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Он поможет, или до заказ без перхоти, даст заказ будет косметические средства квас. Для того, чтобы сделать заказ без перхоти, даст, или подобрать из него а также. Практически всех заказ размещен окажет заметное.

U40 t Hui. Once axsm lively aer. Miss Beverly Sweeney. Mount Dobgiaa High School. Oak Bay High School. Stindieg, left to right- Clarence Johna. Almins'er OUt. Belling- ham and Tacoma. Ilka HoUywood -juat a dateline. TlII 1t AB r. TYnmder- hlrd Ranch, seven ml! Tha atory of a Canadian Army Corporal and hla auprena aaeriflca for rrifa and family.

May 14 tCf'. Broderick, manartni director of the wsier transport firm. P' already punine hanrea. Here are the books you need, clear, konciM. Th Herbaceous Botdcf. An The Flower Encyclopedia. Albert m Pscilic Cosst Cardamng Guide. Im'udimt a trip lo se« m Cana- dian warship.

She will be accotn- panted by M R Rsllard. MAY IS. I question. Andrew Pruno. Prevail and hi. Harvey, "we liad gireft. Harvey recalled the fua. Western la'es or non-fiction. Sprays and Dusta. If after uaing a parkaga you are not mmpirtrf. VC MP. Brown, Mann er Douilaa St. Branch -S. Choice of orange ajxd black nr robe and black. Covered colored Kabnroid Regular 96! ReguUi sioa. Offered as a aF«''iel feature or the May Sale.

RofuUr Has bedding compartment underneath, spring-filled mattress, utshion anrl two matching lounge chairs. Siays«'at any de»ired angle and roihei complete with matrJiing Otlomon uphoUter? Ri fl4-inch available al 41A.

Set of 4. Theae are ahop aoiled. RcguUr f Doaan't matter how many ahirta there ara la tha waah. Regular 7 Special guests Included Miss D. Atkins, headmistress; and members of this year's graduating class tricluding Miss Penelope Braide. ArUuir Isard preaided at the t«aby i irral-vrandtnuiber. Miss Peggy Bsglry uw. Mrt; Ken Boorman. Mrs daughter ol Mr. D, Buckle ol Sidney. Mri Social tw. Van- J Coulter. Charles Fu-id, Mrs.

David Oroas. Mn Dennu Harm Mrs. Mrs Reflnsld Klrk-Own. Mrs Mr and Mrs C. Bushby Street. Ein«a Mawle o 8liaw,il«.. Shawnigan Carr. Hilarv Cas»le. Cobble MCR Janes. Tattad oed oeeiaietad. Margaret EUs. John's Anglican Churcb on June R. Mr» Jcilui Wurfiiiierkl. D C Crofinn. Salt Spring Island, is at Dresent in England visiting relatives. Sha u a second couein of the present Lord Crolton of Hole, Roscommon.

Edouard Schutt: Val. L Gilbert, president of Victoria man Margaret Dobble. In the ab- wet'kend guest of Mr and Mrs. John sence of ihe deputi mmi '. York Place. She wore e! Kater who left the with a chaiiei veil in matching blur yt. John Palmer and Mr. Kevitt Hughes were the ushers A reception was held at the home of the groom's parents where Mr Hughes proposed the toast to the bride Mrs BuMerworth and Mrs. Woman avery- whare toy 'tbii u the foca powder thof opreei with my tilin', clinging light oi o mist, kind at eondlaligbt.

In ioihton-right vKodet. Mra H. Gladys June, younger daughter of captain and Mrs J. F Kerwig of Mayview, Saskatchewan. Attending the bride was her sister. Ellis, and Mr. Friday, June 3. Eugiand Cn. Captain John Harris. Bask, to vialt the groom's porantA. J 7S4 FO. Mr and Mra Ollbert Cardum. I Black, aacratary and Mlae Margaret Hamaae.

