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

North Carolina

F
Scoring
Per Pupil Expenditures 16.50 / 45
Total Expenditure Data 20.00 / 30
Average Salary Data 5.00 / 10
Public Accessibility 15.00 / 15
Total Score 56.50 / 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

North Carolina’s Department of Public Instruction provides more than ten years of Facts & Figures reports, which contain statewide operating per pupil expenditures, but fail to provide total per pupil expenditures. North Carolina is missing the most recent year of statewide per pupil expenditures. More than ten years of district–level operating per pupil expenditures are included in the Statistical Profile reports, which include tables that allow citizens to compare changes in per pupil expenditures over time, though the figures are not adjusted for inflation. North Carolina fails to provide district-level total per pupil expenditures. North Carolina is missing the four most recent years of district–level per pupil expenditures.

Per Pupil Expenditures
Metric
Category State District Score
Type of Per Pupil Expenditures Operating Operating
Credit Half Credit Half Credit
Years of Data 10+ years 10+ years
Score 5 / 10 5 / 10 10 / 20
Most Recent Year 2010–11 2007–08
Score 4 / 10 1 / 10 5 / 20
Historical Comparison Included* Included*
Score 0.75 / 2.5 0.75 / 2.5 1.5 / 5
Total 16.5 / 45

Total Expenditure Data

North Carolina provides more than ten years of Statistical Profile reports, which contain total expenditure data, including capital expenditures. Total salary expenditures, including benefits, are available at the summary level only. North Carolina is missing the four most recent years of expenditure data and fails to provide pension data.

North Carolina also provides a user-friendly Facts and Figures report that includes a summary of statewide current expenditures that excludes capital outlay and other items. Statewide total salary and benefit expenditures are also provided, but benefits are not a separate line item as in the Statistical Profile reports. For these reasons, data contained in these reports were not included for scoring purposes in this section, though the Facts and Figures reports are more recent.

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 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 2007-08 2007-08
Score 0.5 / 2.5 0.5 / 2.5 1 / 5
Total 20 / 30

Average Salary Data

North Carolina’s Department of Public Instruction provides more than ten years of Facts & Figures reports, which contain statewide operating per pupil expenditures. North Carolina is missing the most recent year of statewide per pupil expenditures. More than ten years of district–level operating per pupil expenditures are included in the Statistical Profile reports, which include tables that allow citizens to compare changes in per pupil expenditures over time, though the figures are not adjusted for inflation. North Carolina is missing the four most recent years of district–level per pupil expenditures.

Average Salary Data
Metric
Category State District Score
Categories Covered Teachers, administrators, and non–teaching staff None
Score 1.5 / 1.5 0 / 1.5 1.5 / 3
Employee Benefits Included n / a
Score 1 / 1 0 / 1 1 / 2
Years of Data 5+ years n / a
Score 1.25 / 1.25 0 / 1.25 1.25 / 2.5
Most Recent Year 2011–12 n / a
Score 1.25 / 1.25 0 / 1.25 1.25 / 2.5
Total 5 / 10

Public Accessibility

Navigation: North Carolina’s Department of Public Instruction website is easy to navigate. The homepage contains a link to “Data and Statistics” which includes several links to the “Data & Reports” page (including “Selected Financial Data,” “Facts & Figures,” and “Statistical Profile”), which contains all the relevant financial data.

Ease of Public Analysis: North Carolina’s financial data are provided in PDF format and HTML with the option to export into 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: PDF and HTML, exportable to Excel 10 / 10
Total 15/15

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