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

West Virginia

F
Scoring
Per Pupil Expenditures 11.00 / 45
Total Expenditure Data 20.50 / 30
Average Salary Data 8.50 / 10
Public Accessibility 10.50 / 15
Total Score 50.50 / 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

West Virginia’s Department of Education provides only three years of Source Books reports. (A fourth year, the 2008 Source Book, is posted on the website, but all the even-numbered pages are missing, rendering it practically useless.) The reports contain operating per pupil expenditure data, but fail to provide total per pupil expenditures. West Virginia 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 3 years 3 years
Score 1.5 / 10 1.5 / 10 3 / 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 11 / 45

Total Expenditure Data

West Virginia provides only three years of complete Source Books, which contain total expenditure data, including capital expenditures. Total salary expenditures, including benefits, are available at the summary and object levels. West Virginia is missing the two most recent years 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 with Benefits Object / Summary with Benefits
Score 2 / 2 2/ 2 4 / 4
Pension Data None None
Score 0 / 2 0 / 2 0 / 4
Years of Data 3 years 3 years
Score 0.75 / 2.5 0.75 / 2.5 1.5 / 5
Most Recent Year 2009-10 2009-10
Score 1.5 / 2.5 1.5 / 2.5 3 / 5
Total 20.5 / 30

Average Salary Data

West Virginia provides three years of average salary data for teachers, administrators, and non-teaching staff. West Virginia 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 3 years 3 years
Score 0.75 / 1.25 0.75 / 1.25 1.5 / 2.5
Most Recent Year 2010-11 2010-11
Score 1 / 1.25 1 / 1.25 2 / 2.5
Total 8.5 / 10

Public Accessibility

Navigation: West Virginia’s Department of Education website is fairly easy to navigate. The menu bar on the left side of the homepage contains a “Data” dropdown box that includes a link to the “School Finance” page. The Source Book reports are located under the “Resources” dropdown box on the menu bar and for some years under the “Data” dropdown box.

Ease of Public Analysis: West Virginia’s financial data are provided in PDF format only, which limits the ability of users to analyze the data. Additionally, the 2008 Source Book is scanned, rather than converted directly from MS Word, making it impossible to use the “Find” feature to easily locate data. Moreover, every even-numbered page is missing. The 2009 and 2010 Source Books give some incorrect pages in the table of contents, making it somewhat more difficult to find the desired 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: PDF only (minus 2.5 points)
Deductions for:

  • 2008 Sourcebook missing every even page (minus 1 point)
  • Unable to use PDF “Find” feature for 2008 Sourcebook (minus 0.5 points)
Some incorrect pages given in Table of Contents in 2009 and 2010 Sourcebooks (minus 0.5 points)
5.5 / 10
Total 10.5 / 15

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