LAKEWOOD TOWNSHIP SCHOOL DISTRICT

COST ANALYSIS
IN-DISTRICT VS OUTSOURCED BUSING

HOLMAN FRENIA ALLISON

FEBRUARY 12, 2019

 
 

Background
The Lakewood Public School District is responsible for providing the youth of Lakewood Township with a quality
education and safe transportation to and from school. One of the biggest challenges that any district faces is providing
transportation services with the limited resources available to the school district. The school district is exploring
several different methods of providing this transportation service to the students currently being bused by the
Lakewood Public School District. One scenario that the school district is considering is to shift from a mixture of in-
district and vendor provided transportation services to an all vendor provided transportation service. The district
solicited bids from vendors to operate bus routes for the district students that are classified as regular in-district,
special education in-district and special education out of district. This total represents the approximately 6,000
students who attend the Lakewood Public School District. The remaining approximately 32,000 students, who attend
private schools within the Township of Lakewood, are transported by the Lakewood Student Transportation
Authority (LSTA). The costs associated with the transportation of these students will not be analyzed within this
report.
Objective
This report will analyze the existing in-house transportation costs, provided by the Lakewood Public School District,
which will then be projected over the 2019-2020, 2020-2021 and 2021-2022 school years, assuming the same
composition that the department currently has. This report will also show projected transportation costs for the
scenarios provided by the outsourced vendor bids received and opened publicly on January 30, 2019. All information
compiled has been provided by the Lakewood Board of Education.
Procedure
Data and information, included in the report, was gathered from many sources throughout the school district.
Interviews were conducted with key management personnel from the transportation and business offices.
Additionally, meetings were attended with district bus drivers and with the vendors who submitted bids for
transportation contracts.
The following information was provided by the Lakewood Public School District:

 Salary and benefits for bus drivers and bus aides on an individual basis for 2017-18 and 2018-19
 Salary and benefits for office staff on an individual basis for the 2017-18 and 2018-19 school years
 Detailed expenditures for fuel, maintenance, repairs, cleaning, equipment, etc. for 2017-18
 Detailed expenditures for fuel, maintenance, repairs, cleaning, equipment, etc. for 2018-19
 Expectations for future years, including 3.5% increase for salaries, 6-8% for health benefits, and CPI for all
other operating expenses. (CPI of 1.6% was used, based on average 10-year trend).
Table I summarizes 2017-18, 2018-19 expenses as well as projected 2019-20, 2020-21, and 2021-22 expenses for the
current composition of the transportation department.
Bids were received on January 30, 2019 that covered three route types: in-district regular education, in-district special
education, and out-of-district special education. Each vendor was required to provide a price for every route listed in
the package that they were bidding on and a total per diem price for the route package. Each bidder was also required
to provide a total per diem cost for 2020-21 and 2021-22 school years as well. Each bid package was footed and the

 
 

results of the bids were tabulated. The total annual cost for operation of each of the three types was obtained by
multiplying the per diem total by 180 school days.
It was noted that 100% of the in-district costs could not be eliminated by outsourcing the district’s transportation
routes. This analysis eliminated positions that would be directly replaced by outsourcing current routes, including
bus drivers, bus aides, bus dispatcher, safety coordinator, and bus mechanic. Also, eliminated were costs that would
fall under the responsibility of the winning bidder including providing fuel, maintenance and repair of vehicles, etc.
This left salaries and benefits for supervisors, a routing clerk, and a secretary. Also, remaining are the cost of buses,
cost of after-school activity buses not advertised, the cost of any MOESC transportation required, etc. To be as
conservative as possible, this analysis does not include any reduction for costs related to MOESC, bus costs, or
remaining office employees. See Table II below for estimated costs of operating with vendor provided transportation.
Results
Based on the results of our calculations, summarized in Table I and Table II below, it is our recommendation that the
district should choose the most cost effective option, which is presented in Table II. This option would result in
estimated savings to the district of about $8.1 million over the three years covered by this analysis. The district may
have additional savings, which is not presented in the calculation below, by reducing the number of supervisors,
leasing or selling the existing bus fleet, or reducing reliance on MOESC to provide transportation for special
education students.

