SECTION 1. Chapter 71 , Section 68 is hereby amended by adding after the fourth sentence thereof the following:
The Commonwealth shall reimburse the school committee 100 percent for budgeted payments made to furnish mandated transportation to children entitled to attend the public schools pursuant to the provisions of this section. The Commonwealth shall also reimburse the school committee for any extraordinary price increases over the amount budgeted by the school committee for school transportation or fuel for heating and cooling of school facilities, such determination of an extraordinary price increase to be made by the Commonwealth annually based on an analysis of the costs of transportation and fuel in the area. Any reimbursements forwarded to a municipality under the provisions of this section shall be deposited with the treasurer of the municipality and held as a separate account. The reimbursements held in such separate account may be expended by the school committee thereof without further appropriation for the cost of school transportation or fuel, notwithstanding the provisions of section fifty-three of chapter 44 of the general laws.
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