Why is it important to code handicapped route costs as handicapped expenditures?
Always separating the direct handicapped costs such as the handicapped bus drivers’ and bus aides’ salaries and benefits, fuel, and supplies, and prorating “global” expenses such as administrator’s salary and benefits, support staff’s salary and benefits, mechanic’s salary and benefits, utilities, insurance, facility operational costs and coding them as handicapped expenditures gives a true picture of the cost of non-handicapped versus handicapped routes. Properly coding handicapped expenses will have a positive effect on the district’s non-handicapped efficiency rating. Handicapped costs do not have the efficiency adjustment applied to them, therefore, the entitlement is always calculated at the 75% maximum.
