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

Florida

D
Scoring
Per Pupil Expenditures 18.00 / 45
Total Expenditure Data 27.00 / 30
Average Salary Data 7.50 / 10
Public Accessibility 11.50 / 15
Total Score 64.00 / 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.

Updates

Florida’s score has been updated to include the pension data (labeled “post-employment benefits”) contained in the Financial Data Statistical Reports.

Per Pupil Expenditures

Florida’s Department of Education provides more than ten years of Financial Data Statistical Reports, which contain operating per pupil expenditure data, but fail to provide total per pupil expenditures. Florida 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

Florida’s Department of Education provides more than ten years of total expenditure data, including capital expenditures. Total salary expenditures are available at the summary level and include data on employee benefits and pensions. Florida is missing the most recent year of expenditures and fails to provide 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 Included Included
Score 2 / 2 2 / 2 4 / 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 27 / 30

Average Salary Data

Florida provides more than five years of average salary data for teachers, administrators, and non-teaching staff. The most recent year of data is missing. 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 None None
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 2010–11 2010–11
Score 1 / 1.25 1 / 1.25 2 / 2.5
Total 7.5 / 10

Public Accessibility

Navigation: Florida’s Department of Education website is fairly easy to navigate, though finding the relevant data often requires navigating through several pages and sifting through long lists of options. The homepage contains a link to “Finance and Operations” which includes a link to the “Funding and Financial Reporting Services” page. Expenditure data are contained in the “Profiles of Florida School Districts—Financial Data” link. Average salary data are found by clicking on the “Data and Operations” link on the homepage, then clicking on “PK-12 Reports and Publications” followed by “Staff,” then selecting one of the Florida District Staff Salaries of Selected Positions reports.

Ease of Public Analysis: Florida’s financial data are provided in PDF format only, which limits the ability of users to analyze the data. Average salary data are provided in both Excel spreadsheets and MS Word format.

Public Accessibility
Category Metric Score
Navigation 4 points: Fairly easy for a layperson to locate the desired data. Minor design flaws that slightly inhibit navigability. 4 / 5
Ease of Public Analysis

Format: (minus 2.5 points)
PPE/Total Expenditures: PDF

Average Salary data in Word and Excel

7.5 / 10
Total 11.5 / 15

Links