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

Louisiana

C+
Scoring
Per Pupil Expenditures 36.00 / 45
Total Expenditure Data 25.00 / 30
Average Salary Data 5.50 / 10
Public Accessibility 10.50 / 15
Total Score 77.00 / 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.

Per Pupil Expenditures

Louisiana’s Department of Education provides more than ten years of Annual Financial Reports, which contain total per pupil expenditure data. Louisiana 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 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 36 / 45

Total Expenditure Data

Louisiana provides more than ten years of Annual Financial and Statistical Reports, which contain total expenditure data, including capital expenditures. Total salary expenditures, including benefits, are available at the summary and object levels. Louisiana 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 Object / Summary with Benefits Object / Summary with Benefits
Score 2 / 2 2 / 2 4 / 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 25 / 30

Average Salary Data

Louisiana provides more than five years average salary data for teachers only. Louisiana 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 Teachers Teachers
Score 0.5 / 1.5 0.5 / 1.5 1 / 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 5.5 / 10

Public Accessibility

Navigation: Louisiana’s Department of Education launched a new website between this report’s cutoff date for grading (December 31, 2012) and its date of publication. While the new website is a considerable improvement over its predecessor, this report is forced to score Louisiana based on the website it had at the end of last year, which was somewhat difficult for a layperson to navigate.

Ease of Public Analysis: Louisiana’s financial data are provided in both Excel spreadsheets and PDF format. Though the Annual Financial Reports include total per pupil expenditures, the more accessible and user-friendly Annual Financial & Statistical Reports provide operating expenditures only.

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, Access, PDF
Deductions for: Operating per pupil expenditures in more accessible/user-friendly document than total per pupil expenditures (minus 2.5 points)

7.5 / 10
Total 10.5 /15

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