Table I - Current Transporation Composition Projection

Current 2017-18 2018-19 2019-20 2020-21 2021-22

Salary and Wage $ 2,920,532 $ 3,059,320 $ 3,166,396 $ 3,277,220 $ 3,391,923
Employee Benefits 1,670,866 1,745,283 1,878,190 1,993,695 2,109,963
Existing Contracts 5,080,278 5,105,804 5,556,524 5,667,733 5,781,835
Existing Contract for
Courtesy Busing 1,055,000 650,444 660,851 671,425 682,168
Township Contribution
for Courtesy Busing ** (1,055,000) (1,798,120) (1,826,890) (1,856,120) (1,885,818)
Bus Expense * 306,265 306,265 306,265 306,265 306,265
Supplies, Fuel, Maint 1,005,643 1,189,884 1,208,923 1,228,264 1,247,917
Total Cost $ 10,983,584 $ 10,258,880 $ 10,950,259 $ 11,288,482 $ 11,634,253

Average Route Cost

Regular Education 157 routes $ 124 $ 129 $ 134
Special Education 86 routes $ 486 $ 499 $ 512

* - Bus expense is recorded as total purchase price of vehicles divided by 15 year useful life.
** - Costs for courtesy busing includes both existing contracts and salaries and benefits not broken out seperately.

 
 

Table II - Outsourced Transportation Projection

Outside Contracts 2019-20 2020-21 2021-22

Regular In-District $ 2,384,138 $ 2,422,284 $ 2,461,041
Special In-District 1,262,520 1,262,520 1,262,520
Special Outside-District 1,622,070 1,622,070 1,622,070
Total Contracts 5,268,728 5,306,874 5,345,631

In-District Remaining
Salary and Wage 423,938 438,776 454,133
Employee Benefits 135,040 143,939 152,757
Existing Contracts (Summer School) 42,000 42,000 42,000
Existing Contracts (Parental Contracts) 656,000 688,800 723,240
Existing Contracts (Extended School Year) 239,000 239,000 239,000
Existing Contracts (After School) 284,918 289,477 294,109
Existing Contracts (MOESC) 1,881,820 1,911,929 1,942,520
Bus Expense * 306,265 306,265 306,265
Supplies and Other Costs 514,611 522,843 531,209
4,483,592 4,583,029 4,685,233

Total Contract and In-District Remaining 9,752,320 9,889,903 10,030,864

Township Contribution for Courtesy Busing (1,301,000) (1,301,000) (1,301,000)
Total Cost $ 8,451,320 $ 8,588,903 $ 8,729,864

Average Route Cost

Regular Education 157 routes $ 127 $ 129 $ 136
Special Education 86 routes $ 401 $ 405 $ 409

* - Bus expense is recorded as total purchase price of vehicles divided by 15 year useful life.

 
Lakewood Board of Education
Calculation of Savings from
Outsourcing Busing Operations

FALLON & COMPANY LLP

Hazlet, NJ
 INDEPENDENT ACCOUNTANT’S REPORT
ON APPLYING AGREED-UPON PROCEDURES

Honorable President and Members

of the Board of Trustees
Lakewood Board of Education
Lakewood, New Jersey

We have performed the procedures enumerated below, which were agreed to by the Lakewood Board of
Education, on identifying the costs and other concerns regarding the proposed outsourcing of the school
busing of the Lakewood School District for the 2019-2020 school year. The Lakewood Board of
Education’s management is responsible for identifying the costs and other concerns regarding the proposed
outsourcing of the school busing. The sufficiency of these procedures is solely the responsibility of the
Lakewood Board of Education. Consequently, we make no representation regarding the sufficiency of the
procedures described below either for the purpose for which this report has been requested or for any other
purpose.

The procedures and associated findings are as follows:

We analyzed the bids received on January 30th 2019 and performed a calculation based on those bids and
other information to arrive at the estimated cost of outsourcing all public school busing for the 2019-2020
school year. We calculated the estimated cost of the current busing operations. We relied upon information
provided by management and other reports and documents supplied by the district.

