Satellite Education Accounts in France Michèle JACQUOT Direction de l’Evaluation et de la Prospective (MEN) and Serge PEANO IIPE (Unesco), as expert

GOAL To assess and set up in a coherent framework all financial flows in the field of education in order to know : How Much does Education cost ? Who finances it ? What financing and costs are at the different levels of education and authorize calculation of national and international indicators (EU, OECD, UNESCO, Education at a glance)

Problems to solve  Coverage All types of financing : public, private, external All categories of schools : public, private  Working with accounting and statistical data  Method for assessment on a regular basis (annual)

METHOD Analysis of financing mechanisms Identification of data sources Collection of the data sources Setting up an analysis framework Processing the data Verification of consistency and synthesis of data

Public Upper Secondary School Financial management Households scholarships Ministry of Education Direct expenses canteens extra curicula activities Regional Council Regional Office Sub-regional Office Block grant Constructions & equipment teachers non teaching staff Companies Public Upper Secondary School Legal autonomy Financial autonomy Expenditures

SOURCES of INFORMATION  Government budget - Execution (all ministries)  Local Authorities Administrative accounts  Apprenticeship tax, Contributions of companies to continuing education  Household surveys  Financial statements for public institutions  Survey on private schools  Reports of training centres on continued education  National accounts

Analysis framework : five dimensions Level transfers Funding Units Production units Activities Object of expenditure

Levels

Activities

Funding Units

Production Units

Object of expenditure

Working method Information sources on Financing units Financing tables

Tables ressources & expenses Working method Information sources on Financing units Financing tables Information sources on production units Tables ressources & expenses

Gathering & making coherent Tables ressources & expenses Working method Information sources on Financing units Financing tables Gathering & making coherent Information sources on production units Tables ressources & expenses

Gathering & making coherent Tables ressources & expenses Working method Information sources on Financing units Financing tables Gathering & making coherent Information sources on production units Tables ressources & expenses Synthesis tables