Bills of primary school holders of the canton of St.Gallen

This dataset contains the invoice numbers of the primary school holders of the canton of St.Gallen for all accounts associated with primary school expenses according to the RMSG, as well as the number of pupils as of the cut-off date of 15 November. In addition, the net expenditure per pupil calculated by the Department of Statistics is included.
The content description of the net expense per student, its calculation and the detailed calculation method can be found in the publication file of the Department of Statistics.
Demarcation: Invoice figures are available only for those primary school holders whose accounting is based on the new billing model of the St.Galler Municipalities (RMSG). For 2021, RMSG did not yet apply to the city of St.Gallen.