A. The board of supervisors of each county shall annually budget for the special county school reserve fund an amount to meet the requirements of that fund. Warrants drawn on the special county school reserve fund shall be approved prior to payment by the board of supervisors, as other county warrants are approved, or this responsibility may be delegated by the board of supervisors to the county school superintendent. The budgeted amounts for the special county school reserve fund shall be itemized and estimated to meet the following needs:

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1. For transportation of school children to and from one-room and two-room rural schools that are determined by the county school superintendent to be in need of such aid.

2. For transportation to and from unorganized territory to school districts of children who are eligible to receive state aid.

3. For transportation to and from the nearest high school of pupils residing in common school districts which are contiguous or not contiguous to and which are not within a high school district if it is determined by the county school superintendent that such common school districts are in need of such aid to supplement the monies received as provided in subsection B of this section.

4. For one-room and two-room school districts, an amount which when added to the state aid for a school district will provide not more than five thousand dollars for a one-room school and not more than nine thousand dollars for a two-room school, provided that such schools are maintained for a minimum of one hundred seventy-five days or two hundred days, as applicable, per year.

5. For necessary expenses for the establishment and conduct of accommodation schools pursuant to section 15-308.

6. For expenditures necessary to establish and maintain, for the first year of operation, a county special education program for children with disabilities as provided in chapter 7, article 4 of this title.

B. The county school superintendent shall determine the eligibility for transportation aid for the transportation of children from unorganized territory to school districts within that county in the manner provided in this chapter for other school districts and shall certify the eligibility to the department of education.

C. The county school superintendent shall determine the amount of transportation aid for transportation of children from unorganized territory to school districts within that county based upon the provisions of section 15-945, subsection A, paragraphs 1 and 2, except that such transportation aid shall not exceed the actual cost of providing such transportation. The county school superintendent shall certify the amount to the department of education which shall apportion the monies no later than the second Monday in September, December, March and June.