The
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.
The 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.
The state average cost per mile is $4.44
for the 2023-2024 school year based on the 2022-2023 district cycle data
submitted for student transportation expenditures and route miles.
The FY 23 calculated state average cost
per mile of $4.44 also includes the salaries and benefits of the bus drivers
for 234 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 directly for athletic trips, or if the compensation is included in
a stipend already charged to athletics, the rate of $2.52 per mile should
be applied for the fiscal year 2023-2024 athletic expenditure allocation.
When 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). 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
116.
Arkansas Code § 6-20-2002(1) defines "athletic
expenditures" for the purpose of tracking and accounting interschool
athletic program funds, 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 programs;
(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;
(D) Equipment;
(E) Meals;
(F) Supplies; and
G) Medical expenses.