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 municipalities and joint municipal authorities for pre-primary education does not include value added tax of the repayment system except for minor projects.

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.