Developments in School Finance 1996 Building Equity and Effectiveness into School-Based Funding Models: An Australian Case Study

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1. Expenditure on provision of buildings and grounds is included. It is estimated that this amounts to $305 per student for Australia.

2. Expenditure on super-annuation is excluded. It is estimated that this amounts to $US384 per student for Australia.

The expenditure used to derive the per capita figures specifically excludes:

• expenditure on sessional preschools and Technical and Further Education;

• private expenditure i.e., funds raised by schools, school councils or community organizations;

• expenditure on super-annuation, payroll tax, provision for long-service leave, depreciation and sinking fund payments, interest on Commonwealth loans, staff accommodation (including all payments to housing authorities);

• expenditure on accruals, provisions, commitments and liabilities;

• direct payment of allowances by the Commonwealth to individual students and/or parents;

• salaries of staff and operating expenses of student hostels, including hostel subsidies;

• expenditure on children in residential care programs;

• all known and clearly identifiable expenditure by government school systems on non-government schools.

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