As a result of our analysis we found the school district would save approximately $7,100,000 over the next
three years if they completely outsource busing when compared to its current arrangements, which include
in-house and subcontractors.

This agreed-upon procedures engagement was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants. We were not engaged to and did not
conduct an examination or review, the objective of which would be the expression of an opinion or
conclusion, respectively, on identifying the costs and other concerns regarding the proposed outsourcing of
the school busing. Accordingly, we do not express such an opinion or conclusion. Had we performed
additional procedures, other matters might have come to our attention that would have been reported to
you.

This report is intended solely for the information and use of the Lakewood Board of Education and is not
intended to be and should not be used by anyone other than those specified parties.

Fallon & Company LLP

FALLON & COMPANY LLP
Hazlet, NJ
February 12, 2019
February 13, 2019 as amended
 Understanding the Bids

On January 30, 2019 the Lakewood Township School District accepted Bids from busing contractors for
the Public School Routes only. The Bids, if awarded, would effectively eliminate the in-house busing
operations of the District for the 2019 - 2020 school year. The Bids solicited were as follows:

• BID # T01 - 1920 1A - Student Transportation Services - 4 Tier Regular Education

• BID # T01 - 1920 1B - Student Transportation Services - 4 Tier Special Education
• BID # T01 - 1920 1C - Student Transportation Services - Schi/Center/Stars Educations Routes
• BID # T01 - 1920 1D - Student Transportation Services - 3 Tier Regular Education
• BID # T01 - 1920 1E - Student Transportation Services - 3 Tier Special Education
• BID # T01 - 1920 1F - Student Transportation Services - 3 Tier Regular Education

The District received bids from five vendors. Not all vendors bid on all bid packages, resulting in twenty
total bids received. Not all vendors complied with the bid specifications resulting in disqualification. It is
important to note that the above bids were for “bulk bids”, not for individual routes, thus requiring the
bidder to bid on every route in order to obtain a total for all routes. Bidders that did not include every route
on their submission or changed the terms of the bid were disqualified. Eight of the bids were disqualified
leaving twelve qualified bids. The table below details the qualified bids submitted.

Qualified Bids
Vendor 1920 1A 1920 1B 1920 1C 1920 1D 1920 1E 1920 1F
Jay's Bus $ 16,585.00 $ 8,763.00 $ 13,245.21 $ 9,510.00 $ 10,431.63
R&D $ 8,790.00
Seaman-Tov $ 15,442.02 $ 6,894.00 $ 9,195.00 $ 17,633.00 $ 6,882.00 $ 14,174.00

• Jay’s Bus was the lowest bidder on bid packages 1920 1D and 1920 1F.
• Seaman – Tov was the lowest bidder on 1920 1A, 1920 1B, 1920 1C and 1920 1E.

The District bid similar routes for the Regular Education as well as the Special Education to determine if
having a four tier system (one bus can complete four runs in the morning and four runs in the afternoon)
would be a lower cost than a three tier system. The bids for the three tier system, 1920 1D and 1920 1F
were lower than the four tier system bids. This eliminates bids 1920 1A and 1920 1B. Bid 1920 1F is a
partial bid for Regular Education Routes and does not include the currently contracted Regular Education
Routes as it may be cheaper to renew those routes.
 Calculating the Cost

Based on the above bids and other information supplied by the District, the estimated transportation costs
for the 2019 – 2020 school year is calculated as follows:

Per Diem Days Cost

Regular Education $ 13,245 180 $ 2,384,138
Special Education 6,882 180 1,238,760
Out of District 9,195 180 1,655,100
Athletics & Field Trips 275,000
Parental Contracts 550,000
Educational Services Commision 1,750,000
Administrative Salaries 250,000
Indirect Costs 150,000
Aid in Lieu 50,000

Total Cost $ 8,302,998

Indirect costs include health benefits, pension and the employer share of social security.

