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This release contains statistics on expenditure on education by the general government sector for the period 2003–04 to 2012–13. 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 2007–08 to 2012–13.

Operating expenditure on education by all levels of general government increased by $3,711m (5%), from $75,852m in 2011–12 to $79,563m in 2012–13. Total expenditure on education by the Commonwealth Government was $29,334m, with expenditure by the state and local governments totalling $52,780m. Intra-sector transfers were $25,481m.

Of the total operating expenditure on education in 2012–13, $40,625m (51%) was spent on primary and secondary education and $29,097m (37%) on tertiary education (universities and TAFEs). Employee expenses of $41,095m accounted for 52% of total educational expenses with the remaining 48% being on non-employee expenses ($18,133m), depreciation ($3,523m), and transfer expenses ($16,812m).

GOVERNMENT OPERATING EXPENSES ON EDUCATION, By level of government
	2007–08	2008–09	2009–10	2010–11	2011–12	2012–13
	$m	$m	$m	$m	$m	$m
Commonwealth Government	18 694	21 905	35 709	33 794	28 728	29 334
State and Local Governments	39 595	43 322	49 118	49 959	51 026	52 780
Multi-jurisdictional (a)	15 600	17 748	18 515	19 996	21 302	22 929
Less: Intra-sector transfers	18 370	20 609	31 872	28 083	25 204	25 481
All Levels of Government	55 519	62 366	71 469	75 666	75 852	79 563
(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
	2007–08	2008–09	2009–10	2010–11	2011–12	2012–13
	$m	$m	$m	$m	$m	$m
Primary and secondary education	30 496	33 106	39 102	40 167	38 737	40 625
Tertiary education	20 559	23 022	24 197	26 183	27 438	29 097
Pre-school & education not definable by level	2 439	2 983	3 089	3 325	4 216	4 452
Transportation of students	1 261	1 326	1 352	1 381	1 401	1 354
Education n.e.c.	763	1 930	3 729	4 610	4 060	4 034
Total	55 519	62 366	71 469	75 666	75 852	79 563

GOVERNMENT OPERATING EXPENSES ON EDUCATION, By economic transaction, All levels of government
	2007–08	2008–09	2009–10	2010–11	2011–12	2012–13
	$m	$m	$m	$m	$m	$m
Employee expenses	30 172	32 934	35 050	37 233	39 131	41 095
Non-employee expenses	13 146	14 810	15 710	16 199	17 450	18 133
Depreciation of fixed assets	2 262	2 442	2 657	2 892	3 233	3 523
Current transfer expenses	9 611	11 663	15 656	17 087	15 678	16 365
Capital transfer expenses	328	518	2 396	2 256	359	447
Total	55 519	62 366	71 469	75 666	75 852	79 563