Educational expenditure
Statistical activity code: 40308
Educational expenditure of educational institutions by type of education and source of financing | |
International Standard Classification of Education (ISCED 2011) Type of owner | |
Formal education (pre-primary, general, vocational and higher education) | |
Ancillary services – services provided by an educational institution to support the well-being of students (e.g. meals, school transport, dormitories, health services and sports facilities) or provided for the general public (e.g. museums, radio broadcasting, cultural programmes). Educational expenditure – expenditure on formal education and ancillary services (e.g. catering, school transport, provision of accommodation, healthcare, provision of sports facilities). If an institution has any research and development activities (R&D), then these costs are included in educational expenditure. Educational expenditure consists of labour costs, other current expenditure and investments. If an institution provides other educational services besides formal education (e.g. hobby education or continuing vocational training for adults), the expenses for these services are deducted from total expenditure by type of expenditure. Investments – costs related to acquiring or increasing the value of non-current assets (both tangible and intangible). Investments are shown at acquisition cost without depreciation. Investments include e.g. construction or capital repairs of buildings; extending facilities; the acquisition of equipment and machinery; establishing study libraries; acquisition of licences and special software. Also included are investments for R&D activities and for the provision of ancillary services. Labour cost – labour costs include salaries and fringe benefits with all applicable taxes. Labour costs include costs for both teaching and nonteaching staff who provide formal education or ancillary services. Costs for staff engaged in R&D activities are also included here. Labour costs are indicated for natural persons employed based on the Employment Contracts Act as well as the Law of Obligations Act (for persons working based on the Law of Obligations Act only when the taxes paid on such salaries are calculated by the employer; if services are purchased from legal persons based on the Law of Obligations Act, such expenditures are indicated under other current expenditures). Other current educational expenditures / current expenditure other than for staff compensation – current expenditure of the reference period that are not labour costs or investments. Current expenditures are: lease and rent of buildings or premises; utility costs; acquisition costs of smaller equipment, instruments, materials and other current assets; costs related to business trips; costs of repair works, telecommunications and information technology; costs of contractual and outsourced services; financial aid from own funds given to students, etc. Current expenditures do not include interest costs and costs related to the acquisition of non-current assets or the depreciation of non-current assets. Private educational institution – an educational institution operating on the basis of the Private Schools Act and providing pre-primary, general, vocational or higher education. Research and development – basic research, applied research and experimental development carried out in educational institutions. Research and development in enterprises is not included in educational expenditure. Teaching staff cost – labour costs include salaries and fringe benefits with all applicable taxes. Teaching staff covers people engaged in pedagogical work (e.g. teacher, teacher’s aid, lecturer). If the working time of school staff is divided between different activities, these should be divided proportionally. Teaching staff does not include ancillary services providers, administrative tasks and support staff (e.g. librarian, psychologist, school nurse). The source of financing/funding – the origin of the money received to cover educational expenditure. The sources are divided as follows: 1) government sources: - state – sums received from the state budget funds, including from ministries, state institutions (e.g., Estonian Agricultural Registers and Information Board, Environmental Investment Centre) and state-owned foundations (e.g., Innove, Archimedes, Estonian Research Council, etc.); - local government – sums received from local governments and their subunits (e.g., support, benefits, funds for covering expenses, etc.); 2) private sources: - private person – tuition fees and other sums received from the student or his/her household for the acquisition of formal education, incl. sponsorship by private persons. E.g., sums to cover ancillary services – school meals, accommodation, school transport.; - legal person – tuition fees, support, sponsorship, etc. received from private legal persons in Estonia; - own funds – sums obtained from other activities (e.g., from in-service training), sums obtained based on research and development activities (R&D) agreements, contributions by owners of the educational institution, loans taken; 3) foreign sources /international sources – funds received from foreign legal persons and institutions, international organisations, including European Union programmes or funds. If the state is a co-funder, the sum must be divided by the proportion of co-funding, whereas the share of the state must be reflected under state funds and foreign funds under foreign sources. | |
Educational institution | |
Educational institutions FRAME List of licensed public and private schools and list of public universities compiled by the Ministry of Education and Research | |
Estonia as a whole | |
2005–… | |
Not applicable |
DIRECTLY APPLICABLE LEGAL ACTS Regulation (EC) No 452/2008 of the European Parliament and of the Council of 23 April 2008 concerning the production and development of statistics on education and lifelong learning Commission Regulation (EU) No 912/2013 of 23 September 2013 implementing Regulation (EC) No 452/2008 of the European Parliament and of the Council concerning the production and development of statistics on education and lifelong learning, as regards statistics on education and training systems OTHER LEGAL ACTS NO_ENGLISH_VALUE OTHER AGREEMENTS United Nations Educational, Scientific and Cultural Organization (UNESCO) Organisation for Economic Co-operation and Development (OECD) Statistical Office of the European Union (Eurostat) |
The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 32, § 34, § 35, § 38 of the Official Statistics Act. | |
