Arkansas Department of Education (ADE) requires a uniform allocation method for
districts to allocate and report 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 (as well as student activities and possibly other programs)
transportation expenses. Transportation - Multiply bus miles pertaining
to athletics by the statewide average cost per mile.
transportation cost-per-mile allocation method is the number of transportation
miles related to athletic programs times the state-wide average transportation
cost per mile, not to exceed total transportation expenditures.
state average cost per mile is $3.75 for the 2021-2022 school year based on the
2020-2021 district cycle data submitted for student transportation expenditures
and route miles.
FY 21 calculated state average cost per mile ($3.75) also includes the salaries
and benefits of the bus drivers for 235 school districts. 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 direct for athletic trips, or if the
compensation is included in a stipend already charged to athletics, the rate of
$2.08 per mile should be applied for the fiscal year 2021-2022
athletic expenditure allocation.
allocating transportation expenditures, the original transportation
expenditures will be CREDITED (decreased) and the athletic allocation
expenditure (same budget unit and object with program code 115 replacing
program code 000) will be DEBITED (increased).
function expenditures such as 2710, 2730, 2740, or 2760 may also be included in
the allocation. The overall net effect to expenditures is zero. End
result: A portion of the original expenditure is allocated to athletics
with program code of 115 (athletics) or to student activities with program code
1. Arkansas Code § 6-20-2002(1), concerning the definition of
"athletic expenditures" for the purpose of tracking and accounting
interschool athletic program funds is amended to read as follows:
(1) “Athletic expenditures” means all direct expenses
related to interschool athletic programs including without limitation:
(A) The proportion of salaries or supplemental pay for
staff for or related to interschool athletic programs or organized physical
activity courses as provided under § 6-16-137, or both;
(B) All fringe benefits, including, without limitation
medical and dental insurance, workers' compensation, pension plans, and any
other costs associated with employment of staff for interschool athletic
(C) 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;
(F) Supplies; and
G) Medical expenses.