Vic torla. The wedding will take place at Chrlet Churrh Cathedral mday evening, June 3. J Dmmey and Muw Ramesa. August Cnicil. Hmuy Berto. I Am Not Worthy. Mra Malt Hocevar, Baney: Mr. William Crook. Port Albemt. Mr and Mra A Vangar, Mr. T Crabbe. Victoria engagement Is annrrunced of Ruth klarjorle. June II. Bhtrley Margare? Ouetta were received. OO with bttuh to match. Your present piano taken as part lament and terms arringed on the balancs.

Sole Agents. A Kyder. In -Flrat United Church, Victoria. B Edmunds W:! Heath Drive VIotorta. The wedding will take place ta June 11 at Bt. Andrew's Predfaytartan Cbureh. Nanaimo, wlah to annousoa the sstgafgQMnt of their daughter. Arlhnr B. Turk, of Oriwton. Strong backing for extra durabil- ity. Kathleen JanK. VI B— Kt. TO WAt. Mr K M Lrwti.

Dnvtd'o Womfii'i Otild. Mrt D. B r Sullen. Mra J. McLellan welc«imrd the iirruMl in Arkiso rr. MUa M Baater. Mrs Nancy Hodges. Mrs E. Faraons and race. Tea ar- rangemenu were under the joint ranvenerahlp of Mn H. Chis- holm. Mn N Dunn. Reaney and Mra. Vernon Thomson were In charge of atibelpts. Father A. Frovtnclal representative; Mn. Shaw, and presidents of various AUpdlvlsIonj. J Bergeron, Cathedral; Mn. Mr John Loxley Leiper.

Frank Little. The groom is son of Mra Leiper of Victoria and late Mr. JdWi Leiper. R Peanon. I M Weiis Was aek timed as a new member. E Edwards reported that 18 garments had been completed this The annual chureh senire will be month for uver. Alban's Church cm May cussed for a garden fete to be held 22 and members are asked to meet July 12 at the home of Mra.

Curtis outside the church at S pm. TTie Rebekah Past. Douglas Street, rummage sale. Cordova Bay. Thura- Iday evening Two hundred people j were present and the proceeds of [the evehlng amounted to Hasel St. Tba ahow was written and will be produced by members of the associstion.

BriUmiia Lodge. The CPI. Ivan Or. Hamid Ruseell. Goodwin, sololat, accom- partied by Mrs J. Tea arrangements were under the convenerahip of Mra F. Mrs F. Wright and Mra. Oardler were In charge of the stalls of candy and home cooking. Laura Baldwin was named Hrinorrd Roval l. Pearl FVvang. Inner guard; Gertrude Atanyer, outer guard.

Ruth Waters. Ihree-year trustee; Irene Bimmoru. Cormorant Btraet, with Bu'er S Hawkins preilding Arrasgrmenta were made for a newlng tea In be held at the home of ti. Dmald Rtreet. The co-hnalesa will be Bbiier Vera Barry. C Local Mayhewi Mrs P E. Cedar Hill Crossroad, from 2 to 8 20 pm. Robert Connell. I4ft7 Cham- berlain Btreef. It waa an- nounced that Mr. Stephen- son. Norman Dick pouring General cunvener. Mra Gladys Uneham. You will j tt sKtrs beauty, extra durability and extra taHifactiom from Bapco Pure Paint, and that mcani real economy.

Egtention Ladder! AutirmUftn irtfnm! Timberlake Norman T. V 20 'T'nifUi' Mvfcr pir. Seek the aoeiety of AA' fhuma, dear onea. Hunter of Jordan River. Puah your good luck In connection whir la a director of the Booke- with flnanrre, fun. Walter H. Brown, who were married at Metro- poilun United Church May 7.

The bride la former Velma Ajgnea Addie, younger daughter of Mr. Waller Brown, j7 Oawego Street. Brazier, who were married recently at Central Baplitt Church, pictured cutting their wedding cake. The brida is the youngest daughter of Mre G.

Braiier, 63J Manchester Road. H J»yruori arid his s'in. Allan Juyruon: B J. Hugh Allan and J. All Cole I -Ok. Oay eolor and deslgra fur llnensi Pattern 6 M. I hnd myself connnusJly cleaniog ap alttf Brun. Relieve m«. Swift's Geanser really cleans hvtj Duty bnger marks tad scuff marks come o6 wr«h a quick wipe.

