The analysis of the effects of government budget unit expenditures on the completion rate (tap) of primary education in Burkina Faso using the education production function used annual time series estimation techniques on secondary data collected from 1970 to 2013. The results show that (i) unit capital expenditure incurred has a positive and insignificant effect on the tap (ii) a 1% increase in unit wage expenditure incurred leads to a downward change in the tap of 1.983162% and (iii) budget instabilities negatively influence the tap by 0.055255%. These results imply that productivity should be the basis for teacher remuneration and educational performance is related to fiscal governance. The measurement of primary school teacher productivity remains a field of investigation.