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 $5.03 for the 2025-2026 school year based on the 2024-2025 district cycle data submitted for student transportation expenditures and route miles.   

 The FY 25 calculated state average cost per mile ($5.03) 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 direct for athletic trips, or if the compensation is included in a stipend already charged to athletics, the rate of $2.87 per mile should be applied for the fiscal year 2025-2026 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.