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Notifications about the dissemination of statistics are published in the release calendar, which is available on the website. Every year on 1 October, the release times of the statistical database, news releases, main indicators by IMF SDDS and publications for the following year are announced in the release calendar (in the case of publications – the release month). | |
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Not published | |
Not published | |
Data are published in the statistical database at https://andmed.stat.ee/en/stat under the subject area “Social life / Education / General data of education” in the following tables: HTG14: Expenditure by type of expenditure, source of financing, type of education and type of ownership HTG15: Educational expenditure of private educational institutions by type of expenditure, type of education and source of financing and under the subject area “Social life / Education / Higher education” in the following table: HT71: Educational expenditure of public universities by source of financing. | |
The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 33, § 34, § 35, § 36, § 38 of the Official Statistics Act. Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes. | |
Every year on November 30th there is international data transmission to UOE (UOE - UNESCO-UIS/ OECD/ Eurostat). | |
UOE (UNESCO-UIS/ OECD/ Eurostat) data collection manual | |
Not available |
To assure the quality of processes and products, Statistics Estonia applies the EFQM Excellence Model, the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the requirements in § 7. “Principles and quality criteria of producing official statistics” of the Official Statistics Act. | |
Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions. |
Ministry of Education and Research | |
Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys. All results are available on the website of Statistics Estonia in the section User surveys. | |
Use of administrative data ensures complete coverage and up-to-date data. The missing data collected by Statistics Estonia are imputed. |
Using administrative data ensures data accuracy. The accuracy of the data collected by Statistics Estonia is good. | |
Not applicable | |
The respondents may make mistakes during data entry. The data cleaners may make mistakes during data cleaning. Special cases may not fully fit into format. The definitions may be differently interpreted by people. |
The data are comparable with those of other European Union countries, as the statistics are compiled according to the same methodology (UOE (UNESCO-UIS/ OECD/ Eurostat) data collection manual). | |
In table HTG14, the data are comparable across the entire time series. In table HTG15, the data are comparable across the entire time series. Since 2019, the data on tertiary schools include research and development expenditure. In table HT71, there is a break in the time series between 2016 and 2017. According to the methodology used to calculate educational expenditure for the years 2005–2016, research and development expenditure was not included in educational expenditure. Since 2017, the definition of educational expenditure is harmonised with the international methodology, according to which educational expenditure includes expenditure on formal education, ancillary services and research and development. Before year 2021 values for state sources are undervalued and foreign sources are overvalued, because support from the EU or international organisations granted through the state budget was occasionally considered support from the state, not from foreign sources. | |
When comparing statistics with data from other sources, the differences in methodology should be taken into account. | |
The outputs of the statistical activity are coherent. |
The data revision policy and notification of corrections are described in the section Principles of dissemination of official statistics of the website of Statistics Estonia. | |
The published data may be revised if the methodology is modified, errors are discovered, new or better data become available. |
SURVEY DATA Data on educational expenditure of private schools and public universities is collected with questionnaires. The samples are exhaustive. ADMINISTRATIVE DATA Data on educational expenditure of public schools is collected from the information system of governmental accounts of the State Shared Service Centre. Data on students are extracted from the Estonian Education Information System (EHIS) of the Ministry of Education and Research. DATA FROM OTHER STATISTICAL ACTIVITIES Data of the statistical activity 21701 “Research and development” are partly used as a source for international output. | |
Annual | |
Data on educational expenditure not available in the information system of governmental accounts of the State Shared Service Centre is collected through eSTAT (the web channel for electronic data submission). eSTAT is also used to monitor the completion of questionnaires. The questionnaires have been designed for independent completion in eSTAT and include instructions and controls. The questionnaires and information about data submission are available on the website of Statistics Estonia in the section Questionnaires. Data is collected with the annual official statistics questionnaires 1300 “Educational expenditures of private educational institutions” and 1301 “Educational expenditures of public universities”. | |
The data are compared with the data of previous periods. All columns are checked to make sure that they have been completed as required. | |
In the case of missing or unreliable data, the estimates are imputed according to the relevant guidelines. Variables and statistical units which were not collected but which are necessary for producing the output are calculated. New variables are calculated by applying arithmetic conversion to already existing variables. This may be done repeatedly, the derived variable may, in turn, be based on previously derived new variables. Microdata are aggregated to the level necessary for analysis. This includes aggregating the data according to the classification, and calculating various statistical measures, e.g. average, median, dispersion, etc. The values of certain indicators have been estimated taking into account the proportional distribution between levels of education based on the number of students. The collected data are converted into statistical output. This includes calculating additional indicators. | |
Not applicable |