EAG_FIN_NATURE_TEST
< < >-< OECD.Stat
Open all groups and itemsClose all groups and itemsSend link via emailPrintOpen in stand alone windowClose this window
Click to expand Database Specific
Click to collapse Database Specific
Click to expand Abstract
Click to collapse Abstract

The nature of expenditure distinguishes between current and capital expenditure. The resource category refers to service provider (public institutions, government-dependent private institutions, and independent private institutions, i.e. both educational and other institutions). These expenditure figures are intended to represent the total cost of services provided by each type of institution, without regard to sources of funds (whether they are public or private).

Click to expand Source
Click to collapse Source
Click to expand Data Characteristics
Click to collapse Data Characteristics
Click to expand Contact person
Click to collapse Contact person
Click to expand Date last updated
Click to collapse Date last updated

09/09/2019

Click to expand Other data characteristics
Click to collapse Other data characteristics

More information on the definitions, methodology, sources of data and notes specific for each country are available in:

Click to expand Periodicity
Click to collapse Periodicity

Yearly/Financial year

Click to expand Unit of measure used
Click to collapse Unit of measure used

Millions of Local currency

Click to expand Population & Scope
Click to collapse Population & Scope
Click to expand Institutional coverage
Click to collapse Institutional coverage

The expression "expenditure of or for (...) institutions" is used to make clear that these expenditure include both expenditure by the institutions themselves (e.g. salaries paid by fiscally autonomous university) and expenditure by governments on, or on behalf of, the institutions (e.g. salaries paid by a national education ministry directly to the individual teachers employed in public or private schools). The classification between public and private institution is made according to whether a public agency or a private entity has the ultimate control over the institution. For private institutions, the distinction between government-dependent and independent refers only to the degree of a private institution's dependence on funding from government sources: a government-dependent private institution receives 50% or more of its core funding from government agencies or one whose teaching personnel are paid by government agency. An independent private institution is one that receives less than 50% of its core funding from government agencies and whose teaching personnel are not paid by a government agency.

Click to expand Item coverage
Click to collapse Item coverage

The distinction between current and capital expenditure is the standard one used in national income accounting. Current expenditure is expenditure on goods and services consumed within the current year, i.e. expenditure that needs to be made recurrently in order to sustain the production of educational services. Minor expenditure on items of equipment, below a certain cost threshold, is also reported as current spending. Current expenditure is broken down into expenditure on compensation personnel and expenditure on other resources. Capital expenditure is expenditure on assets that last longer than one year. It includes spending on construction, renovation and major repair of buildings and expenditure on new or replacement equipment. The total funds received by educational institutions from all sources may not be precisely equal to total expenditure in the reference period. This is because the institutions have either added to or reduced their fund balances during the period in question.

Click to expand Concepts & Classifications
Click to collapse Concepts & Classifications
Click to expand Other Aspects
Click to collapse Other Aspects
EAG_FIN_NATURE_TESTAbstract

The nature of expenditure distinguishes between current and capital expenditure. The resource category refers to service provider (public institutions, government-dependent private institutions, and independent private institutions, i.e. both educational and other institutions). These expenditure figures are intended to represent the total cost of services provided by each type of institution, without regard to sources of funds (whether they are public or private).

Data source(s) used

Education at a Glancehttp://www.oecd.org/education/education-at-a-glance/Unit of measure used

Millions of Local currency

Periodicity

Yearly/Financial year

Date last updated

09/09/2019

Contact person

DanielSanchezSerra@oecd.org - Andrea.Borlizzi@oecd.org or click:

Daniel Sanchez Serramailto:Daniel.SanchezSerra@oecd.orgAndrea Borlizzimailto:Andrea.Borlizzi@oecd.org
Other data characteristics

More information on the definitions, methodology, sources of data and notes specific for each country are available in:

Education at a Glance 2018 - Annex 3https://doi.org/10.1787/f8d7880d-en
Institutional coverage

The expression "expenditure of or for (...) institutions" is used to make clear that these expenditure include both expenditure by the institutions themselves (e.g. salaries paid by fiscally autonomous university) and expenditure by governments on, or on behalf of, the institutions (e.g. salaries paid by a national education ministry directly to the individual teachers employed in public or private schools). The classification between public and private institution is made according to whether a public agency or a private entity has the ultimate control over the institution. For private institutions, the distinction between government-dependent and independent refers only to the degree of a private institution's dependence on funding from government sources: a government-dependent private institution receives 50% or more of its core funding from government agencies or one whose teaching personnel are paid by government agency. An independent private institution is one that receives less than 50% of its core funding from government agencies and whose teaching personnel are not paid by a government agency.

Item coverage

The distinction between current and capital expenditure is the standard one used in national income accounting. Current expenditure is expenditure on goods and services consumed within the current year, i.e. expenditure that needs to be made recurrently in order to sustain the production of educational services. Minor expenditure on items of equipment, below a certain cost threshold, is also reported as current spending. Current expenditure is broken down into expenditure on compensation personnel and expenditure on other resources. Capital expenditure is expenditure on assets that last longer than one year. It includes spending on construction, renovation and major repair of buildings and expenditure on new or replacement equipment. The total funds received by educational institutions from all sources may not be precisely equal to total expenditure in the reference period. This is because the institutions have either added to or reduced their fund balances during the period in question.

Key statistical concept

Key statistical concepts, definitions and methodologies underlying the indicators are available in:

OECD Handbook for Internationally Comparative Education Statisticshttps://doi.org/10.1787/9789264304444-en
Classification(s) used

Detailed presentation and explanation of ISCED 2011 classification is available in:

OECD Handbook for Internationally Comparative Education Statisticshttps://doi.org/10.1787/9789264304444-en
Recommended uses and limitations

... are included in:

OECD Handbook for Internationally Comparative Education Statisticshttps://doi.org/10.1787/9789264304444-en
Other comments

Search how your country compares:

GPS Country profilehttp://gpseducation.oecd.org/CountryProfileGPS Explore datahttp://gpseducation.oecd.org/IndicatorExplorer?query=14&indicators=A072*A247*B033*A012*C005*A013*A014*A003*A004*A005*A071*A073*A080*A081*A082*A112*A151*A110*A111*A076*A079*A224*A230*A141*A147*C020*C006*C007*A244*C002*D011*D012*A030*A210*A213*A216*A219*A221*A222*A223*C015*A235*C003*A248*A249*B002*B003*B004*B005*B027*B028*B029*B057*B058*B030*B046*D019*D018*D014*D015*D013*D021*D022*D020*D024*D025*D026*D031*D032*D033