Based on summary accounting reports by the District, the actual transportation costs for the 2017 – 2018
school year is calculated as follows:
Cost
Salaries, Wages and OT $ 2,920,532
Professional Services 90,530
Repairs ans Maintenance 298,932
Aid in Lieu 46,189
Home/SCH 1,099,401
Athletics and Trips 187,188
Special Education 3,816,410
Supplies 393,068
Miscellaneous 15,796
Interest 68,929
Indirect Costs 1,723,128
Depreciation 262,710

$ 10,922,813

Indirect costs include auto insurance, workers’ compensation insurance, health benefits, pension and the
employer share of social security.

The staff of the district has indicated that the actual transportation costs for the 2018 – 2019 school year
may be less than the prior year costs above. Based on the facts stated in Mr. Habers’ 2018 report it is
possible that through route consolidations and reduced overtime costs this may be true, however, we do not
expect these cost reductions to outweigh the cost increases for the 2018 -2019 school year.
 Results

The above analysis indicates the District will save approximately $2,620,000 through eliminating in-house
busing entirely for 2019 – 2020 school year. Since the bids may be renewed for an additional two years
with reasonable increases, the District should experience additional savings of $2,370,000 and $2,110,000
in the following two years when compared to their current structure. The three year savings totals
$7,100,000 when compared to the 2017-2018 transportation costs.

Other Considerations

In a purely competitive marketplace subcontracting is cheaper than in-house busing. However, because
there are limited number of service providers in the Lakewood area, pure competition does not exist. The
decision to eliminate in-house busing may, after the third year of the bus contracts, subject the District to
less comparative savings. The Board should always be receptive to partial in-house busing, especially for
the regular school routes which seem less competitive than the special education routes. However, it is
apparent that by eliminating in-house busing the District will have a very large reduction in costs. Any
additional cost of providing in-house busing for an extended period of time, even at a minimal level, will
cost the district more than it will benefit over the contracts’ three year life and possible two year renewal.

Recommendations

Reject bid 1920 1A

This bid was too high when compared to bid 1920 1D.

Reject bid 1920 1B

This bid was too high when compared to bid 1920 1E

Reject and Rebid 1920 1C

If this was bid on an individual tier basis the district savings should be greater.

Award 1920 1D or 1920 1F based upon staff recommendation.

These are similar bids except 1920 1F does not bid for routes that are already contracted and subject to
renewal.

Award or Rebid 1920 1E based upon staff recommendation.

This bid received the most responses.
 Lakewood Township School District
Cost Analysis
Operating Cost (in-house) Operating Cost (in-house remaining)
2017-18 Actual 2018-19 Budget 2019-20 Proj 2020-21 Proj 2021-22Proj 2019-20 Proj 2020-21 Proj 2021-22Proj
PART 1: SALARIES AND WAGES
Supervisors - Annual Salary plus Extra Wages thru 1/4/19 $ 225,760.74 $ 148,962.48 $ 154,176.17 $ 159,572.33 $ 165,157.36 $ 154,176.17 $ 159,572.33 $ 165,157.36
PT Supervisors - Hourly (NTE $60,000+$60,000+$80,000) 200,000.00 207,000.00 214,245.00 221,743.58 207,000.00 214,245.00 221,743.58
Mechanic - Annual Salary plus Extra Wages thru 1/4/19 72,919.29 72,795.66 75,343.51 77,980.53 80,709.85 - - -
Routing Clerk - Annual Salary plus Extra Wages thru 1/4/19 36,337.94 25,856.06 26,761.02 27,697.66 28,667.08 26,761.02 27,697.66 28,667.08
Administrative Support - Annual Salary plus Extra Wages thru 1/4/19 33,857.14 34,783.65 36,001.08 37,261.12 38,565.25 36,001.08 37,261.12 38,565.25
Dispatchers - Annual Salary plus Extra Wages thru 1/4/19 63,133.96 55,384.80 57,323.27 59,329.58 61,406.12 - - -
Safety Coordinator - Annual Salary plus Extra Wages thru 1/4/19 79,351.27 62,263.55 64,442.77 66,698.27 69,032.71 - - -
Aides - Annual Salary plus Extra Wages thru 1/4/19 446,004.98 400,832.21 414,861.34 429,381.48 444,409.84 - - -
Additional Salaries per Budget Report, Not in analysis 324,005.00 563,752.00 583,483.32 603,905.24 625,041.92 - - -
Reg Drivers - Annual Salary plus Extra Wages thru 1/4/19 971,172.38 968,757.35 1,002,663.86 1,037,757.09 1,074,078.59 - - -
Special Ed Drivers - Annual Salary plus Extra Wages thru 1/4/19 667,989.81 525,932.42 544,340.05 563,391.96 583,110.68 - - -
WAGES TOTAL $ 2,920,532.51 $ 3,059,320.18 $ 3,166,396.39 $ 3,277,220.26 $ 3,391,922.97 $ 423,938.27 $ 438,776.11 $ 454,133.27

