Office of the Utah State Auditor

Office of the
State Auditor


Methodology – Spending

These interactive dashboards show where education funds are spent within Utah’s public K-12 education system. The dashboard integrates data that is collected and published by the Utah State Board of Education (USBE). Sources include local education agency (LEA) Annual Financial Reports (AFRs) and Average Daily Membership (ADM) reports. By using an interactive visualization platform, the dashboard is intended to make it easier for the public to understand and interpret education spending in Utah.

One important item to note is that capital expenses (such as building and bond costs) are often not reflected in common sources of education spending. The cost of buildings and other capital expenses are a sizeable portion of education spending. The dashboards include a toggle function that permits a user to see spending, including and excluding these capital expenses.

Data Integration Methodology