Illinois Code § 105 ILCS 5/17-8

Transportation costs paid from transportation fund.
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Any transportation operating costs incurred for transporting pupils to
and from school and school sponsored activities and the costs of acquiring
equipment shall be paid from a transportation fund to consist of moneys
received from any tax levy for such purpose, state reimbursement for
transportation, except as provided in Section 29-5, all funds received
from other districts for transporting pupils and any charges for
transportation services rendered to individuals or auxiliary enterprises
of the school.

 
For the purpose of this Act "transportation operating cost" shall
include all costs of transportation except interest and rental of building
facilities.

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