Each school district shall maintain records of all expenses in connection with pupil transportation. These include, but are not limited to, records of the following expenses:
(a) Expenses of Transporting Exceptional Children. All expenses for the transportation of physically handicapped, mentally retarded, and educationally handicapped minors shall be recorded by category.
(b) Actual Cost of Clerical, Supervision, and Administrative Services. Actual costs of supervision, clerical, or administrative services shall be recorded only to the extent that one or more employees designated by name have been given regular assignment by the governing board or the chief administrative officer to such duties in connection with the operation of pupil transportation. Such expenditures shall be recorded as direct costs of transportation under the Support Service Programs as defined in Part I of the California School Accounting Manual. In each case, the expenditures so shown shall include only that prorated portion of salaries or wages for time actually spent for that purpose. full salaries or wages shall not be recorded unless full time is devoted to pupil transportation exclusively.
(c) Expense for Insurance. These records shall show the amount of insurance carried for pupil transportation purposes as to type and amount of coverage, and the annual expense for such insurance.
(Amended by Register 77, No. 39.)