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

2. 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)

3. 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)

4. 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

5. 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

6. 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

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

8. Levels

9. Activities

10. Funding Units

11. Production Units

12. Object of expenditure

13. Working method
Information sources on Financing units
Financing tables

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

17. 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

19. 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