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

Ohio

F-
Scoring
Per Pupil Expenditures 16.75 / 45
Total Expenditure Data 8.50 / 30
Average Salary Data 6.50 / 10
Public Accessibility 12.50 / 15
Total Score 44.25 / 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

Ohio’s Department of Education provides six years of Cupp Reports, which contain statewide operating per pupil expenditure data, but fail to provide statewide total per pupil expenditures. More than ten years of district–level operating per pupil expenditure data are available in the Expenditure and Revenue Data reports, but Ohio fails to provide district-level total per pupil expenditures. Ohio is missing the most recent year of per pupil expenditures. Ohio provides a table that allows citizens to easily compare changes in district–level spending over time, though the figures are not adjusted for inflation and are missing statewide data.

Per Pupil Expenditures
Metric
Category State District Score
Type of Per Pupil Expenditures Operating Operating
Credit Half Credit Half Credit
Years of Data 6 years 10+ years
Score 3 / 10 5 / 10 8 / 20
Most Recent Year 2010–11 2010–11
Score 4 / 10 4 / 10 8 / 20
Historical Comparison None Included*
Score 0 / 2.5 0.75 / 2.5 0.75 / 5
Total 16.75 / 45

Total Expenditure Data

Ohio’s Expenditure and Revenue Data reports contain more than ten years of district-level total expenditure data. Ohio is missing the most recent year of expenditures and fails to provide any data on capital expenditures, total salary expenditures, pensions, or any statewide totals.

Total Expenditure Data
Metric
Category State District Score
Total Expenditures None Object / Summary
Score 0 / 4 4 / 4 4 / 8
Capital Expenditures None None
Score 0 / 2 0 / 2 0 / 4
Total Salary Data None None
Score 0 / 2 0 / 2 0 / 4
Pension Data None None
Score 0 / 2 0 / 2 0 / 4
Years of Data n / a 10+ years*
Score 0 / 2.5 2.5 / 2.5 2.5 / 5
Most Recent Year n / a 2010-11
Score 0 / 2.5 2 / 2.5 2 / 5
Total 8.5 / 30

Average Salary Data

Ohio provides more than five years of Cupp Reports, which contain average salary data for teachers and administrators only. Ohio 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 and administrators Teachers and administrators
Score 1 / 1.5 1 / 1.5 2 / 3
Employee Benefits n / a n / a
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 6.5 / 10

Public Accessibility

Navigation: Ohio’s Department of Education website is easy to navigate. The menu at the homepage contains a link to “Finance Related Data” under the “Finance” dropdown box, which includes the District Profile Reports (Cupp Reports) and the link for the Expenditure and Revenue Data reports.

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

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 / 10
Ease of Public Analysis

Format: Excel Spreadsheets only (minus 2.5 points)

7.5/ 10
Total 12.5 / 15

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