1. Education and Training Statistics Working Group – 17 June 2019
Item 5 Education statistics based on administrative data – UOE finance and national accounts
Eurostat F5
Education and Training Statistics Working Group – 17 June 2019

2. General objectives of the reconciliation exercise:
Understanding the links between UOE and National Accounts data;
Quantifying the methodological differences between UOE and National Accounts data on expenditure on education;
To summarise these differences in reconciliation tables (sequence of adjustments/"bridge tables");
A first version of a reconciliation exercise was performed in BE-fr, IE, UK, PT, SE and NO
The revised version of the reconciliation exercise:
Simplifying the reconciliation tables;
Making the reconciliation tables more readable for participants of both frameworks (UOE and NA).
To gradually enlarge the reconciliation exercise to additional volunteer countries (FR, DE, LU and SI in 2019 and 2020)

3. Revised reconciliation exercise - Overview
On the basis of a conceptual analysis presented by Eurostat to the UOE Task Force (Doc 2018-TF-M1-07)
Supply and Use tables (National Accounts)
Use table for the Education sector
Matching the Use table for the Education sector with UOE variables
“Populating” the Use table for the Education table with UOE variables
Populating the Use table for the Education sector with NA data
Populating the Use table for the Education sector with UOE data
Quantifying and explaining differences between NA and UOE
At national level, on the basis of the material provided by Eurostat + Country visit (1-day)

4. Revised version of the reconciliation exercise - Rationale
To adopt the National Accounts structure of the Supply and Use tables (SuT) as a general framework;
To adapt the generic structure of the Supply and Uses tables (SuT) to the education sector.
Rationale: To adopt a framework that is:
Familiar to National Accountants;
Not too detailed for those who are less familiar with National Accounts
Results from the 6 volunteer countries can be re-used in the simplified framework

5. Revised version of the reconciliation exercise - Rationale
To limit the scope to the Use table;
To limit the scope to three transactions:
Compensation of employees (D.1) ↔ Current expenditure on staff compensation in educational institutions (X6, Y6 and Z6)
Intermediate consumption (P.2) ↔ Current expenditure other than staff compensation in educational institutions (X13, Y13 and Z13);
Gross fixed capital formation (P.51g) ↔ Capital expenditure (X15, Y15, Z15).
Rationale:
To focus on items for which conceptual mapping seems robust enough;
To take into account the granularity of the National Accounts data that is available.
Results from the 6 volunteer countries can be re-used in the simplified framework

6. The simplified reconciliation exercise
More specifically, the exercise covers the treatment of several issues:
• The data sources used to provide the primary data about expenditure on education;
• The data treatment of the scope of education (FE, NFE);
• The national implementation and data processing of the well identified conceptual differences: the accounting principle, the institutional sectors, the ISCED classification;
• The national implementation and data processing of conceptual differences which need better identification and understanding for each of the three items (Comp. of employees, Intermediate Consumption and Gross capital formation) covered by the exercise;
the exercise aims at quantifying and explaining the differences between the National Accounts data and the UOE data.

7. The ETS Working Group is invited to take note of the:
The revised version of the reconciliation exercise;
Participants of the ETS Working Group are invited to:
Volunteer to participate in the reconciliation exercise in 2020