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A Simple Guide to Working with Finances in Education - Tanzania ...

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A <strong>Simple</strong> <strong>Guide</strong> <strong>to</strong> <strong>Work<strong>in</strong>g</strong> <strong>with</strong> <strong>F<strong>in</strong>ances</strong> and <strong>Education</strong>ContentsBudget speech1. Achiev<strong>in</strong>g <strong>Education</strong> for All - where is the money go<strong>in</strong>g <strong>to</strong>come from? …........………….........………....………...........………………… 11.1 Gett<strong>in</strong>g more money ............…………….........……………........….... 11.2 Redistribut<strong>in</strong>g the money that is there ….....……….......….........…... 11.3 Reduc<strong>in</strong>g the cost of provid<strong>in</strong>g primary education …................…… 21.4 Spend<strong>in</strong>g the money there is, accord<strong>in</strong>g <strong>to</strong> plans ….....................….. 22. Introduc<strong>in</strong>g Budget Work……………………......……………..........……..... 32.1 Budget work is often an extension of exist<strong>in</strong>gpolicy and advocacy work ………………........…………….....…...… 32.2 What we can learn from a budget ...…………………............……… 42.3 Basic Budget Pr<strong>in</strong>ciples: How the budget should work .................… 52.4 Why doesn’t this system deliver on pro-poor budgets? …...............… 83. Introduction <strong>to</strong> Budget Systems …….......................................…………… 103.1 Transparency ........………...........……………..........…………………. 11Why does it matter? ……..........…………………..........…………….. 11How does it happen? ……...........………………….........……………. 113.2 Accountability …………...............…………………….........………… 11Why is it important? ......................................……….........…………. 11How do you make accountability happen?….................................… 113.3 Participation ………………………………….........………….. 113.4 Characteristics of a good budget system ......…….......…........……… 123.5 What k<strong>in</strong>ds of questions can you then ask? …..................…..……… 124. Introduction <strong>to</strong> Budget Processes ...……….......................………………… 154.1 Internal Problems ………………………..........…………………….. 154.1.1 Annual bidd<strong>in</strong>g system .....…………………...…………………. 154.1.2 Base budget is not reviewed, but used forau<strong>to</strong>matic “add-ons”………………………....................…………… 154.1.3 Expenditure isn’t related <strong>to</strong> resource availability ….................…… 154.1.4 Strange spend<strong>in</strong>g <strong>in</strong>centives (spend<strong>in</strong>g <strong>in</strong> order <strong>to</strong> spend,or arbitrary cuts) ………………..........…….......……………………. 15

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