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, educational administration and student financial aid.

In respect of educational institutions within the state contribution system, consumption expenditure comprises gross operating expenditure as reported in their book-keeping in accordance with legislation on the state contribution system, and such investment expenditure on the establishment of projects that does not exceed the minimum amount laid down by the government for the establishment of projects. Investment expenditure is not included in consumption expenditure. Minor projects are 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 student during the autumn term.

From August 2000 onwards, expenditure of pre-primary education includes free pre-primary education provided in day care homes and comprehensive schools for 6-year-old children. Costs of school transport are not included in the expenditure of pre-primary education. Expenditure of hospital schools and disabled education are included in the figures.

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 polytechnic 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 comprises 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.