Always separating the direct students with disabilities costs such as the students with disabilities route bus drivers’ and bus aides’ salaries and benefits, fuel, and supplies, and prorating  “global” expenses such as administrator’s salary and benefits, support staff’s salary and benefits, mechanic’s salary and benefits, utilities, insurance, facility operational costs and coding them as students with disabilities transportation expenditures gives a true picture of the cost of non-disabled transportation expenses versus students with disabilities transportation expenses. 

Properly coding students with disabilities transportation expenses will have a positive effect on the district’s non-disabled transportation efficiency rating.  Students with disabilities route costs do not have the efficiency adjustment applied to them, therefore, the entitlement is always calculated at the 75% maximum.