Concepts and definitions

Consumption expenditure of educational institutions

Consumption expenditure of educational institutions is comprised of the consumption expenditure of comprehensive education, upper secondary general education, vocational education, university of applied sciences education, and university education and research.

In respect of educational institutions within the state contribution system, consumption expenditure comprises gross operating expenditure and so-called minor projects as reported in their book-keeping in accordance with legislation on the state contribution system. In vocational education and university of applied sciences education prior 2015 consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and university of applied sciences education prior 2015 has been partly estimated in time series data. Investment expenditure is not included in consumption expenditure. Consumption expenditure per student has been obtained by dividing the expenditure for an accounting year for each sector of education by the annual mean of number of students during the autumn term. In 1995-2001, calculatory amounts of employer's pension contributions for the teaching personnel of municipalities have been added to the consumption expenditure of comprehensive schools and upper secondary general schools.

Expenditure of comprehensive schools, comprehensive school level special schools and teacher training schools, and other schools comparable to comprehensive schools has been counted as consumption expenditure of comprehensive education. Expenditure of hospital, disabled and state approved schools is included in the figures. Capital costs on internal rents are not included in the expenditure. Since 1999, the expenditure has also included comprehensive school level education provided by folk high schools. Before August 2000, expenditure of preprimary education provided by comprehensive schools is included the expenditure of comprehensive school education.

Expenditure of upper secondary general school education includes the expenditure of upper secondary general schools, teacher training schools and other educational institutions providing upper secondary general education. Since 1999, the expenditure has also included upper secondary general education provided by folk high schools. Subject pupils are included in the number of students in calculations of expenditure per pupil. Capital costs on internal rents are not included in the expenditure.

Expenditure of vocational education includes the expenditure of initial vocational education leading to a qualification of vocational education institutions, including music schools and colleges, sports education centres, folk high schools and adult education centres and government transfer financed curriculum-based further vocational education. In time series data, the expenditure of initial vocational education of folk high schools and adult education centres is included in the expenditure of vocational education since 1999. Government transfer financed curriculum-based further vocational education is included from 2001 onwards. Government transfer financed curriculum-based further vocational education is included in the published data since 2015 in the annual and time series data. Government transfer financed curriculum-based further vocational education is not included in the earlier data publications. The expenditure of special needs vocational education institutions is included in the figures for vocational education. The data do not include the expenditure of apprenticeship training, supplementary training purchased by regional councils and charged service activities.

The expenditure of university of applied sciences and vocational educational institutions on the Åland Islands and in the military field is not included in the expenditure of vocational education.

University of applied sciences education includes the expenditure of university of applied sciences. The expenditure of university of applied sciences education on the Åland Islands is not included in the figures. Due to changes caused by the amended Universities of Applied Sciences Act and data collection changes, the data from 2015 onwards are not fully comparable with those on earlier years. The data prior 2015 are based on the data reported in accordance with legislation on the state contribution system. As of 2015, the data are based on the data collected by the Ministry of Education and Culture. The expenditure of Police University College is included in the university of applied sciences expenditure from 2015 onwards. Prior 2015 the expenditure of Police University College is partly included in the expenditure of vocational education. New students registered as absent are not included in the numbers of students used for calculating expenditure per students for university of applied sciences education.

University education and research comprises the expenditure of universities. Consumption expenditure refers to budget funded operating expenditure as entered in the financial statements of the state, inclusive of expenditure arising from the construction and acquisition of buildings. Additionally, the consumption expenditure of university education and research includes external research funding of universities. The expenditure of universities includes the rents of Senate Properties from 1995 onwards (for only part of the financial year 1995).

Due to changes caused by the amended Universities Act, the data on 2010 are not fully comparable with those on earlier years. The figures for 2010 exclude transferable appropriations for universities' operating expenditure and for universities' joint expenditure. As of 2010, the data include expenditure under budget sub-item 29.40.50 for the running of government-funded universities. The figures exclude the expenditure of teacher training schools and the National Library, as well as VAT compensations to universities.