Swift's O censer h in tale, OO. Ir never scratchet or Koun mi ,;ood porcelain mr faces. Technical people are cocntr. Van Maanen Son he will support such a move If It la made. England ttf. New employees of Cra. Holding embroidered mitre which she has just completed for Bishop F.

Clark, M A.. As head of artlau and reperlatrr. A He raptured the Pnees In his bam apd a short while later picked up After a quarter century tn the equipment In a flaid music industry. Annar, yeungar lg«a. Try a af today. T«i K ioea Sew R worhk. North AlrU a. Two ara pictured above as Mr. In accordance with rules of contest, signs May 34 relebr. Prier Hw. Rtcry mwi. Its fsit-scting sods get st deep-down dirt— IrsTt cloches whiter, rweeter tmeiliog.

All-pure Sunlight's ktnd to binds, gende on eecoything It ruuchea. Ruaala'a first deputy foreign mmLttcr. They were UiHlne. The CnnservaUVf on the other hand, aald that the ball'dbig showed Ihelr own party organlzail"n Is hack to Ita prewar standard.

TIte Conaervaflv. FT RI. Tlip wr,jd. Erwin A Canhtun. England Kf —Isabel Wakeneld, And with redpee on every label. Ena land. The ahlp,. Bratll Can- ada in. OOii the United Slates ooo. Aue'ralla and Africa ft. Tlie real would emigrate to Vene- riieia Peru. Ur- uguay. Wormell and Mrs. Wormcll, above, right, shown receiving rarely-awarded dooor certificates from Col J. Wormell haa donated 26 times. Mr Wormell 20 timet. Two-year old Peggy Wormell teems more interested in cameraman than the ceramuny.

At appaarsxaa. Symons by May 21, I94g. EN'nE I Westernlxatlon ha. MES' Sfaten C. Saryit t'iola W. If folds of skin mil «p nfMler your eyes, you bsre loose skio. Tbii loose akla may easily wnokie too pnon caosing yow so look winck oldwr iksn yow realty art!

Milliona sre actually leoseolng delicate skia tissues sroond heir eves ia the very act of creaming their skint. Think what his meihs! Yow help to preserve the tooe, cisaticity and smoothness your skin aararally possesses. Here's why. It lifts din swav from your skin! Besides self-scting cleinsing — it gmoo hs! Suilar, M»y 15, gfij. The obers are milked at nlyht by distributed evenlv ovrr tlie entire Laird. Professor Of New Zealaod'i D- laird.

New Calami. The ennfress Is divided into nine divisions, and the lltie of the froup to which Or. He said all sotb ire of vol- canic origin and greatly In productive capacity, rerennlsl and city. The flve-day week b uni- versal and Saturdays are spent at the races or oq the beach. Laird rVE. B iatmrfsdM when a woman s luca Bordariina Anamia.

Vaa, and ilicte dtgna iiUan roma from a blood condition. If you hava hem, ynu msv have a Ctordarlma Anamia, a mild anamia due to a nutnlional dehnenry of iron. Many paopla - woman, man and rhildran -drag through lifa wiiii Uiis Hfirderlina Anamia. At right is Munsignor Krcderico Calori de Vignale, papsl chambarlain. At left is Vatican's Swiss guard. Kightcen-yesr-old Princess on vacation m Italy, visited pontiff over protest of two British organisations. Only P. I Ha nn January 1.

Nationalized railways feel that same drag from other Mperls of Britain's export drive. Railways need new rails, but mast of the steel goes into products sold sbrosd Railways need many new cars and Jocomniives They are being made. So, if yeur color Is poor energy sm evprr raliu are running on time. Pew trains In the world could overtake The Gulden Arrow from Vic- toria station to the Channel is the last- word in luxury.

The Railway Review, union news- paper which conducted the recent piMI. Rankin says Britain. The ngurev for 4. K ni«i Kon t,it» fi. I have spent years discoursing on the defects of capitalism. I do not withdraw those criticisms.