PART 2: BENEFITS
Supervisors - Health Benefits (Net) $ 49,223.46 $ 28,771.12 $ 30,785.10 $ 32,940.06 $ 35,245.86 $ 30,785.10 $ 32,940.06 $ 35,245.86
Routing Clerk - Health Benefits (Net) 23,565.62 40,288.50 43,108.70 46,126.30 49,355.14 43,108.70 46,126.30 49,355.14
Administrative Support - Health Benefits (Net) 12,201.94 13,556.04 14,504.96 15,520.31 16,606.73 14,504.96 15,520.31 16,606.73
Dispatchers - Health Benefits (Net) 22,208.42 12,469.89 13,342.78 14,276.78 15,276.15 - - -
Safety Coordinator - Health Benefits (Net) 11,659.84 12,142.83 12,992.83 13,902.33 14,875.49 - - -
Aides - Health Benefits (Net) 347,185.24 407,053.70 435,547.46 466,035.78 498,658.29 - - -
Reg Drivers - Health Benefits (Net) 435,719.02 512,347.51 548,211.83 586,586.66 627,647.72 - - -
Sp Ed Drivers - Health Benefits (Net) 273,197.11 314,525.80 336,542.61 360,100.59 385,307.63 - - -
Supervisors - Pension / DCRP Cost 23,695.72 16,761.99 21,353.40 22,866.72 24,459.81 21,353.40 22,866.72 24,459.81
Mechanic - Pension / DCRP Cost 6,916.76 9,658.49 10,435.08 11,174.61 11,178.31 - - -
Routing Clerk - Pension / DCRP Cost 3,864.05 3,449.46 3,706.40 3,969.07 3,970.39 3,706.40 3,969.07 3,970.39
Administrative Support - Pension / DCRP Cost 4,347.67 4,646.74 4,986.15 5,339.52 5,341.29 4,986.15 5,339.52 5,341.29
Dispatchers - Pension / DCRP Cost 6,277.35 6,709.07 7,939.27 8,501.93 8,504.75 - - -
Safety Coordinator - Pension / DCRP Cost 6,381.13 6,820.04 8,925.32 9,557.86 9,561.03 - - -
Aides - Pension / DCRP Cost 53,380.95 14,337.52 57,458.30 61,530.37 61,550.76 - - -
Reg Drivers - Pension / DCRP Cost 114,294.86 82,631.27 85,523.36 85,523.36 85,523.36 - - -
Sp Ed Drivers - Pension / DCRP Cost 78,112.33 43,704.43 45,234.09 45,234.09 45,234.09 - - -
Supervisors - Employer Share FICA 17,270.70 11,395.63 11,794.48 12,207.28 12,634.54 11,794.48 12,207.28 12,634.54
PT Supervisor - Employer Share FICA 15,300.00 15,835.50 16,389.74 16,963.38 - - -
Mechanic - Employer Share FICA 5,578.33 5,568.87 5,763.78 5,965.51 6,174.30 - - -
Routing Clerk - Employer Share FICA 2,779.85 1,977.99 2,047.22 2,118.87 2,193.03 2,047.22 2,118.87 2,193.03
Administrative Support - Employer Share FICA 2,590.07 2,660.95 2,754.08 2,850.48 2,950.24 2,754.08 2,850.48 2,950.24
Dispatchers - Employer Share FICA 4,829.75 4,236.94 4,385.23 4,538.71 4,697.57 - - -
Safety Coordinator - Employer Share FICA 6,070.37 4,763.16 4,929.87 5,102.42 5,281.00 - - -
Aides - Employer Share FICA 34,119.38 30,663.66 31,736.89 32,847.68 33,997.35 - - -
Reg Drivers - Employer Share FICA 74,294.69 72,656.80 76,703.79 79,388.42 82,167.01 - - -
Sp Ed Drivers - Employer Share FICA 51,101.22 39,444.93 41,642.01 43,099.48 44,607.97 - - -
BENEFITS TOTAL $ 1,670,865.82 $ 1,745,283.32 $ 1,878,190.48 $ 1,993,694.93 $ 2,109,963.21 $ 135,040.48 $ 143,938.61 $ 152,757.03

