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

Kentucky

B-
Scoring
Per Pupil Expenditures 40.00 / 45
Total Expenditure Data 23.00 / 30
Average Salary Data 8.00 / 10
Public Accessibility 10.50 / 15
Total Score 81.50 / 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

Kentucky’s Department of Education provides more than ten years of Annual Financial Receipts and Expenditures reports, which contain total per pupil expenditure data. Kentucky 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 10+ years 10+ years
Score 10 / 10 10 / 10 20 / 20
Most Recent Year 2011-12 2011-12
Score 10 / 10 10 / 10 20 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0/ 5
Total 40 / 45

Total Expenditure Data

Kentucky provides more than ten years of total expenditure data, including capital expenditures, through the 2011–12 school year. Total salary expenditures are available for teachers and administrators only and there are no data on employee benefits. Kentucky 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 0.5 / 2 0.5 / 2 1 / 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 2011-12 2011-12
Score 2.5 / 2.5 2.5 / 2.5 5 / 5
Total 23 / 30

Average Salary Data

Kentucky provides more than five years of Certified and Classified Staff Data reports, which contain average salary data for teachers and superintendents through the 2011–12 school year. Data on average 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 2011–12 2011–12
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Total 8 / 10

Public Accessibility

Navigation: Kentucky’s Department of Education website is somewhat difficult for a layperson to navigate. The homepage lacks intuitive links to “School Finance” or “Data” or “Reports.” To find the desired data, the user must click on “Communications” in the upper menu bar then select “Overview.” That page instructs users to select “Open House” for “data on schools and districts.” That page contains a link to the “School Finance” page, which contains the Annual Financial Receipts & Expenditures reports and a link to “Teachers, Administrators and Classified Employees,” which contains average salary data.

Ease of Public Analysis: Kentucky’s financial data are provided in Excel spreadsheets only, which limits the readability of the data.

Public Accessibility
Category Metric Score
Navigation 3 points: Somewhat difficult for a layperson to locate the desired data. Moderate design flaws that somewhat inhibit navigability. 3 / 5
Ease of Public Analysis Format: Excel spreadsheets only (minus 2.5 points) 7.5 / 10
Total 10.5 /15

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