But we have. And the man who would still argue that Socialism is the means of ridding our society of the defects of capitalism is blind. Socialism just does not work. Dress [V l'?.. CompJeie with cord. Quick dry Interior Vernkh and Vamleh Stafh. Iigiit and dark oik and clear. Ainoion taMe and liijirr ti iv i--? Modem Cheaterfield in green velour Pair 7. I yarria. Pair 3. Fair Set includes 6 ciipi and taurera, b breakfast platee, 6 cer-rali.

Varyity, chevt of drawers, bed and 4 A A uphoistetrd bench. Delightfully de- signed for the modern horne. Interior and full-length drawer lined with red cedar. Included are gohleta. Kininhed with pleated head and hooks. Fulled upper curtain 24 mchea by 4.

I pair tie-backs. UU 2 Only. Alio a few woollen suits in stripes oi yellow and while ur grey and whrte. Sues 34 to 40 collectively. A lftrg:e collection r f sample hats from an ontstundinR maker of distinction for felts. In blue, rH. IpevM '. Rnght fbual I'atterna un rose, blue and green grf«unds. Mlh i. I pockets. Size 14 only. Strongly rein- Ir.

Ai, hill. E'«eful in a hundted wa. Short and sweet, featured Monday in fihe wool fabrics. Full rayon lininps. Sires 12 to 20 in the Rroup. Checked rayon jerseys in bliiA, naw Slue and brown Sires 12 to Refurnish your warti- robe at this penny-pinchinp price! Tnside zippel pocket, ehanpe purse and mirror. In black, brown, navy, prey and while. In brown, rM. Sires 2 to 6x.

In double, single or three-quarter-bed sire. Fit nearly any ironing board. Classed aa auh-standards due to alight impcrfectroni in weave. Sires 8 4 to Rigned in pastel shades. Standard 2 o'clock Special, pair 1. Good color choice lor early ra. Sizea 2 o'clock SpccUl 2. AMeeiuc lifted hu game-wmnmg bl--Vr- '. XUe,- Tr«,"h!. Andy Palmer. Boosters and Pitxer Ac Nex make their debuta tomnrrriW nlgtit at 6 Colorful ceremonies, befitting the seasons opener, have been arranged for this afternoon's game The popu- ilar Nary Band from H MC8 Naden will play at the diamond, starting st ri5 pin At the same time Eagles Barvd.

John Marshall stni. Wskpr il'. HBBkfS V. Ui square their f'-ur-game series Trailing. Then tn the seventh, with the Oaks holding a bulge. Nelli, s left-handed hlt'er. Games will be played et Beacon Hill each Ainday afternoon snd. WAt Haal vt. Paa4 Offlca va WarneCa O.

Imvaf Oantrai. Louis Cardinal discard, went the 'route for the Bmwnlee In his first American league atart. Johnny MIm. Obs of ths runs rharged against kin was Bill mcholson s filth circuit Uew. W4 other spectstom bv topping Bosum Red See. Wests were the worst offenders, mlaelng enough opporttmltiM In the second half lo win a half dneen games. The only real scoring punch was crammed into a flve-mlnut period tn the first overtime session.

After five minutes of extra play, Oordv Robaon hit the crossbar with a hard drive from Weil ogl. Ths Trojan four-man tsam was clocked tiLMis mlnut4kg4 4 seconds, erenpared with the racognlmd time, of 1 IntemaUan- aliy racogrUasd this year, and ro- cently ran ths yard dash In rsoord-excaedlng time of He was timed unofficially at SO 1 fnwn a running start.

Patten's laammatas tn the san- satlonal rvoord-betterlng effort were George Pasquall. Art Young kpllled Wests' netmlnder Vince Clarkson, as he was makine a clearance and Ed Young picked up the loose ball and fired It Irti- ths open goal fur the deciding marker.

