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

Texas

B
Scoring
Per Pupil Expenditures 40.00 / 45
Total Expenditure Data 22.00 / 30
Average Salary Data 7.50 / 10
Public Accessibility 15.00 / 15
Total Score 84.50 / 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

The Texas Education Agency provides more than ten years of PEIMS (Public Education Information Management) Financial Reports up to the 2011–12 school year (the most recent year is budgeted only). The reports contain total per pupil expenditure data. Texas 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 2011-12* 2011-12*
Score 10 / 10 10 / 10 20 / 20
Historical Comparison None None
Score 0 / 2.5 0 / 2.5 0 / 5
Total 40 / 45

Total Expenditure Data

Texas provides more than ten years of total expenditure data, including capital expenditures through the 2011–12 school year. The most recent year of expenditures is budgeted only. Texas fails to provide any total salary expenditures or 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 None None
Score 0 / 2 0 / 2 0 / 4
Pension Data 10+ years 10+ years
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 2011–12 2011–12
Score 2.5 / 2.5 2.5 / 2.5 5 / 5
Total 22 / 30

Average Salary Data

Texas provides four years of Superintendent Salary Reports and Staff FTE and Salary Reports, which contain average salary data for teachers, administrators, and non-teaching staff through the 2011–12 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 None None
Score 0 / 1 0 / 1 0 / 2
Years of Data 4 years 4 years
Score 1 / 1.25 1 / 1.25 2 / 2.5
Most Recent Year 2011-12 2011-12
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Total 7.5 / 10

Public Accessibility

Navigation: The Texas Education Agency website is easy to navigate. The left-side menu bar at the homepage contains a link to “Funding” which includes a link to the “School Finance Reports and Data” page. Expenditure data are located in the PEIMS Financial Reports. To obtain average salary data, the user must select the “Reports” option on the left-side menu bar at the homepage, then click the “Standard Reports” link under the “Educational Statistics” subheading. That page contains another link titled “Standard Reports” which leads to the staff salary reports at the bottom.

Ease of Public Analysis: Texas’ financial data are provided in HTML format and are downloadable in Excel spreadsheets of DBF files.

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: HTML, downloadable in Excel or DBF

10 / 10
Total 15 / 15

Links