RCW 28A.160.200

(1) The superintendent shall develop a reimbursement schedule to pay districts for the cost of student transportation vehicles purchased after September 1, 1982. While it is the responsibility of each district to select and pay for each student transportation vehicle purchased by the district, each district shall be paid a sum based on the category of vehicle, anticipated lifetime of vehicles of this category, and state reimbursement rate for the category plus inflation as recognized by the reimbursement schedule established in this section as set by the superintendent. Categories and reimbursement rates of vehicles shall be those established under RCW 28A.160.195. The accumulated value of the payments and the potential investment return thereon shall be designed to be equal to the replacement cost of the vehicle less its salvage value at the end of its anticipated lifetime. Beginning with buses that are scheduled for depreciation payments as of September 2025 and those qualifying for payments after that date, the superintendent shall use a minimum anticipated lifetime of 120 months for category A buses and 180 months for category C and D buses. The superintendent shall revise at least annually the reimbursement payments based on the current and anticipated future cost of comparable categories of transportation equipment. Reimbursements to school districts for approved transportation equipment shall be placed in a separate transportation vehicle fund established for each school district under RCW 28A.160.130. However, educational service districts providing student transportation services pursuant to RCW 28A.310.180(4) and receiving moneys generated pursuant to this section shall establish and maintain a separate transportation vehicle account in the educational service district's general expense fund for the purposes and subject to the conditions under RCW 28A.160.130 and 28A.320.300.

(2) To the extent possible, districts shall operate vehicles acquired under this section not less than the number of years or useful lifetime now, or hereafter, assigned to the category of vehicles by the superintendent. School districts shall properly maintain the transportation equipment acquired under the provisions of this section, in accordance with rules established by the office of the superintendent of public instruction. If a district fails to follow generally accepted standards of maintenance and operation, the superintendent of public instruction shall penalize the district by deducting from future reimbursements under this section an amount equal to the original cost of the vehicle multiplied by the fraction of the useful lifetime or miles the vehicle failed to operate.

(3) The superintendent shall annually develop a depreciation schedule to recognize the cost of depreciation to districts contracting with private carriers for student transportation. Payments on this schedule shall be a straight line depreciation based on the original cost of the appropriate category of vehicle.

(4) If, due to changing student populations or transportation needs, a school district chooses to reduce its overall fleet of student transportation vehicles by forgoing vehicle replacement, the school district may petition the superintendent of public instruction for permission to transfer depreciation payments and earned interest from a fully depreciated vehicle to another fund for alternative use. If the superintendent of public instruction determines that the reduction in student transportation vehicles is appropriate due to forecasted declines in student enrollment or other relevant factors affecting the district's transportation program, the petition must be approved.

(5) For a zero emission school bus, the superintendent shall adjust the district's reimbursement payments generated by that purchase by reducing the quote for that category of vehicle to 33 percent of the quote in the 2025-26 through 2027-28 school years. Nothing in this subsection shall be construed to prevent the final depreciation payment from being based on the lowest bid in the appropriate bus category for zero emission buses for that school year.

Effective dates—1995 1st sp.s. c 10 ss 1 and 2: See note following RCW 28A.160.195.

Effective date—Severability—1981 c 265: See notes following RCW 28A.160.150.

Transportation vehicle fund—Deposits in—Use—Petition to transfer moneys—Rules for establishment and use: RCW 28A.160.130.