Educational expenditure by nature
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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).

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Bibliographic citation:
Organisation for Economic Development and Co-operation (2018): Education Statistics (Data download: 28th September 2018). UK Data Service. DOI: http://dx.doi.org/10.5257/oecd/educ/2018-09

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Yearly

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Education at a Glance 2015

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Annually

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School academic year

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Annual

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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.

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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.

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You will find more information on the OECD Education GPS.Chapter A & C:The output of educational institutions, access to education and participation

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Indicators are computed on various levels of education. These levels refer to the International standard Classification of Educaiton (ISCED) 2011.

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Want to know how your country compares with others in education opportunities and outcomes?Search the OECD country profiles and customise your comparisons with the countries of your choice.

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UK Data Service Guide to OECD Education Statistics

Educational expenditure by nature 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).

Contact person/organisation

http://ukdataservice.ac.uk/help/get-in-touch.aspxhttp://ukdataservice.ac.uk/help/get-in-touch.aspxData source(s) used

Education at a Glance 2015

http://www.oecd.org/edu/eag.htmhttp://www.oecd.org/edu/eag.htm
Direct source

Bibliographic citation:
Organisation for Economic Development and Co-operation (2018): Education Statistics (Data download: 28th September 2018). UK Data Service. DOI: http://dx.doi.org/10.5257/oecd/educ/2018-09

See articles on Google Scholar citing this datasethttps://scholar.google.co.uk/scholar?q=10.5257%2Foecd%2Feduc&btnG=&hl=en&as_sdt=0%2C5
Source Periodicity

Yearly

Periodicity

Annual

Link to Release calendar

Annually

Other data characteristics

School academic year

Geographic coverage

Cross-national; National
(OECD) and non-OECD countries

http://www.oecd.org/about/membersandpartners/list-oecd-member-countries.htmhttp://www.oecd.org/about/membersandpartners/list-oecd-member-countries.htm
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.

Other coverage

You will find more information on the OECD Education GPS.Chapter A & C:The output of educational institutions, access to education and participation

OECD Education GPShttp://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
Classification(s) used

Indicators are computed on various levels of education. These levels refer to the International standard Classification of Educaiton (ISCED) 2011.

Recommended uses and limitations

UK Data Service Guide to OECD Education Statistics

Guide to Education Statisticshttp://ukdataservice.ac.uk/use-data/guides/dataset/education-statistics.aspx
Quality comments

Want to know how your country compares with others in education opportunities and outcomes?Search the OECD country profiles and customise your comparisons with the countries of your choice.

http://gpseducation.oecd.org/CountryProfilehttp://gpseducation.oecd.org/CountryProfile
Other comments

Effective July 15th 2015, the UK Data Service made access to OECD online statistics databases free to all users. Please refer to the OECD's Terms and Conditions.

OECD's Terms and Conditionshttp://www.oecd.org/termsandconditions/