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

Pennsylvania

C+
Scoring
Per Pupil Expenditures 36.00 / 45
Total Expenditure Data 23.00 / 30
Average Salary Data 7.50 / 10
Public Accessibility 12.50 / 15
Total Score 79.00 / 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

Pennsylvania’s Department of Education provides more than ten years of Annual Financial Reports. The reports contain total per pupil expenditure data. Pennsylvania is missing the most recent year 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 Total Total
Credit Full Credit Full Credit
Years of Data 10+ years 10+ years
Score 10 / 10 10 / 10 20 / 20
Most Recent Year 2010-11 2010-11
Score 8 / 10 8 / 10 16 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0 / 5
Total 36 / 45

Total Expenditure Data

Pennsylvania provides more than ten years of total expenditure data, including capital expenditures. Total salary expenditures, including benefits, are available at the summary level only. Pennsylvania is missing the most recent year of expenditures and fails to provide pension data.

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 2010-11 2010-11
Score 2 / 2.5 2 / 2.5 4 / 5
Total 23 / 30

Average Salary Data

Pennsylvania provides more than five years of Professional Personnel Summary reports, which contain average salary data for teachers, administrators, and non-teaching staff. Pennsylvania 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, administrators, and non-teaching staff Teachers, administrators, and non-teaching staff
Score 1.5 / 1.5 1.5 / 1.5 3 / 3
Employee Benefits No No
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 7.5 / 10

Public Accessibility

Navigation: Pennsylvania’s Department of Education website is easy to navigate. The homepage contains a link to “Data and Statistics” which includes a link to the “Finances” page. The Summaries of Annual Financial Report Data are located on the left-side menu bar. Average salary data are located in the Professional and Support Personnel reports on the “Data and Statistics” page.

Ease of Public Analysis: Pennsylvania’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 / 5
Ease of Public Analysis

Format: Excel spreadsheets only (minus 2.5 points)

7.5/ 10
Total 12.5 / 15

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