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

Maryland

C-
Scoring
Per Pupil Expenditures 33.50 / 45
Total Expenditure Data 26.00 / 30
Average Salary Data 0.00 / 10
Public Accessibility 13.00 / 15
Total Score 72.50 / 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

Maryland’s State Department of Education provides ten years of Selected Financial Data reports, which contain total per pupil expenditure data. Maryland is missing the two most recent years of per pupil expenditures. Maryland provides a table that allows citizens to compare changes in per pupil expenditures over time, through the figures for operating, not total per pupil expenditure, and they are not adjusted for inflation.

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 2009-10 2009-10
Score 6 / 10 6 / 10 12 / 20
Historical Comparison Included* Included*
Score 0.75 / 2.5 0.75 / 2.5 1.5 / 5
Total 33.5 / 45

Total Expenditure Data

Maryland provides ten years of total expenditure data, including pensions. Capital expenditures are included as a line item separate from total expenditures. Total salary expenditures, including benefits, are available at the summary level only. Maryland is missing the two most recent years of expenditures.

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 2009-10 2009-10
Score 1.5 / 2.5 1.5 / 2.5 3 / 5
Total 26 / 30

Average Salary Data

Maryland fails to provide any data regarding average employee salaries.

Average Salary Data
Metric
Category State District Score
Categories Covered None None
Score 0 / 1.5 0 / 1.5 0 / 3
Employee Benefits n / a n / a
Score 0 / 1 0 / 1 0 / 2
Years of Data n / a n / a
Score 0 / 1.25 0 / 1.25 0 / 2.5
Most Recent Year n / a n / a
Score 0 / 1.25 0 / 1.25 0 / 2.5
Total 0 / 10

Public Accessibility

Navigation: Maryland’s State Department of Education website is somewhat difficult for a layperson to navigate. The homepage lacks intuitive links to “School Finance” or “Data” or “Reports”. The “Finance” page under the “Divisions” option on the main menu does not contain any expenditure data. To obtain the desired data, the user must click on the “Special Reports” link under the “News Room” option on the main menu, then click on “Selected Financial Data” on the left-hand menu.

Ease of Public Analysis: Maryland’s financial data are provided in both Excel spreadsheets and PDF format.

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: (minus 3 points) PPE/Total expenditures: HTML only
Average salary: MS Access
10 / 10
Total 13 / 15

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