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UNESCO INSTITUTE for STATISTICS UIS Education Survey: Questionnaire on Statistics of Educational...
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Transcript of UNESCO INSTITUTE for STATISTICS UIS Education Survey: Questionnaire on Statistics of Educational...
UNESCOINSTITUTE for STATISTICS
UIS Education Survey:Questionnaire on Statistics of Educational
Finance and Expenditure – “B”
Juan Cruz Perusia26-28 February 2008, Hastings
UNESCOINSTITUTE for STATISTICS
Survey 2008
Reference period: Financial year ending in 2007
Meta data required: National currency Monetary unit used Reference period Actual expenditure or budget
allocation? How transfers were reported
UNESCOINSTITUTE for STATISTICS
Structure of the questionnaire
Table 1: Expenditure on education by sources of funds
Table 2: Direct institutional expenditure on education by nature
Table 3: Total government expenditure from all sectors
Breakdowns by levels of education: ISCED 0, 1, 2, 3, 2+3, 0+1+2+3, 4, 5B, 5A+6, 5+6, n.a., All levels!!!
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Table 1: Expenditure on education by sources of funds
The expenditure is classified by sources of funds:
I. Public: Government (central, regional, local)
II. Private: Households; Other private entities (including firms and religious institutions and other non-profit organisations).
III. International (foreign) sources IV. Total combined
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Public expenditure on education
Refers to spending on education of public authorities at all levels
Expenditure on education by other ministries or equivalent institutions is included
Includes subsidies provided to households and other private entities (e.g. financial aid to students)
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Classification of levels of government
All government sources of funding should be classified in three levels: Central government (national) Regional government (region,
province) Local government (municipality,
district, etc.)
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Special cases of government
If a country has only two levels of government:
The lower level is designated as local not regional
If a country has more than three levels:
The second level is designated as regional and all other as designated as local
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Expenditure from public sources
Table 1 recognizes four main types of government expenditure:
Direct expenditure on educational institutions;
Intergovernmental transfers for education;
Transfers to students or households and to other private entities;
Expenditure on education-related institutions (“other than for educational institutions”)
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Direct expenditure on educational institutions
Disaggregated according to the type of service provider for which the payments are made:
Public educational institutions Government-dependent private
educational institutions Independent private educational
institutions Education-related institutions (“other
than for educational institutions”)
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Rows in table 1: combination of letter and numbers
C = central government expenditure R = regional government expenditure L = local government expenditure G = government expenditure (all levels of
government combined) H = household expenditure E = expenditure by other private entities P = private-sector expenditure (households
and other private entities combined) F = funds from international (foreign) sources N = combined public, private and international
expenditure
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Flow of fundsCentral
government
Regional government
Educational institutions
Private entities
Local government
(Instructional & non instructional)
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Flow of fundsCentral
government
Regional government
Educational institutions
Private entities
Local government
(Instructional & non instructional)
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Flow of funds
+
Central government
Regional government
Educational institutions
Private entities
Local government
on educational goods and services outside
institutionsLiving costs
(Instructional & non instructional)
Other private entitiesStudents / households
F5
C5
R5L5
C7
C8
R8
C14
R14
L14
H5
H18
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Table 2: Direct institutional expenditure on education by nature
In table 2, expenditure is classified by:
Expenditure categories (current and capital)
Types of service provider Public institutions Government dependent-private
institutions Government independent-
private institutions
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Main function of table 2
Expenditure in this table is intended to represent the total cost of services provided by each type of institution
Without taking into account
the source of funds (public, private or international).
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Expenditure by type of institutions
Table 2 is divided into three parts. Individual rows are identified by combination of letters and numbers where: X=public institutions Y=government-dependent private Z=independent private
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Missing / unavailable data
Problem with providing data for private institutions
Appropriate missing codes should be inserted in this case
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Expenditure by resources category
Two categories: Current expenditure
Goods and services consumed within the current year
Capital expenditure Assets that last more than one
year
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Current expenditure
Current expenditure is broken down into:
Expenditure on compensation of personnel
Expenditure on other resources
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Categories of educational personnel
Teaching staff: involved in guiding and directing the learning
Other pedagogical or administrative staff: headmasters, administrators, supervisors, school health personnel
Support personnel: clerical, maintenance, drivers
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Coverage of compensation
Gross salaries, before deduction of taxes, retirement contribution or health plan
Expenditure on retirement, actual or imputed
Other non-salary compensation for fringe benefits like health, insurance and also free/reduced housing, etc…
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Other current expenditure than on compensation of personnel
Table 2 recognizes three categories: School books and teaching material Student welfare services: meals,
health services, transportation, hall of residence
Other current: maintenance, rents, electricity, communication, fuel, travel expenses
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Capital expenditure Capital expenditure is expenditure for
assets that last longer than one year.
It includes expenditure for construction, renovation and major repairs of buildings and the purchase of heavy equipment or vehicles.
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Capital expenditure (cont’d)
The capital expenditure reported represents the value of educational capital assets acquired or created during the year in question regardless of whether the capital expenditure was financed from current revenue or by borrowing.
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Example of capital expenditure
School building costing 100 millions is constructed in 2004, the full 100 million should be reported as capital expenditure for 2004, even if the building is financed by a loan, with repayment spread over 20 years
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Exclusion in expenditure
Expenditure for debt servicing should NOT be included in either capital or current expenditure.
Neither interest payments nor repayments of loan principal should be included
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Table 3: Government expenditure from all sectors
International sources are not available for total public expenditure.
The government expenditure reported should correspond to what is reported internationally under the System of National Accounts (SNA).
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Total government expenditure from ALL sectors (including education!)