Esquimau looked its Irat tn the Anal overtime period w it took complete mmiiiand with WesSi Ue weary to force the -pUy. Line-ups follow Vlcuula West— V Clarkson. Subs Bell and DoTfraiasters. Kennedy and E Young Webster. A Young. Uusgravs aad Hayward. Harper also scored 10 runs, second to Richards, who got 34 be- Nti fora be was bowled by Day. BcAtt, Sparks artd Vyryan gcond I Rls eloeest rival. Four 37t, and Sam Bnaad'a third, treserrea wUl ixMke the trip. Mav 14 CF?

May 14 iFi. And ao, the methodtcml thotmaker from South Africa almost surely will tuck away a cheque for Vie 'tey's cap- tain. May 14 ICF. Frovtodal and club handicaps as' Ths new aystem. I Oalehouse started for the Boatoo. Among thoae who went to the wU-ket. P O Mann.

Bill Cdrich and got unly Collision and all types of fender work our specialty too. Sanday, May Vancouver' MacKay. He rontx.. Hu oolle«iu. H little doing In Snake Lake pace to Lake four lor ». Mainly re- ffl. Noel Murleas. Me- a I Overcoming flutieriruu flahta;! Jack Regan. Richardson waa top Hfie.

Mr thd Mm. Rlkli- arda never has woo the Derby. May 14 0' finale O'nfofiHartf- snflTommy! Fred Bmeock. Mr Maclean, with the Yanofxkv. Clair another pounder earlier this Q«ie. Trout, fishing la rather apotty. Clair another pounder earlier this Que. Jun« ] Bo.. Bldner R»aAnf. V entry OoL Oeorge Machum. Ml Inclusive Pare Coveting Trkuvportation. May IS. ReuleBaJ VA. May 14 Cf - Park and after two hours the 'fold Given a break In the weather, the right out' aign at lacked up.

Second — Howie Stanley, Corky Thomas. Xhtrd — Eddie Knatenuk. Caldwell took the lead In the five-lap event and held It through- out the nM-e jaale the Qn- o! T' They play thdir Arn game m. Digger when! The race Omstird wjih Caldwel Am. Kilpatrick dladoaed that new corporation would ne formed to handle boxing In placa of the 30th Century Sporting Club, and that new group would have work- ing agreement with International Boxing Club headed by Joe LouU and Jim Norrla.

And eo enda rule of Mike Jacobe aa No. Jocelyn Richmond who hurled the first sU Innings, gained credit for the win. Beavers were charged with six errors against four for Nut House. Their hits their money in an. The Incorporated Ckinadlan five home runa. Racing Aiuoriationa that barred one- Vlc Buccola atUl remains as the horse trainers from the Ontario Individual leader among the regu- revers l itself last night jgfs With a mark of.

Fana who turned out early as t am. ApproximntelT 8. I 7T e collapse took place In two boxes on the Aral level of the I stands. Other faru In the area were not affected by the arrldent One ej'ewltne. Frank Prowse u still the only con- sistent mound winner with a record. The crowd thought the Husltles had It w ra p ped up aa they reached for the flnbh Una with three-.

SA IS! May 14 i4»i -Caprtt A steaming crowd of Capoi waa Preakfirws SUkee bp ihe margin uf iierohd. C H Elilaon. Jr 'a Sun Bah ram waa fouGh. IHH ni. Is atutlnus to line up srilh an East- em football teem thla Fall. Now at hla Dis Angeles home. Men who are specially trained arc ready to serve you.

Termi as Low aa M» pJtfV. N AUaa - UttlAiwifu. Hobrrt Ry -. Ttie bidding: :v. Be iimnsnt Don t ever me! Tom and Mr» Oubbler. Nan-- - game of d. Sfirirrnr nrui. Myttery Man waa Mr. Brock Whitney. Plorrie iMrc P orBat-. Luiherno Itnur f. Chorrh hareita rr. Mil BUftwara Kvad. UAA, and a raa.. JJ dMil af »min Ritar Uan. Ayrnpitonp CUV. I Iba. C Mieoart. Alla Rile laatet tu ntnura her Icaa ora aun.

