Transcript THIS IS THE MAIN TITLE FOR YOUR PRESENTATION
UIS Education Survey:
Questionnaire on Statistics of Educational Finance and Expenditure – “B” Juan Cruz Perusia 26-28 February 2008, Hastings
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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
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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!!!
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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 UNESCO
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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)
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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.)
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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
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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”)
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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”)
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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
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Flow of funds
Central government Regional government Local government Educational institutions
(Instructional & non instructional)
Private entities UNESCO
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Flow of funds
Central government Regional government Local government Educational institutions
(Instructional & non instructional)
Private entities UNESCO
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Flow of funds
C14 Central government C7 C5 Regional government R8 R5 L5 F5 R14 Educational institutions
(Instructional & non instructional)
H5 Private entities
Students / households + Other private entities
H18
on educational goods and services
outside institutions Living costs C8 Local government L14 UNESCO
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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
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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).
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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
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Missing / unavailable data
Problem with providing data for private institutions Appropriate missing codes should be inserted in this case
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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
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Current expenditure Current expenditure is broken down into: Expenditure on compensation of personnel Expenditure on other resources
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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
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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…
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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
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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.
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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.
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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
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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
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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).
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Total government expenditure from ALL sectors (including education!)
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