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. The expenditure of specialised vocational education institutions is included in the figures for vocational education. 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 data publications since 2015 in the annual and time series data. The expenditure of apprenticeship training is included in the expenditure of vocational 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). Apprenticeship training is included in vocational education in the data publications since 2018 in the annual and time series data. The data do not include the expenditure of 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 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 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 consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and university of applied sciences education 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 for 2015 are not fully comparable with those on earlier years. As of 2015, the data include expenditure under budget sub-item 29.40.55. for the running of universities of applied sciences. 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 educational institutions is comprised of the consumption expenditure of comprehensive education, upper secondary general education, vocational education, polytechnic education, and university education and research.

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. 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. Since 1999, the expenditure has also included comprehensive school level education provided by folk high schools. Before August 2000, expenditure of pre-primary 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.

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. 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. 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 experimental polytechnics and vocational educational institutions on the Åland Islands and in the military field is not included in the expenditure of vocational education.

Polytechnic education includes the expenditure of experimental and permanent polytechnics. The expenditure of polytechnic education on the Åland Islands is not included in the figures. New students registered as absent are not included in the numbers of students used for calculating expenditure per students for polytechnic 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 (only part of the accounting year in 1995). External funding of research is included in the expenditure of university education and research when expenditure per student is calculated.