School board approves bus purchases while awaiting state change to depreciation rules

The San Joaquino School Board on March 3 voted to approve a consent-agenda item authorizing staff to move forward with bus purchases while the district waits for final state guidance on a proposed change to vehicle depreciation rules.

Superintendent O'Donnell and business staff told the board they want flexibility to approve orders for up to seven buses so vehicles can be delivered and in service by fall. Ruth Floyd, presenting background on transportation funding, said the district cannot yet be certain how much depreciation funding it will receive if the Legislature adopts Senate Bill 6260, which would extend depreciation schedules for buses.

"We couldn't confidently say that we will actually have that $900,000 in depreciation in August 2026 because of this recalculation of our depreciation," Floyd said, explaining the timing and potential reallocation of payments under the proposed law.

Board members who spoke supported replacing aging buses but urged caution. One director warned that extending the useful-life schedules can push repairs and maintenance costs onto the general fund: "If the transmission goes out, if the engine goes out, tires... all the things we'll see we're talking about are not covered by transportation," a director said during the discussion.

District staff requested authority to act quickly once the state provides updated depreciation payment amounts so buses can be ordered. After discussion the board voted to approve the purchase authorization; the motion passed unanimously.

Next steps: staff will monitor state action on Senate Bill 6260 and, if the Legislature implements the depreciation schedule changes, the district will use the updated payment guidance to finalize timing and orders. The board also noted it will examine longer-term maintenance cost projections if depreciation tables change.