Financing general education schools with parents’ money

The audit will focus on cases where the student’s family is actively involved in financing the activities of a general education school of a local authority. Various financing schemes will be analysed and an opinion will be given on whether or not such financing can be regarded as tuition fees. Pursuant to law, students must be able to study at the general education schools of local authorities without paying tuition fees. The assessment will be based on the Education Act and the Basic Schools and Upper Secondary Schools Act.

Area of government	Local Governments
Institution to be audited	The City of Tallinn, the City of Tartu, Tallinn French School, Tallinn Secondary Science School, Tallinn English College, Mustamäe Upper Secondary School, Gustav Adolf Upper Secondary School, Old Town Educational College, Kadriorg German School, Tallinn Rahumäe Basic School, Hugo Treffner Gymnasium, Miina Härma Gymnasium
Auditees
Audit Department	Local Governments'Audit Department
Director of Audit	Airi Mikli
Audit Team	Ines Vali, Tambet Drell
Contacts	Tambet Drell Phone: +372 640 0104 [email protected]
Audit Number

Remarks

Planned Start	IV Quarter 2014	Actual Start	IV Quarter 2014
Planned End	II Quarter 2015	Actual End	III Quarter 2015
Status	Published

Audit Files
Related Audits
Created on	12/29/2014
Last modified on	9/7/2015
Last reviewed on	9/7/2015