The state department of education shall audit the transportation operations of any school district with more than twenty (20) enrolled students per square mile that meets both of the following criteria: (a) The school district’s reimbursable costs, based on a three (3) year rolling average of the district's reimbursable costs, exceed one hundred three percent (103%) of the statewide average reimbursable cost per student rider; and (b) The school district’s costs, based on a three (3) year rolling average, are higher on a cost per student rider basis than on a cost per mile basis, as compared to the statewide average reimbursable costs for such measures. For school districts audited under the provisions of this section, the state department of education shall furnish written recommendations for changes to improve the efficiency of transportation operations including, but not limited to, changes in bell times and routing. Recommendations shall not include changes regarding the decision of a school district on whether to contract for pupil transportation services or to provide such services directly. The recommendations shall state the amount that the department estimates that the school district’s total expenditures will be reduced by implementing each recommendation. The department shall discuss its recommendations with the school district prior to finalizing them. School districts failing to implement any recommendations in the subsequent school year shall have their transportation reimbursement reduced in that year by the lesser of the amount that the department estimated would be saved by all unimplemented recommendations, or the amount that the district’s reimbursement would be reduced if the district were prohibited from using the cost per mile cap calculation pursuant to section 33-1006 (5), Idaho Code.
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