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

Washington

B
Scoring
Per Pupil Expenditures 38.50 / 45
Total Expenditure Data 22.00 / 30
Average Salary Data 9.50 / 10
Public Accessibility 15.00 / 15
Total Score 85.00 / 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

Washington’s Office of the Superintendent of Public Instruction provides more than ten years of Financial Reporting Summaries. The reports contain total per pupil expenditure data. Washington is missing the most recent year of per pupil expenditures. Washington provides a table that allows citizens to compare changes in per pupil expenditures over time (ten years at the state level and four years at the district level), though the figures are not adjusted for inflation.

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 Included* Included*
Score 1.5 / 2.5 1 / 2.5 2.5 / 5
Total 38.5 / 45

Total Expenditure Data

Washington provides more than ten years of total expenditure data. Actual capital expenditures are included at the state level, but district-level capital expenditures are given as a percentage of total expenditures only. Total salary expenditures, including benefits, are available at the summary level only. Washington 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 Percentage Only
Score 2 / 2 1 / 2 3 / 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 22 / 30

Average Salary Data

Washington provides more than five years of average salary data for teachers, administrators, and non-teaching staff. Washington is missing average salary data for the most recent school year. Data on average employee benefits are 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 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 2010-11 2010-11
Score 1 / 1.25 1 / 1.25 2 / 2.5
Total 9.5 / 10

Public Accessibility

Navigation: Washington’s Office of the Superintendent of Public Instruction website is easy to navigate. The homepage contains a link to “Apportionment & Financial Services” page. On the left-side menu bar, the “Financial History Reports” option has a dropdown box containing a link to several years of the Financial History Summary reports.

Ease of Public Analysis: Washington’s financial data are provided in both Excel spreadsheets and PDF format.

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.

7.5 points: Fairly easy for a layperson to locate the desired data. Minor design flaws that slightly inhibit navigability.
5 / 5
Ease of Public Analysis

Format:Excel spreadsheet and PDF

10 / 10
Total 15 / 15

Links