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

Indiana

F
Scoring
Per Pupil Expenditures 30.00 / 45
Total Expenditure Data 12.00 / 30
Average Salary Data 3.25 / 10
Public Accessibility 11.50 / 15
Total Score 56.75 / 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

While Indiana’s Department of Education does not directly provide financial data, it does provide a link to the Department of Local Government’s Financial Reports page. That page includes seven years of Expenditure Per Capita reports, which contain total per pupil expenditure data. Indiana is missing the most recent year of per pupil 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 Total Total
Credit Full Credit Full Credit
Years of Data 7 years 7 years
Score 7 / 10 7 / 10 14 / 20
Most Recent Year 2010-11 2010-11
Score 8 / 10 8 / 10 16 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0/ 5
Total 30 / 45

Total Expenditure Data

Indiana’s Department of Education provides more than ten years of School Financial Reports through the 2011–12 school year. The reports contain district-level total expenditure data, including capital expenditures. Total salary expenditures are available at the summary level only and include data on employee benefits. Indiana fails to provide any pension data or statewide expenditure data.

Total Expenditure Data
Metric
Category State District Score
Total Expenditures None Object / Summary
Score 0 / 4 4 / 4 4 / 8
Capital Expenditures None Included
Score 0 / 2 2 / 2 2 / 4
Total Salary Data None Summary with Benefits
Score 0 / 2 1 / 2 1 / 4
Pension Data None None
Score 0 / 2 0 / 2 0 / 4
Years of Data n / a 10+ years
Score 0 / 2.5 2.5 / 2.5 2.5 / 5
Most Recent Year n / a 2010-11
Score 0 / 2.5 2.5 / 2.5 2.5 / 5
Total 12 / 30

Average Salary Data

Indiana provides more than five years of Corporation Average Administrator and Teacher Salaries Reports, which contain average salary data for teachers and administrators at the district level only. Indiana is missing average salary data for the most recent school year. Data on average employee benefits are not provided.

Average Salary Data
Metric
Category State District Score
Categories Covered None Teacher and administrators
Score 0 / 1.5 1 / 1.5 1 / 3
Employee Benefits n / a None
Score 0 / 1 0 / 1 0 / 2
Years of Data n / a 5+ years
Score 0 / 1.25 1.25 / 1.25 1.25 / 2.5
Most Recent Year n / a 2010–11
Score 0 / 1.25 1 / 1.25 1 / 2.5
Total 3.25 / 10

Public Accessibility

Navigation: Indiana’s Department of Education website is fairly easy to navigate. The menu bar on the homepage contains a link to the “Finance” page under the “Support for Schools” heading. The School Financial Reports contain most of the relevant expenditure data. The link to the “Department of Local Government Finance Reports” page leads to the Expenditure Per Capita Reports, which contains per pupil expenditures. Average salary are found in the Corporation Average Administrator and Teacher Salaries Reports located in the “Data Center” link under the “Hot Topics” heading on the main menu bar.

Ease of Public Analysis: Indiana’s expenditure data are provided in PDF format or HTML 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.

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)
Expenditure Per Capita Report: PDF only
School Financial Reports: HTML only

Corporation Average Administrator and Teacher Salaries: Excel Only
7.5 / 10
Total 11.5 /15

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