INTRODUCTION
This special data service contains government finance statistics for education for 1998-99 and presents for the first time these statistics on an accrual accounting basis.
It should be noted that due to data quality concerns, education purpose data are not available in this issue for New South Wales and South Australia.
COMPARISON WITH PREVIOUSLY PUBLISHED DATA
Users attempting to compare data in this publication with previously published cash-based statistics should refer to the Information Paper: Accruals-based Government Finance Statistics (Cat. no. 5517.0). This information paper outlines the conceptual changes which have been implemented in moving from a cash to an accrual basis of recording.
TOTAL GOVERNMENT EXPENSES AND TOTAL PRIVATE EXPENDITURE ON EDUCATION
For 1998-99 for education, total operating expenses for all Australian governments were $31,546 million and comprised 5.3% of Gross Domestic Product (GDP). Net acquisition of non-financial assets for all Australian governments was for education purposes $112 million.
Private expenditure (final consumption expenditure plus gross fixed capital formation) on education amounted to $9,019 million and comprised 1.5% of GDP.
TOTAL GOVERNMENT EDUCATION EXPENSES
For education, the largest component of total government operating expenses was employee expenses of $16,720 million, 53% of the total. The most significant employee expense was wages and salaries ($15,519 million).
TOTAL GOVERNMENT EDUCATION EXPENSES BY TYPE OF EDUCATION
For all Australian governments, primary and secondary education operating expenses were $16,870 million, 53.5% of total education expenses. Total operating expenses on tertiary education were $12,476 million, accounting for 39.5% of total education expenses, with University education 71.3% of the total amount spent on tertiary education.
COMMONWEALTH GOVERNMENT EDUCATION EXPENSES
Total education operating expenses by the Commonwealth government were $11,523 million with $8,835 million (76.7%) comprising grants to other levels of government (including Universities). Sufficient detail has been provided in the tables to enable users to calculate 'own-use' expenses/expenditure if required. The largest remaining component of Commonwealth education expenses was current transfers to households of $1,783 million.
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