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).

Data source

Data on education expenditure are received from country governments responding to the annual UIS survey on formal education or to the UNESCO-OCDE-Eurostat (UOE) data collection. The data used to fill the questionnaire on education expenditure may come from annual financial reports prepared by the Ministry of Finance or the Ministry of Education, or national accounts books prepared by the National Statistical Office.

Source definition

UNESCO Institute for Statistics

Calculation method

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%.

Data required

Government expenditure on education by type of expenditure, by nature of spending, and by level of education.


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.


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.


To assess how funds for education are allocated to different types of expenditure or nature of spending.

Quality standards

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.

Types of disaggregation

By level of education.