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

South Carolina

F
Scoring
Per Pupil Expenditures 18.00 / 45
Total Expenditure Data 24.00 / 30
Average Salary Data 0.00 / 10
Public Accessibility 10.50 / 15
Total Score 52.50 / 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

South Carolina’s Department of Education provides ten years of In$ite State Totals reports. The reports contain operating per pupil expenditure data, but fail to provide total per pupil expenditures. South Carolina 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 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 2010-11
Score 4 / 10 4 / 10 8 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0 / 5
Total 18 / 45

Total Expenditure Data

South Carolina provides ten years of total expenditure data, including capital expenditures. Total salary expenditures are available at the summary and object levels. There are no data on employee benefits. South Carolina 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 Object / Summary, No Benefits Object / Summary, No Benefits
Score 1.5 / 2 1.5 / 2 3 / 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 24 / 30

Average Salary Data

South Carolina 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: South Carolina’s Department of Education website is somewhat difficult to navigate. The homepage menu bar contains a dropdown box for “Agency” with an “Executive Offices” option that includes a link to the “Chief Financial Office” page. The link to the “Finance” page is at the bottom of the right-side menu bar. The user must then click the “Fiscal Systems” link then the “In$ite” link to find the In$ite State Totals reports.

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

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 / 5
Ease of Public Analysis

Format: Excel Spreadsheets only (minus 2.5 points)

7.5/ 10
Total 10.5 / 15

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