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

Oklahoma

F-
Scoring
Per Pupil Expenditures 8.00 / 45
Total Expenditure Data 22.00 / 30
Average Salary Data 3.00 / 10
Public Accessibility 8.50 / 15
Total Score 41.50 / 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.

Updates

This report was updated to include data on district-level administrators’ salaries.

Per Pupil Expenditures

Oklahoma’s State Department of Education provides two years of Average Daily Attendance Reports. The reports contain operating per pupil expenditure data, but fail to provide total per pupil expenditures. Oklahoma is missing the two most recent years 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 Per Pupil Expenditures Operating Operating
Credit Half Credit Half Credit
Years of Data 2 years 2 years
Score 1 / 10 1 / 10 2 / 20
Most Recent Year 2009-10 2009-10
Score 3 / 10 3 / 10 6 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0 / 5
Total 8 / 45

Total Expenditure Data

Oklahoma provides only four years of State Expenditure Reports, which contain statewide total expenditure data, including capital expenditures through the 2011–12 school year. Statewide total salary expenditures, including benefits, are available at the summary level only. Eight years of district-level total expenditure data, including capital expenditures, are available in the District Reports. District-level total salary expenditures, including benefits, are available at both the summary and object levels. Oklahoma is missing the two most recent years of district-level expenditures and fails to provide any pension data.

The State Department of Education will provide additional data on request, but requires the person seeking the data to fill out an Open Records Request form.

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 Object / Summary with Benefits
Score 1 / 2 2 / 2 3 / 4
Pension Data None None
Score 0 / 2 0 / 2 0 / 4
Years of Data 4 years 8 years
Score 1 / 2.5 2 / 2.5 3 / 5
Most Recent Year 2011-12 2009-10
Score 2.5 / 2.5 1.5 / 2.5 4 / 5
Total 22 / 30

Average Salary Data

Oklahoma provides one year of actual salary and benefit data for every school principal, assistant principal, superintendent, and assistant superintendent in the state, but does not provide statewide averages for comparison.

Average Salary Data
Metric
Category State District Score
Categories Covered None Administrators
Score 0 / 1.5 0.5 / 1.5 0.5 / 3
Employee Benefits n / a Included
Score 0 / 1 1 / 1 1 / 2
Years of Data n /a 1 year
Score 0 / 1.25 0.25 / 1.25 0.25 / 2.5
Most Recent Year n / a 2012-13
Score 0 / 1.25 1.25 / 1.25 1.25 / 2.5
Total 3 / 10

Public Accessibility

Navigation: Oklahoma’s State Department of Education website is somewhat difficult for a layperson to navigate. The menu bar on the homepage contains a link to “Financial Accounting” under the “Resources” heading next to the “Dollars and Cents” option in the dropdown box. Per pupil expenditures are found there in the Average Daily Attendance Report. There are no intuitively-named reports containing per pupil expenditure data. State and District Expenditure Reports are found at the “Oklahoma Cost Accounting System (OCAS) Manual and Transparency” link on that page at the “OCAS and Transparency” link next to the “Dollars and Cents” option at the homepage. However, the “Oklahoma Cost Accounting System (OCAS) Manual—School District Financial Reports, Expenditures and Revenues” link leads to a series of outdated reports that occasionally have broken links.

Ease of Public Analysis: All of Oklahoma’s expenditure data are provided in both Excel spreadsheets and PDF format with the exception of per pupil expenditures, which are in PDF format only. Object descriptions are generally abbreviated and difficult to interpret (e.g., items in the Instruction category include “BT LIQ/PETR GAS-LPG” and “In Lieu Salary-Cert”) without offering detailed definitions.

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 / 10
Ease of Public Analysis

Format: (minus 0.5 points)
PPE: PDF
State expenditures: HTML/CSV(Excel)
District expenditures: HTML/CSV(Excel)/PDF (less complete in PDF only)
Deductions for:

  • Lack of instructions to read data, or unclear instructions (minus 2 points)
  • Excel files are not clearly titled (minus 2 points)

5.5/ 10
Total 8.5 / 15

Links