unesco institute for statistics uis education survey: questionnaire on statistics of educational...

UNESCOINSTITUTE for STATISTICS

UIS Education Survey:Questionnaire on Statistics of Educational

Finance and Expenditure – “B”

Juan Cruz Perusia26-28 February 2008, Hastings


Survey 2008

Reference period: Financial year ending in 2007

Meta data required: National currency Monetary unit used Reference period Actual expenditure or budget

allocation? How transfers were reported


Structure of the questionnaire

Table 1: Expenditure on education by sources of funds

Table 2: Direct institutional expenditure on education by nature

Table 3: Total government expenditure from all sectors

Breakdowns by levels of education: ISCED 0, 1, 2, 3, 2+3, 0+1+2+3, 4, 5B, 5A+6, 5+6, n.a., All levels!!!


Table 1: Expenditure on education by sources of funds

The expenditure is classified by sources of funds:

I. Public: Government (central, regional, local)

II. Private: Households; Other private entities (including firms and religious institutions and other non-profit organisations).

III. International (foreign) sources IV. Total combined


Public expenditure on education

Refers to spending on education of public authorities at all levels

Expenditure on education by other ministries or equivalent institutions is included

Includes subsidies provided to households and other private entities (e.g. financial aid to students)


Classification of levels of government

All government sources of funding should be classified in three levels: Central government (national) Regional government (region,

province) Local government (municipality,

district, etc.)


Special cases of government

If a country has only two levels of government:

The lower level is designated as local not regional

If a country has more than three levels:

The second level is designated as regional and all other as designated as local


Expenditure from public sources

Table 1 recognizes four main types of government expenditure:

Direct expenditure on educational institutions;

Intergovernmental transfers for education;

Transfers to students or households and to other private entities;

Expenditure on education-related institutions (“other than for educational institutions”)


Direct expenditure on educational institutions

Disaggregated according to the type of service provider for which the payments are made:

Public educational institutions Government-dependent private

educational institutions Independent private educational

institutions Education-related institutions (“other

than for educational institutions”)


Rows in table 1: combination of letter and numbers

C = central government expenditure R = regional government expenditure L = local government expenditure G = government expenditure (all levels of

government combined) H = household expenditure E = expenditure by other private entities P = private-sector expenditure (households

and other private entities combined) F = funds from international (foreign) sources N = combined public, private and international

expenditure


Flow of fundsCentral

government

Regional government

Educational institutions

Private entities

Local government

(Instructional & non instructional)


Flow of funds

+

Central government

Regional government

Educational institutions

Private entities

Local government

on educational goods and services outside

institutionsLiving costs

(Instructional & non instructional)

Other private entitiesStudents / households

F5

C5

R5L5

C7

C8

R8

C14

R14

L14

H5

H18


Table 2: Direct institutional expenditure on education by nature

In table 2, expenditure is classified by:

Expenditure categories (current and capital)

Types of service provider Public institutions Government dependent-private

institutions Government independent-

private institutions


Main function of table 2

Expenditure in this table is intended to represent the total cost of services provided by each type of institution

Without taking into account

the source of funds (public, private or international).


Expenditure by type of institutions

Table 2 is divided into three parts. Individual rows are identified by combination of letters and numbers where: X=public institutions Y=government-dependent private Z=independent private


Missing / unavailable data

Problem with providing data for private institutions

Appropriate missing codes should be inserted in this case


Expenditure by resources category

Two categories: Current expenditure

Goods and services consumed within the current year

Capital expenditure Assets that last more than one

year


Current expenditure

Current expenditure is broken down into:

Expenditure on compensation of personnel

Expenditure on other resources


Categories of educational personnel

Teaching staff: involved in guiding and directing the learning

Other pedagogical or administrative staff: headmasters, administrators, supervisors, school health personnel

Support personnel: clerical, maintenance, drivers


Coverage of compensation

Gross salaries, before deduction of taxes, retirement contribution or health plan

Expenditure on retirement, actual or imputed

Other non-salary compensation for fringe benefits like health, insurance and also free/reduced housing, etc…


Other current expenditure than on compensation of personnel

Table 2 recognizes three categories: School books and teaching material Student welfare services: meals,

health services, transportation, hall of residence

Other current: maintenance, rents, electricity, communication, fuel, travel expenses


Capital expenditure Capital expenditure is expenditure for

assets that last longer than one year.

It includes expenditure for construction, renovation and major repairs of buildings and the purchase of heavy equipment or vehicles.


Capital expenditure (cont’d)

The capital expenditure reported represents the value of educational capital assets acquired or created during the year in question regardless of whether the capital expenditure was financed from current revenue or by borrowing.


Example of capital expenditure

School building costing 100 millions is constructed in 2004, the full 100 million should be reported as capital expenditure for 2004, even if the building is financed by a loan, with repayment spread over 20 years


Exclusion in expenditure

Expenditure for debt servicing should NOT be included in either capital or current expenditure.

Neither interest payments nor repayments of loan principal should be included


Table 3: Government expenditure from all sectors

International sources are not available for total public expenditure.

The government expenditure reported should correspond to what is reported internationally under the System of National Accounts (SNA).


Total government expenditure from ALL sectors (including education!)

unesco institute for statistics uis education survey: questionnaire on statistics of educational...

Documents

statistics expenditure

levels n expenditure

education n

statistics public expenditure

unesco institute

statistics direct expenditure

educational institutions

total government expenditure