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This release contains statistics on expenditure on education by the general government sector for the period 2001–02 to 2010–11. These data are presented on an accrual accounting basis and are taken from the system of Government Finance Statistics (GFS).

Government expenditure on education refers to expenditure on all levels of education, such as pre–school, primary, secondary, university, and technical and further education (TAFE), by the general government sector. It excludes expenditure on courses provided by non–educational institutions, such as the vocational training programs of private businesses.

The summary tables below present government operating expenses on education by level of government, by purpose (i.e. by type of education), and by economic transaction (i.e. by type of expenditure) for the period 2005–06 to 2010–11.

Operating expenditure on education by all levels of general government increased by $4,186m (5.9%), from $71,469m in 2009–10 to $75,655m in 2010–11. Total expenditure on education by the Commonwealth Government was $33,794, with expenditure by the state and local governments totalling $49,930m. Intra–sector transfers were $28,075m.

Of the total operating expenditure on education in 2010–11, $40,150m (53%) was spent on primary and secondary education and $26,202m (35%) on tertiary education (universities and TAFEs). Employee expenses of $37,210m accounted for 49% of total educational expenses with the remaining 51% being on non–employee expenses ($16,220m), depreciation ($2,900m), and transfer expenses ($19,324m).

GOVERNMENT OPERATING EXPENSES ON EDUCATION, By level of government
	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
	$m	$m	$m	$m	$m	$m
Commonwealth Government	15 813	16 416	18 694	21 905	35 709	33 794
State and Local Governments	35 540	37 382	39 595	43 322	49 116	49 930
Multi–jurisdictional (a)	13 584	14 208	15 600	17 748	18 515	20 006
Less: Intra–sector transfers	15 298	16 049	18 370	20 608	31 870	28 075
All Levels of Government	49 639	51 957	55 520	62 367	71 469	75 655
(a) The multi–jurisdictional sector contains units where jurisdiction is shared between two or more governments, or the classification of a unit to a jurisdiction is otherwise unclear. For education the only type of units falling into this category are public universities.

GOVERNMENT OPERATING EXPENSES ON EDUCATION, By purpose, All levels of government
	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
	$m	$m	$m	$m	$m	$m
Primary and secondary education	27 594	29 078	30 496	33 106	39 102	40 150
Tertiary education	18 147	18 778	20 560	23 023	24 199	26 202
Pre–school & education not definable by level	2 128	2 287	2 439	2 983	3 089	3 323
Transportation of students	1 122	1 106	1 261	1 326	1 352	1 381
Education n.e.c.	647	708	763	1 930	3 727	4 599
Total	49 639	51 957	55 520	62 367	71 469	75 655

GOVERNMENT OPERATING EXPENSES ON EDUCATION, By economic transaction, All levels of government
	2005–06	2006–07	2007–08	2008–09	2009–10	2010–11
	$m	$m	$m	$m	$m	$m
Employee expenses	27 180	28 257	30 172	32 934	35 050	37 210
Non–employee expenses	11 352	12 189	13 146	14 810	15 710	16 220
Depreciation of fixed assets	2 002	2 097	2 262	2 442	2 657	2 900
Current transfer expenses	8 755	9 137	9 612	11 664	15 657	17 087
Capital transfer expenses	350	276	328	518	2 396	2 237
Total	49 639	51 957	55 520	62 367	71 469	75 655