PART 3: TRAINING AND TESTING

Drug and alcohol testing $ 11,467.00 $ 11,500.00 $ 11,684.00 $ 11,870.94 $ 12,060.88 $ - $ - $ -
TRAINING AND TESTING TOTAL $ 11,467.00 $ 11,500.00 $ 11,684.00 $ 11,870.94 $ 12,060.88 $ - $ - $ -
 Lakewood Township School District
Cost Analysis
Operating Cost (in-house) Operating Cost (in-house remaining)
2017-18 Actual 2018-19 Budget 2019-20 Proj 2020-21 Proj 2021-22Proj 2019-20 Proj 2020-21 Proj 2021-22Proj
PART 4: VEHICLES
Vehicle Cost (15 year SL in lieu of leases costs) - Reg $ 202,153.20 $ 202,153.20 $ 202,153.20 $ 202,153.20 $ 202,153.20 $ 202,153.20 $ 202,153.20 $ 202,153.20
Vehicle Cost (15 year SL in lieu of leases costs) - Spec 104,111.99 104,111.99 104,111.99 104,111.99 104,111.99 104,111.99 104,111.99 104,111.99
Parts and Tires 48,035.38 48,000.00 48,768.00 49,548.29 50,341.06 - - -
Fuel (Gasoline and Diesel) 261,278.71 265,000.00 269,240.00 273,547.84 277,924.61 - - -
Repairs and Cleaning 214,677.05 217,000.00 220,472.00 223,999.55 227,583.54 - - -
Vehicle Registrations 3,772.00 3,775.00 3,835.40 3,896.77 3,959.11 - - -
Insurance 42,403.60 42,403.60 43,082.06 43,771.37 44,471.71 - - -
Bus Camera System 31,631.00 30,000.00 30,480.00 30,967.68 31,463.16 - - -
GPS System (Contract Svc) 16,529.64 15,000.00 15,240.00 15,483.84 15,731.58 - - -
GPS System (Supplies) 13,163.98 15,000.00 15,240.00 15,483.84 15,731.58 - - -
EZ Pass 10,000.00 15,000.00 15,240.00 15,483.84 15,731.58 - - -
VEHICLE EXPENSE TOTAL $ 947,756.55 $ 957,443.79 $ 967,862.65 $ 978,448.21 $ 989,203.14 $ 306,265.19 $ 306,265.19 $ 306,265.19

PART 5: TRANSPORTATION OFFICE

Travel $ 112.72 $ 500.00 $ 508.00 $ 516.13 $ 524.39 $ 508.00 $ 516.13 $ 524.39
Routing software (Contract Svc) 6,756.80 5,000.00 5,080.00 5,161.28 5,243.86 5,080.00 5,161.28 5,243.86
Routing software (Supplies) 15,011.84 15,000.00 15,240.00 15,483.84 15,731.58 15,240.00 15,483.84 15,731.58
Supplies 14,455.15 30,500.00 30,988.00 31,483.81 31,987.55 30,988.00 31,483.81 31,987.55
Other Costs 1,370.00 17,000.00 17,272.00 17,548.35 17,829.13 17,272.00 17,548.35 17,829.13
OFFICE TOTAL $ 37,706.51 $ 68,000.00 $ 69,088.00 $ 70,193.41 $ 71,316.50 $ 69,088.00 $ 70,193.41 $ 71,316.50

