How This Analysis Works
A plain-English explanation of where the data comes from and how we analyze it.
1. Where the Data Comes From
Every year, all Oklahoma public school districts submit detailed spending reports to the Oklahoma State Department of Education. This reporting system is called OCAS (Oklahoma Cost Accounting System).
The data is publicly available—anyone can access it through the state's transparency portal. We use this official data for our analysis.
Data shown: Fiscal Year 2025 (the most recent complete year)
Districts included: All 540 Oklahoma public school districts
2. How We Categorize Spending
School districts report their spending using standardized "function codes" that describe what the money was used for. We group these codes into two main categories:
Classroom Spending
Function code 1000 series (Instruction)
Money spent directly on teaching students: teacher salaries, instructional materials, classroom supplies, and educational technology used for instruction.
Administrative Spending
Function codes 2300-2599
Money spent on management and overhead: superintendent's office, central office staff, school administration, business services, and human resources.
3. What We Measure
Our main metric is the admin-to-classroom ratio—how much a district spends on administration for every dollar spent on classroom instruction.
Example: If a district has a 30% admin-to-classroom ratio, they spend 30 cents on administration for every dollar spent in the classroom.
We also compare districts to their peers—other districts of similar size. This helps account for the fact that smaller districts often have higher administrative costs per student simply because they can't spread fixed costs across as many students.
Peer Groups by Enrollment
| Group | Student Enrollment |
|---|---|
| Tiny | Fewer than 200 students |
| Small | 200 to 499 students |
| Medium | 500 to 1,999 students |
| Large | 2,000 to 9,999 students |
| Metro | 10,000 or more students |
4. How Districts Get Flagged
We categorize districts based on their admin-to-classroom spending ratio:
| Status | Admin-to-Classroom Ratio | What It Means |
|---|---|---|
| Efficient | Less than 20% | Below average administrative costs |
| Typical | 20% to 30% | Normal range for most districts |
| Elevated | 30% to 50% | Higher than typical; may warrant review |
| Critical | Over 50% | Spending at least $1 on admin for every $2 in classroom |
5. Important Limitations
This is a screening tool, not an audit
We identify patterns that may warrant further review. We do not investigate districts or make conclusions about wrongdoing.
Data is submitted by districts
Districts report their own spending to the state. This data has not been independently verified. Some variations may reflect reporting differences rather than actual spending differences.
High ratios may have legitimate explanations
Districts may have valid reasons for their spending patterns: rural transportation needs, special education requirements, facility investments, or simply how they categorize certain costs.
Virtual and charter schools are different
Online schools and charters often have different cost structures. High administrative ratios may simply reflect their delivery model, not inefficiency.
Interlocal Cooperatives aren't comparable
ILCs are regional service organizations, not schools. They provide support services and typically don't have classroom teachers on staff. We show them separately for transparency.
Questions?
If you have questions about this analysis or want to learn more, contact us at info@918.software.