Obion County Board of Education
June 2, 2014

Agenda Item: VIII.I.

Consider/Approve Designation of Fund Balance for Special Education Transportation

Background Information :

At the current time, we have no children to transport to West Tennessee School for the Deaf. However, if we have a child who requires these services, we will run the traditional bus route. If that is the case, we can then contract with the Trenton and Bradford Special School Districts and the Humboldt City Schools for transportation services for its students who attend the West Tennessee School for the Deaf. The special education bus was initially purchased during the 2006 – 2007 fiscal year, and we were reimbursed with federal high cost funds. Eventually, this bus will have to be replaced; therefore, we are asking the Board to designate all revenues from these agreements with other school systems for the replacement of the special education bus. In accordance with generally accepted governmental accounting standards, all designations of fund balance must be approved by the Board.


Staff Recommendation:

I recommend that all revenues derived from service agreements for the transportation of special education students be designated for the purchase of a special education bus.