Abstract
The transportation of pupils to and from school is now commonly regarded by educators and the public at large as an essential phase of an educational program. As a phase of education it is a service supported for the public welfare by every state in the union.Although the American public has accepted pupil transportation expense as a legitimate part of public education, this acceptance has not been uniform nor complete throughout the nation. Acceptance has varied in degree in proportion to several factors, such as (1) the financial ability of the state, (2) density of population and the geographic dispersion of population, (3) the nature of the individual state's total education program and (4) the amount of transportation service required.All of these factors have influenced and have been influenced by each State's philosophy regarding the extent to which the state government should participate in and give financial support to local affairs. Although states vary in extent of participation, whether in financial aid or simplyin matters of supervision, all states do have a program of some kind. California is one of the few states that reimburse school districts on the basis of actual, current operating expense incurred in pupil transportation.The purpose of this thesis is (1) to evaluate present methods used by the State Department of Education of accounting tor the replacement of school buses by those districts operating their own transportation system in terms of efficiency, economy, and equality in the distribution of State funds for pupil transportation and (2) to recommend possible improvements in the present system.