Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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You must report hours worked while on runs for all bus drivers. This ensures that they will receive the correct service credit for retirement. Report the actual number of hours worked for which the bus driver receives wages, even if your reporting unit is paying by the run.
|
Category |
Full-Time (FT) |
Part-Time (PT) |
|
Bus drivers paid by the run |
(Hours per run rounded up to ¼ hour) × (runs per pay period) + non-run hours. |
(Hours per run rounded up to ¼ hour) × (runs per pay period) + non-run hours. |
For example: If a driver has a morning and an evening run of two hours each and a kindergarten run of one hour, the total reportable hours for that driver would be five. You would not report it as three runs.
A reporting unit is allowed to round up a bus driver's work hours. If a bus driver works for 25 minutes, you may report the time as five-tenths of an hour. If a bus driver works 55 minutes, you may report a full hour of work.
When a bus driver has other responsibilities such as bus preparation, fueling, safety checks, and clean-up in addition to the actual driving time, you should report these hours as well.
Last updated: 04/13/2012