PART 6: ADMINISTRATIVE COSTS

Contract - Existing Routes (Home to School) $ 463,826.96 $ 404,500.00 $ 410,972.00 $ 417,547.55 $ 424,228.31 $ 42,000.00 $ 42,000.00 $ 42,000.00
Contract - Existing Routes (Home to School) - Parental Contracts 612,853.00 550,170.00 656,000.00 688,800.00 723,240.00 656,000.00 688,800.00 723,240.00
Contract - Existing Routes (Sports, Activities) 187,188.12 157,400.00 284,918.40 289,477.09 294,108.73 284,918.40 289,477.09 294,108.73
Contract - Existing Routes (Special Education) 2,022,037.18 2,246,234.00 2,282,173.74 2,318,688.52 2,355,787.54 239,000.00 239,000.00 239,000.00
Contract - Existing Routes (Special Education Joint) 41,353.04 40,000.00 40,640.00 41,290.24 41,950.88 - - -
Contract - Existing Routes (Special Education MOESC) 1,753,019.90 1,707,500.00 1,881,820.00 1,911,929.12 1,942,519.99 1,881,820.00 1,911,929.12 1,942,519.99
Contract - Existing Routes - Fund 20 Courtesy Busing 1,055,000.00 650,444.00 660,851.10 671,424.72 682,167.52 - - -
Contract - Existing Routes - Township Contribution (1,055,000.00) (1,798,120.00) (1,826,889.92) (1,856,120.16) (1,885,818.08) - - -
Transportation Settlements 146,643.03 254,500.00 258,572.00 262,709.15 266,912.50 258,572.00 262,709.15 266,912.50
Aid-in-Lieu Payments 41,188.70 105,000.00 106,680.00 108,386.88 110,121.07 106,680.00 108,386.88 110,121.07
Turnover to LSTA 20,140,633.00 21,022,230.00 - - - - - -
Leasing Costs 695.00 700.00 711.20 722.58 734.14 - - -
Advertising (e.g. help wanted) 21,397.01 20,000.00 20,320.00 20,645.12 20,975.44 - - -
Legal support 7,097.70 10,000.00 10,160.00 10,322.56 10,487.72 10,160.00 10,322.56 10,487.72
Worker's Comp. 56,005.20 56,005.20 56,901.28 57,811.70 58,736.69 56,901.28 57,811.70 58,736.69
Transportation Management Services 28,951.25 - - - - - - -
Board and State reporting 13,000.00 13,000.00 13,208.00 13,419.33 13,634.04 13,208.00 13,419.33 13,634.04
ADMINISTRATIVE TOTAL $ 25,535,889.09 $ 25,439,563.20 $ 4,857,037.81 $ 4,957,054.42 $ 5,059,786.49 $ 3,549,259.68 $ 3,623,855.84 $ 3,700,760.73

PART 7: CALCULATION OF DISTRICT COSTS

Part 1: Wages total $ 2,920,532.51 $ 3,059,320.18 $ 3,166,396.39 $ 3,277,220.26 $ 3,391,922.97 $ 423,938.27 $ 438,776.11 $ 454,133.27
Part 2: Benefits total 1,670,865.82 1,745,283.32 1,878,190.48 1,993,694.93 2,109,963.21 135,040.48 143,938.61 152,757.03
Part 3: Training and testing total 11,467.00 11,500.00 11,684.00 11,870.94 12,060.88 - - -
Part 4: Vehicles total 947,756.55 957,443.79 967,862.65 978,448.21 989,203.14 306,265.19 306,265.19 306,265.19
Part 5: Transportation office total 37,706.51 68,000.00 69,088.00 70,193.41 71,316.50 69,088.00 70,193.41 71,316.50
Part 6: Administrative total 25,535,889.09 25,439,563.20 4,857,037.81 4,957,054.42 5,059,786.49 3,549,259.68 3,623,855.84 3,700,760.73
TOTAL EXPENSES $ 31,124,217.48 $ 31,281,110.49 $ 10,950,259.33 $ 11,288,482.16 $ 11,634,253.18 $ 4,483,591.62 $ 4,583,029.15 $ 4,685,232.72

Total District Expense less LSTA $ 10,983,584.48 $ 10,258,880.49