According to a study by UNICEF, on average, 85% of a school budget is spent on wages, 8% on non-instruction related expenses (e.g. school meals, medicines, other goods and services, communication, transport, rent, business travel, judicial decisions), 5% on communal expenses, and 1% on students at risk (UNICEF, 2012). Payroll expenses account for 79% of urban school budgets and 93% of rural ones (UNICEF, 2012). On average, 99.6% of their budget is dedicated to salaries (Sange-SFK, 2012). However, the report notes that departures from these average values are very common and can be considerable.