Section 15-1002 - Administration of county school reserve fund; usesA. The special county school reserve fund may be used only for: 1. Transportation of 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. Transportation from unorganized territory to school districts of children who are eligible to receive state aid for such children.3. 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.4. Costs of maintaining one-room and two-room rural schools in any school district in excess of the amount available for such schools from the county school fund and their school district levy, but not to exceed the additional amount required and estimated for such purpose by the county school superintendent in fixing the amount of the special county school reserve fund under the provisions of section 15-1001.5. Necessary expenses in excess of the per capita apportionment from the county school fund for the establishment and conduct of schools in unorganized territory.6. 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.7. Expenditures for service programs pursuant to section 15-365.B. The county school superintendent shall apportion the special county school reserve fund. If at the end of any school year any part of the reserve fund remains unexpended, such amount shall be shown in the estimate of the county school superintendent for the succeeding year as a balance of county school funds on hand, except as prescribed by the terms of subsection C of this section.C. If an accommodation school accepting federal funds becomes a school district, the board of supervisors may order the county school superintendent to transfer the cash balance credited to the accommodation school as of July 1 of the fiscal year in which the transfer occurred to the newly organized school district. In addition, all property both real and personal, title of which is vested in the accommodation school, shall become the property of the newly formed school district.