Expenditure on school books and teaching material as % of total expenditure in secondary public institutions (%)

Expenditure on school books and teaching material expressed as a percentage of direct expenditure in public educational institutions (instructional and non-instructional) of the specified level of education. Financial aid to students and other transfers are excluded from direct expenditure. Divide expenditure on school books and teaching material in public institutions of a given level of education (ex. primary, secondary, or all levels combined) by total expenditure (current and capital) in public institutions of the same level of education, and multiply by 100. Limitations: Although countries responding to the UIS questionnaire on educational expenditure are required to follow common definitions, in some cases government budget classifications may differ. It is also often difficult to identify expenditure on school books and teaching material, as not all accounting systems include such a classification. In some poorer countries, foreign donors and/or households may fund a large portion of expenditure on school books and teaching material, and where country respondents only have data on government expenditure, the amounts may be underestimated or missing entirely. For more information, consult the UNESCO Institute of Statistics website: http://www.uis.unesco.org/Education/