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

Utah

D
Scoring
Per Pupil Expenditures 20.00 / 45
Total Expenditure Data 23.50 / 30
Average Salary Data 9.00 / 10
Public Accessibility 12.50 / 15
Total Score 65.00 / 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

Utah’s State Office of Education provides nine years of Superintendent’s Annual Reports up to the 2011–12 school year. The reports each contain four years of operating per pupil expenditure data, but fail to provide total per pupil expenditures. Utah provides a table that allows citizens to compare changes in per pupil expenditures over time, though the figures are limited to five years and are not adjusted for inflation.

Per Pupil Expenditures
Metric
Category State District Score
Type of Per Pupil Expenditures Operating Operating
Credit Half Credit Half Credit
Years of Data 9 years 9 years
Score 4.5 / 10 4.5 / 10 9 / 20
Most Recent Year 2011–12 2011–12
Score 5 / 10 5 / 10 10 / 20
Historical Comparison Included* Included*
Score 0.5 / 2.5 0.5 / 2.5 1 / 5
Total 20 / 45

Total Expenditure Data

Utah provides nine years of total expenditure data, including capital expenditures through the 2011–12 school year. Total salary expenditures, including benefits, are available at the summary level only. Utah is 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 9 years 9 years
Score 2.25 / 2.5 2.25 / 2.5 4.5 / 5
Most Recent Year 2011-12 2011-12
Score 2.5 / 2.5 2.5 / 2.5 5 / 5
Total 23.5 / 30

Average Salary Data

Utah provides more than five years of average salary data for teachers and administrators only through the 2011–12 school year. Data on average employee benefits are provided.

Elsewhere on the site, Utah provides the same average salary data in the Educators’ Salary and Benefits reports up to 2010–11 only.

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 Included Included
Score 1 / 1 1 / 1 2 / 2
Years of Data 5+ years 5+ years
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Most Recent Year 2011-12 2011-12
Score 1.25 / 1.25 1.25 / 1.25 2.5 / 2.5
Total 9 / 10

Public Accessibility

Navigation: Utah’s State Office of Education website is easy to navigate. The homepage menu contains a link to “Data & Statistics” with a dropdown box that includes a link to the Superintendent’s Annual Reports.

Ease of Public Analysis: Expenditure data in earlier versions of the Superintendent’s Annual Report are in Excel only while later versions are in PDF only, which limits the ability of users to analyze 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: All reports either in Excel or PDF, not both (minus 2.5 points)

7.5 / 10
Total 12.5 / 15

Links