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

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1. Achieving Education for All -where is the money going to come from?In many countries there is a problem with a ‘finance gap’ in education. This is thedifference between the actual money available and what is needed to obtain areasonable quality and quantity of education.There is a limited range of things which can be done to obtain the money to pay forEducation for All (EFA). Not all of them are feasible or desirable, but it is necessary toknow what the options are if we are going to be part of the discussions aboutprioritising what can be done. The options chosen need to be appropriate to thesocial, economic, political and cultural context of the country.The options include:1.1 Getting more money…This can be done through:• expanding tax income, including through new taxes• promoting private schools. These could be ‘for profit’ or ‘not for profit’such as those run by NGOs• increasing household and community contributions• donor aid and debt relief1.2 Redistributing the money that is there….In many countries, expenditure on primary or basic education accounts for a relativelysmall proportion of total expenditure. In this situation, redistribution is often advocated:• between sector (eg. reducing military expenditure andincreasing education spending)• between sub-sectors of education (eg. frompost-primary to primary, as more childrenaccess primary education than higher levels)‘How do you choose between gunsand books?’‘Higher education is much more, expensivethan primary: which has the greaterimpact on poverty eradication?’• within the primary level (e.g. from formal to nonformaleducation, where non-formal programme arecheaper or more efficient than ordinary schools)• between different types of institution (e.g. allowingmore private schools to open)1
• between types of expenditure (such as between capital spending (e.g. classroombuilding), salary recurrent (e.g. teachers salaries) and non-salary recurrent (e.g.exercise books and chalk)1.3 Reducing the cost of providing primary education…This is also known as ‘reducing unit costs’ – or lowering the cost of providingeducation to a single child, so that you can get more children into school withoutincreasing the overall costs.• changing pupil: teacher ratios• double/triple shifting of classes• reducing teachers’ average earnings• stopping children from repeating some years of education if, for example, theydon’t pass the end of year exam.• changing the length of the school cycle - if for example some non-formaleducation programmes can get a child to pass the primary school in about 4years, in which case why do most children spend 7 years in primary school• simplifying the curriculum by having fewer subjects and teaching only onelanguage• creating income earning schemes at the school level• promoting day schools rather than boarding• introducing cost-sharing, and formalizing community participation• reducing capital costs, such as the average cost of classroom construction1.4 Spending the money there is, according to plans…Sometimes the amount of money available is not as big a problem as blockages andleakages which stop the money getting to the right place. To understand about theseproblems you need to know more about budget systems and processes. These will becovered in chapters 3 and 4.2
Page 4 and 5: A Simple Guide to Working with Fina
Page 8 and 9: 2. Introducing Budget Work2.1 Budge
Page 10: 2.3 Basic Budget Principles: How th
Page 13 and 14: Budgets, gender and meeting the nee
Page 15 and 16: 3. Introduction to Budget SystemsTh
Page 18: • Are these committees integrated
Page 21 and 22: • Since the ministry or departmen
Page 23 and 24: 4.3 Examples of ReformGovernment an
Page 25 and 26: 4.3.4 Public Expenditure Reviews (P
Page 27 and 28: 4.3.6 Sector Wide Approach (SWAP)In
Page 29 and 30: In some parts of Tanzania, there ar
Page 31 and 32: The basic tools for budget analysis
Page 33 and 34: 6. Getting Started on Budget Work6.
Page 35 and 36: 6.4 Work with PartnershipsThere are
Page 38 and 39: Answers to Budget Analysis Calculat

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

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