Subchapter 5. Allowances for Pupil Transportation. Article 1. Definitions. Current Expenses.
"Current Expenses" for pupil transportation include all expenditures, except for capital outlay, made by a school district during a fiscal year in providing authorized pupil transportation. Such expenditures shall be those recorded direct costs of transportation under the Support Service Programs as defined in Part I of the California School Accounting Manual.
Cost of equipment and supplies purchased but not used during the fiscal year for pupil transportation purposes is not a "current expense."
Authority cited for Chapter 5:
Education Code 41853
Education Code 41855
(Amended by Register 77, No. 39.)