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

Nebraska

B-
Scoring
Per Pupil Expenditures 41.50 / 45
Total Expenditure Data 26.00 / 30
Average Salary Data 0.00 / 10
Public Accessibility 15.00 / 15
Total Score 82.50 / 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

Nebraska’s Department of Education provides more than ten years of Annual Financial Reports up to the 2011–12 school year. The reports contain total per pupil expenditure data. Nebraska provides a table that allows citizens to compare changes in statewide per pupil expenditures over time, though the figures are not adjusted for inflation nor are there any comparisons at the district level.

Per Pupil Expenditures
Metric
Category State District Score
Type of Per Pupil Expenditures 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 Included* None
Score 1.5 / 2.5 0 / 2.5 1.5 / 5
Total 41.5 / 45

Total Expenditure Data

Nebraska provides more than ten years of Annual Financial Reports, which contain total expenditure data, including capital expenditures through the 2011–12 school year. Total salary expenditures, including benefits, are available at the summary and object levels. Nebraska fails to provide data on pensions.

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 2011-12 2011-12
Score 2.5 / 2.5 2.5 / 2.5 5 / 5
Total 26 / 30

Average Salary Data

Nebraska 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: Nebraska’s Department of Education website is easy to navigate. Next to the words “Departments & Programs” on the upper menu bar at the homepage there is a list of all the letters in the alphabet. Under “F” the user will find the “Finance & Organizational Services” page where the Per Pupil Costs reports and Annual Financial Reports are located.

Ease of Public Analysis: Nebraska’s financial data are provided in HTML that are exportable to Excel spreadsheets.

Public Accessibility
Category Metric Score
Navigation Full Credit: Very easy for a layperson to locate the desired data. All relevant data are in close proximity with a main menu that is clear and commonsensical. 5 / 5
Ease of Public Analysis

Format: HTML, exportable to Excel spreadsheets

10 / 10
Total 15 / 15

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