Concepts and definitions
- Consumption expenditure of educational institutions
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.- Consumption expenditure of the educational school system
The consumption expenditure of the educational school system comprises consumption expenditure of educational institutions (see separate definition), as well as consumption expenditure of pre-primary education, apprenticeship training, other education, educational administration and student financial aid.
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 series data. Investment expenditure is not included in consumption expenditure. 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.
From August 2000 onwards, expenditure of pre-primary education includes free pre-primary education provided in day care centres and comprehensive schools for 6-year-old children. Expenditure of hospital schools and disabled education are included in the figures. From August 2004 onwards, costs of school transport are included in the expenditure of pre-primary education.
The expenditure of apprenticeship training includes expenditure of vocational basic and further education organised as apprenticeship training, inclusive of expenditure of the apprenticeship training subsidised by the European Social Fund (ESF).
The consumption expenditure of other education comprises the expenditure of adult education centres, folk high schools, music schools and colleges and sports education centres on education other than that leading to a qualification. From 1999, the expenditure of folk high schools and adult education centres on education leading to a qualification has been included in the figures for comprehensive school education, upper secondary general school education, vocational education and polytechnic education. The expenditure of vocational adult education centres and study circle centres is not included in the figures for the group of other education.
Administrative expenditure comprises the operating expenditure of the administration of the Ministry of Education, the Board of Education and the educational and cultural services of municipalities and joint municipal boards. Educational institutions' own administrative expenditure is included in their operating expenditure.
Student financial aid is comprised of study grant, housing supplement, study grant for mature students, interest subsidy and interest allowance for student loans, meal subsidies and school transportation subsidy.
- Educational institution
An educational institution refers to an administrative unit with a principal or other head, which has teachers and other personnel in its service (role of employers), and which is liable to keep books and compile other documentation, in which students are registered, whose activities are regulated by a legal act or decree, which follows a national curriculum, and which is financed and controlled by a public authority. An educational institution does not refer to a school building or facility. A new educational institution is established, an educational institution is abolished or merged with another educational institution at the decision of the organiser of education (maintainer of the educational institution) or a public authority.
Statistics Finland has assigned an individualised educational institution ID to each educational institution. Educational institutions are classified according to a classification of types of educational institutions.
- Educational system
The Finnish educational system is comprised of the following:
Pre-primary education is provided in Finland to children between the ages of three and six, usually at children's day care homes. Some 6-year-old children receive pre-primary education in comprehensive schools. Attendance of pre-primary education is voluntary.
Comprehensive school education is general knowledge education provided for entire age cohorts. All children permanently resident in Finland must attend compulsory education. Compulsory education starts in the year of the child's seventh birthday.
Compulsory education finishes when the syllabus of comprehensives school education has been completed (9-year comprehensive school), or 10 years from the start of compulsory education. In exceptional cases compulsory education may start already at the age of six and last 11 years due to a disability or illness. A student who has received a leaving certificate from comprehensive school in the same year or in the year before it may continue to attend optional additional education (10th grade).Post-comprehensive school education, or upper secondary general education and vocational education represent secondary level of education. Upper secondary general school education is education leading to a matriculation examination. Its scope is three years and it gives general eligibility to further education. Vocational education can be either educational institution-based or apprenticeship training. In apprenticeship training, most of the studying is comprised of learning through practical work tasks at a workplace. The qualifications are initial vocational qualifications attained in three years, which also give general eligibility to further polytechnic or university studies.
Further and specialist vocational qualifications represent further vocational education. They, as well as initial vocational qualifications can be attained in a skills examination that can be taken irrespective of the way of acquisition of professional skills, and in which skills can be proven on the basis of preparatory education for a skills examination or work experience.
Attainment of polytechnic degrees takes 3.5 to 4.5 years and higher polytechnic degrees requiring work practice 1-1.5 years. Attainment of lower university degrees takes three years while higher university degrees take two years longer. Attainers of higher level university degrees may continue their studies to licentiate and doctorate level degrees.
- Personnel expenditure of educational institutions
Personnel expenditure of educational institutions comprises the personnel expenditure of pre-primary education, comprehensive education, upper secondary general education, vocational education, polytechnic education, university education, university research and other education (for definition of other education see the concept consumption expenditure of the school system).
Personnel expenditure of educational institutions includes wages, salaries and fees, and pension and social insurance contributions of educational institutions' teaching, administrative and support function personnel.
- Sector of education
In the statistics on educational institutions, education is divided into the following sectors of education:
- Comprehensive school education
- Upper secondary general education
- Vocational education
- Polytechnic education
- University education.
Official Statistics of Finland (OSF):
Educational finances [e-publication].
ISSN=1799-0963. Helsinki: Statistics Finland [referred: 9.5.2013].
Access method: http://www.stat.fi/til/kotal/kas_en.html.
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