Finland
Country
Topic:
between the state and local authorities (or other owners of educational institutions).
In addition to their own funding, local authorities and other parties are entitled to Government
grants for the founding and operating costs of educational institutions. The basis of funding is the
same regardless of ownership.
State subsidies towards running cost expenditure are granted on the basis of calculated flat
rates, which are confirmed each year per pupil.
Government subsidies are calculated to cover 57% of operating costs. The main factor
affecting subsidies is the number of pupils. Subsidies are not earmarked for particular
expenditure.
Pupil expenditure in Finland as a percentage of total public expenditure in 1994 was 10.2%
and of GDP 6.1%.