Year	Expenditure	Primary education	Lower secondary education	Upper secondary education	Total
2012	Current expenditure	376,4	257,6	299,8	933,8
	Capital expenditure	37,6	11,9	13,1	62,6
	Total	414,0	269,4	312,9	996,3
	Share of capital expenditure (%)	9,1	4,4	4,2	63
2013	Current expenditure	366,3	2456,5	280,1	892,9
	Capital expenditure	12,7	4,4	10,2	27,3
	Total	378,9	250,9	290,2	920,0
	Share of capital expenditure (%)	3,4	1,8	3,5	3,0
2014	Current expenditure	366,6	241,4	273,9	881,9
	Capital expenditure	9,1	4,1	90,2	22,4
	Total	375,7	245,4	283,1	904,2
	Share of capital expenditure (%)	2,4	1,7	3,2	2,5
2015	Current expenditure	370,3	242,0	274,7	887,0
	Capital expenditure	17,8	5,2	11,4	34,4
	Total	388,1	247,1	286,0	921,2
	Share of capital expenditure (%)	4,6	2,1	4,0	3,7
2016	Current expenditure	377,2	243,4	277,7	898,3
	Capital expenditure	28,8	11,0	16,3	56,1
	Total	406,0	254,4	294,1	954,5
	Share of capital expenditure (%)	7,1	4,3	5,5	5,9
Source: Eurostat (online data code: educ_uoe_fini01)

 

Expenditure regarding education in Cyprus 2014-2016

Source:
Ministry of Education and Culture: Annual report - 2016

 

 

 

 

 

 

 

 

Procurement system is decentralized with contracting authorities being responsible for their own tenders. There are about 700 contracting authorities. However, the legislative and review body is centralized at the state level, that is the Public Procurement Directorate (PPD) within the Cyprus Treasury. PPD has the following tasks and responsibilities:

• to draft public procurement legislation
• to ensure the implementation of public procurement legislation
• to support contracting authorities for proper implementation of the procurement rules
• to carry out checks on contracting authorities in order to ensure compliance with procurement law
• to issue compliance certificates to contracting authorities in case of projects with a value below the EU threshold

 

There are several bodies implementing public procurement procedures for contracting authorities at the state level. These bodies have different expertise.

• Department of Information Technology Services: responsible for purchasing IT products
• Department of Purchasing and Supply: responsible for procedures regarding common use products
• Department of Electromechanical Services: responsible for purchases of electromechanical products and for the Printing Office

 

Two central bodies appointed to control public procurement procedures besides PPD:

Audit Office of the Republic of Cyprus:

• Performs external controls of the execution of the national budget
• Supervises all the public-funded activities including public procurement documents, procedures and award decisions
• Publishes its finding in an annual report
• Does not have the right to issue sanctions or to launch judicial proceedings. It can notify the Attorney General if it finds out any violations in the procurement area

Internal Audit Service of the Republic of Cyprus: implements audits of public organizations and EU-funded programmes of Cyprus including public procurement procedures.
The Attorney General has the right to commence judicial proceedings where there is a legal issue.

Tenders Review Authority (TRA): Regarding public procurement decisions, appeals can be issued with TRA. It is responsible for maintaining equal treatment, transparency and non-discrimination. It has the right to cancel or amend award decisions.

 

Source:
Public procurement – Study on administrative capacity in the EU Cyprus Country Profile,
https://ec.europa.eu/regional_policy/sources/policy/how/improving-investment/public-procurement/study/country_profile/cy.pdf