Consumption expenditure of the educational school system

The consumption expenditure of the educational school system comprises consumption expenditure of educational institutions (see separate definition), as well as consumption expenditure of pre-primary education, apprenticeship training, other education and student financial aid.

In respect of educational institutions within the state contribution system, consumption expenditure comprises gross operating expenditure and so-called minor projects as reported in their book-keeping in accordance with legislation on the state contribution system. In vocational education and university of applied sciences education prior 2015 consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and university of applied sciences education prior 2015 has been partly estimated in time series data. Investment expenditure is not included in consumption expenditure. Consumption expenditure per student has been obtained by dividing the expenditure for an accounting year for each sector of education by the annual mean of number of students during the autumn term.

From August 2000 onwards, expenditure of pre-primary education includes free pre-primary education provided in day care centres and comprehensive schools for 6-year-old children. Expenditure of hospital schools and disabled education are included in the figures. From August 2004 onwards, costs of school transport are included in the expenditure of pre-primary education.

The expenditure of apprenticeship training includes expenditure of vocational basic and further education organised as apprenticeship training, inclusive of expenditure of the apprenticeship training subsidised by the European Social Fund (ESF).

The consumption expenditure of other education comprises the expenditure of adult education centres, folk high schools, music schools and colleges and sports education centres on education other than that leading to a qualification. From 1999, the expenditure of folk high schools and adult education centres on education leading to a qualification has been included in the figures for comprehensive school education, upper secondary general school education, vocational education and university of applied sciences education. The expenditure of vocational adult education centres and study circle centres is not included in the figures for the group of other education.

Administrative expenditure was included in consumption expenditure of the educational school system until the publication of the 2014 data but since the publication of the 2015 data administrative expenditure is not included in the annual or time series data. Administrative expenditure comprised the operating expenditure of the administration of the Ministry of Education, the Board of Education and the educational and cultural services of municipalities and joint municipal boards. Educational institutions' own administrative expenditure is included in their operating expenditure.

Student financial aid is comprised of study grant, housing supplement, study grant for mature students, interest subsidy and interest allowance for student loans, meal subsidies and school transportation subsidy.

Educational system

The Finnish educational system is comprised of the following:

Pre-primary education is provided in Finland to 6-year-old children, usually at children's day care homes. Some 6-year-old children receive pre-primary education in comprehensive schools. Attendance of pre-primary education has been compulsory since 2015.

Comprehensive school education is general knowledge education provided for entire age cohorts. All children permanently resident in Finland must attend compulsory education. Compulsory education starts in the year of the child's seventh birthday.

Compulsory education finishes when the syllabus of comprehensives school education has been completed (9-year comprehensive school), or 10 years from the start of compulsory education. In exceptional cases compulsory education may start already at the age of six and last 11 years due to a disability or illness. A student who has received a leaving certificate from comprehensive school in the same year or in the year before it may continue to attend optional additional education (10th grade).

Post-comprehensive school education, or upper secondary general education and vocational education represent secondary level of education. Upper secondary general school education is education leading to a matriculation examination. Its scope is three years and it gives general eligibility to further education. Vocational education can be either educational institution-based or apprenticeship training. In apprenticeship training, most of the studying is comprised of learning through practical work tasks at a workplace. The qualifications are initial vocational qualifications attained in three years, which also give general eligibility to further polytechnic or university studies.

Further and specialist vocational qualifications represent further vocational education. They, as well as initial vocational qualifications can be attained in a skills examination that can be taken irrespective of the way of acquisition of professional skills, and in which skills can be proven on the basis of preparatory education for a skills examination or work experience.

Attainment of university of applied sciences degrees takes 3.5 to 4.5 years and higher university of applied sciences degrees requiring work practice 1-1.5 years. Attainment of lower university degrees takes three years while higher university degrees take two years longer. Attainers of higher level university degrees may continue their studies to licentiate and doctorate level degrees.

Referencing instructions:

Official Statistics of Finland (OSF): Educational finances [e-publication].
ISSN=1799-0963. Helsinki: Statistics Finland [referred: 22.4.2019].
Access method: http://www.stat.fi/til/kotal/kas_en.html