating athletic transportation expenses.

Transportation - Multiply bus miles pertaining to athletics by the statewide average cost per mile. The rate for the 2009-2010 school year is based on 2008-2009 expenditures and route miles and equals $3.16 per mile. Act 255 of 2007 defines athletic transportation as “Travel, including bus-related operation and maintenance, to and from any Interschool Athletic Program event for students, faculty, spirit groups, band, or patrons of the school district. This amount includes the salaries and benefits of bus drivers. In some cases, a bus for an athletic event may be driven by a volunteer or by a coach who receives a coaching stipend that includes driving buses for athletic events. If a bus driver is not compensated for athletic trips, or if the compensation is included in a stipend already charged to athletics, the rate of $1.69 per mile should be applied.

The method of calculating the rate excludes program codes 115 and 116 and includes Funds 1,2,3, and 5. Route miles do not include athletic and extracurricular trips; and therefore, should not be included in expenditures when calculating the cost per mile.


Back to the Customer List

Copyright © 1997 Arkansas Department of Education. All rights reserved.
Department of Education Home Page