Article R1614-66 of the French General Code of Local Authorities
To determine the share of the compensation entitlement of each of the competent authorities in each department, account shall be taken of and distinguished, subject to articles R. 1614-69 et R. 1614-70, the expenditure borne by the State in respect of the special public road transport services reserved for pupils and existing during the 1983-1984 school year on the one hand, and the travel of pupils on the regular lines…