Cracking the Books: How Well Do State Education Departments Report Public School Spending?

Delaware

F
Scoring
Per Pupil Expenditures 18.00 / 45
Total Expenditure Data 23.00 / 30
Average Salary Data 8.00 / 10
Public Accessibility 7.50 / 15
Total Score 56.50 / 100

Note: Scores reflect the data provided on each state's education department website as of December 31, 2012. For more information, please see the Grading Criteria section.

Per Pupil Expenditures

Delaware’s Department of Education provides more than ten years of Educational Statistics Reports, which contain operating per pupil expenditure data, but fail to provide total per pupil expenditures. Delaware is missing the most recent year of expenditures and fails to provide a table or graph that would allow citizens to easily compare changes in per pupil expenditures over time.

Per Pupil Expenditures
Metric
Category State District Score
Type of PPE Credit Operating Operating
Half Credit Half Credit
Years of Data 10+ years 10+ years
Score 5 / 10 5 / 10 10 / 20
Most Recent Year 2010–11 2010–11
Score 4 / 10 4 / 10 8 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0 / 5
Total 18 / 45

Total Expenditure Data

Delaware provides more than ten years of total expenditure data, including capital expenditures. Total salary expenditures are available at the summary level only and include data on employee benefits. Delaware is missing the most recent year of expenditures and fails to provide any pension data.

Total Expenditure Data
Metric
Category State District Score
Total Expenditures Object / Summary Object / Summary
Score 4 / 4 4 / 4 8 / 8
Capital Expenditures Included Included
Score 2 / 2 2 / 2 4 / 4
Total Salary Data Summary with Benefits Summary with Benefits
Score 1 / 2 1 / 2 2 / 4
Pension Data None None
Score 0 / 2 0 / 2 0 / 4
Years of Data 10+ years 10+ years
Score 2.5 / 2.5 2.5 / 2.5 5 / 5
Most Recent Year 2010–11 2010–11
Score 2 / 2.5 2 / 2.5 4 / 5
Total 23 / 30

Average Salary Data

Delaware provides more than five years of Educational Personnel Reports through the 2011–12 school year. The reports contain average salary data for teachers, administrators, and non-teaching staff. Data on employee benefits are not provided.

Average Salary Data
Metric
Category State District Score
Categories Covered Teachers, administrators, and non-teaching staff Teachers, administrators, and non-teaching staff
Score 1.5 / 1.5 1.5 / 1.5 3 / 3
Employee Benefits No No
Score 0 / 1 0 / 1 0 / 2
Years of Data 5+ years 5+ years
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Most Recent Year 2011–12 2011–12
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Total 8 / 10

Public Accessibility

Navigation: Delaware’s Department of Education website is easy to navigate. The homepage contains a link to “Reports” which includes a link to the “Annual Reports” page. Expenditure data are found in the Educational Statistics Reports while average salary data are found in the Educational Personnel Reports.

Ease of Public Analysis: Delaware’s expenditure data are provided in PDF format only, which limits the ability of users to analyze the data. Average salary data are provided in Excel spreadsheets only, which limits the readability of the data. In the Finance section of the School Profiles, Delaware misleadingly uses the term “average per pupil expenditures” to describe operating per pupil expenditures without noting that some categories of expenditures are excluded (additionally, the links to “Info” and “Details” do not work).

Public Accessibility
Category Metric Score
Navigation Full Credit: Very easy for a layperson to locate the desired data. All relevant data are in close proximity with a main menu that is clear and commonsensical. 5 / 5
Ease of Public Analysis

Format: (minus 2.5 points)
PPE/Total expenditures: PDF
Average salaries: Excel only

Deductions for: Misleading use of terms (minus 5 points)

2.5 / 10
Total 7.5 / 15

Links