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Subchapter 5. Allowances for Pupil Transportation. Article 1. Definitions. Current Expenses.   

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"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.)