Any school district which makes provisions for transporting pupils as provided in Section 162.621, RSMo, and Sections 167.231 and 167.241, RSMo, shall receive state aid for the ensuing year for such transportation on the basis of the cost of pupil transportation services provided the current year.  A district shall receive, pursuant to Section 163.031, an amount not greater than seventy-five percent of the allowable costs of providing pupil transportation services to and from school and to and from public accredited career education courses, (5 CSR 30-261.040 (5)).