Consumption expenditure of educational institutions is comprised of the consumption expenditure of comprehensive education, upper secondary general education, vocational education, polytechnic education, and uni-versity 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 polytechnic education consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and polytechnic education has been partly estimated in time se-ries data. Investment expenditure is not included in consumption expendi-ture. 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 comp-rehensive schools has been counted as consumption expenditure of compre-hensive education. Expenditure of hospital, disabled and state approved schools is included in the figures. Capital costs on internal rents are not in-cluded in the expenditure. 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 comprehen-sive schools is included the expenditure of comprehensive school education.
Expenditure of upper secondary general school education includes the ex-penditure 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 edu-cation 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 cent-res, 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 institu-tions is included in the figures for vocational education. The data do not include the expenditure of apprenticeship training, further vocational edu-cation, 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 per-manent 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 universi-ties. Consumption expenditure refers to budget funded operating expendi-ture as entered in the financial statements of the state, inclusive of expen-diture arising from the construction and acquisition of buildings. Addi-tionally, the consumption expenditure of university education and re-search 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.
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