Educational expenditure by nature of spending in public educational institutions: To assess how funds for education are allocated to different types of expenditure or nature of spending.

Educational expenditure by nature of spending in public educational institutions: Government expenditure on education by type of expenditure, by nature of spending, and by level of education.

Educational expenditure by nature of spending in public educational institutions: By level of education.

Educational expenditure by nature of spending in public educational institutions: Educational expenditure in public institutions from all sources of funding disaggregated by type of expenditure (current, capital), or by nature of spending (all staff compensation, teaching staff/non teaching staff compensation, current expenditure other than staff compensation, expenditure on school books and teaching material).

Expenditure on education: Expenditure on education refers to expenditure on core educational goods and services, such as teaching staff, school buildings, or school books and teaching materials, and peripheral educational goods and services such as ancillary services, general administration and other activities.

Expenditure on education can come from public source (i.e. all government ministries and agencies financing or supporting education programmes in the country), international source, and private source (e.g. households).

Educational expenditure by nature of spending in public educational institutions: Educational expenditure in public institutions from all sources of funding split by type of expenditure or by nature of spending.

Expenditure by type or by nature of spending could also be expressed as percentage of the total educational expenditure in public institutions. The percentage shares of the total educational expenditure in public institutions by type of expenditure – current and capital - should add up to 100%.

Educational expenditure by nature of spending in public educational institutions: The indicator should be produced based on consistent and actual data on total government expenditures on education disaggregated by type of expenditure and by nature of spending. Government expenditure on education should include those incurred by all concerned ministries and levels of administration. The fact that the fiscal year and educational year budget periods may be different should also be taken into consideration.

The UIS maintains a global database used to produce this indicator and defines the protocols and standards for data reporting by countries.

Interpretations

Educational expenditure by nature of spending in public educational institutions: The indicator value reflects the emphasis of government policy priority by type of expenditure and by nature of spending, across levels of education.

The pattern of the indicator over time should reflect any substantial variations in education budgets or in the amount of funds allocated to teacher salaries (which is a predictor of teacher motivation) or to investments on specific natures of spending, for example, textbooks and other teaching materials.

Limitations

Educational expenditure by nature of spending in public educational institutions: The indicator relies on complete and accurate data on government expenditure by type of expenditure and nature of spending. In some instances, data on total government expenditure on education refer only to the Ministry of Education, excluding other ministries which may also spend part of their budget on educational services.