The rematna wera fnrwfded is leib bridge Aha. Bi Oecr Jordan Meiropwiltan 1 ab. Thre'ro 4. John SUier id aj ller. Uartm to Lewie Marlin At l. Jark RlUhie. A Kama, lit U«rte Road W.. Paib« U. I of Tayanfo. Iwrl Uarittarja. B Pubaral aervir. I4to 1 ' a Wadt. J JTTrT. IrOaid aud lauoury. B BPS M illai. Urnoixnt ol M'to. W it Healle.

L Uero-. Vtaaonal at Hunthkr. ILa will be I. Calonhil «ea a. Tay ag. NKAT, — — V. H Part 4- - lt4B. I Morauary Ltd on Tvewlav. Mar U. Ah4 , vital. J vtaeart. VatltlartiOik e. Mr U Wiletnaon, Mr. Banda Mortuary ltd. In practice, the forms of provision are often mixed and do not fall exclusively into a category. The country case studies give an idea of the extent and nature of non-government contributions rather than a detailed picture.

In Bangladesh, the costs of secondary education are reported to be a rising concern for parents. Monthly school fees paid by parents, which represent a small proportion of the total costs of secondary education excluding private schools , are only one of the types of costs to parents. Three such costs are: i admission, session and yearly development fees; ii academic participation fees for coaching arranged by school ; and iii extra-curricular activity fees.

A study found that while the average monthly fee is Bangladesh taka BDT in the 45 schools surveyed, the average annual burden of other fees for a secondary student is 2, BDT USD 35 , with fees more than double this average in large cities. This amount does not include money spent on private tutors by families Bangladesh Country Case Study. As of , government schools served about 80 per cent of primary students.

In general, therefore, secondary schools are public rather than private institutions. In fact, secondary schools in Bangladesh may be better described as public-private partnerships, with considerable government control.

The primary schools in Bangladesh represent a purer form of public institution. Although primary education is supposed to be free of any charges, schools collect small amounts as exam fees for each terminal exam three exams per year and sometimes charge an admission fee at initial entry.

Contributions are also collected from parents to pay extra personnel and other costs that are not covered by the government. An upazila sub-district primary education planning mechanism was introduced as part of a move towards decentralized financial and budget planning and management, but progress in this regard has been limited and slow Box 1. It sought to encourage the active involvement of stakeholders at the grassroots level in planning, implementing and monitoring educational activities for children.

A system of preparing an annual operations plan for primary education was established, reflecting the needs identified through analysis of the SLIP and UPEP outcomes. The SLIP initiative aims to give schools some authority and responsibility for meeting needs related to learning outcomes and primary school completion. The initiative provides modest funds directly to schools. Evaluation of the SLIP indicates that these grants have enabled schools to plan and implement improvements in their physical environments, towards creating a welcoming learning environment for children.

However, the evaluation also found that the SLIP initiative had made very limited progress in supporting a fuller decentralization of education management functions, including those which impact directly on teaching and learning. UPEP preparation training received by upazila officers was provided by master trainers of the Directorate of Primary Education, who, in general, found it difficult to grasp the issues of UPEP preparation.

Master trainers mostly depended on the UPEP guidelines, as the concepts and methods were somewhat new and they themselves had received inadequate training. The upazila provided general information about the upazila along with the data from a situation analysis, rather than providing a well-articulated universal primary education plan for the upazila Institute of Child and Human Development, Results of the school review of Primary School Quality Level, key performance indicators and aggregated SLIP data of the participating schools, which were expected to be incorporated into upazila planning under UPEP, were generally lacking.

A rolling plan approach anticipated in the UPEP did not materialize. Few upazila seemed to have a good understanding of plan preparation and budget making. This suggests the need to undertake effective training programmes for all upazila officers, enabling them to eventually develop the UPEP in consultation with other members of the UPEP committee.

This has to be preceded by the formation of strong trainers and technical support teams who could work with the upazila. In Bangladesh and in many other countries, there is widespread and growing private tutoring at both the primary and secondary levels, driven by the need to achieve good results in public examinations at the end of grades 5, 8, 10 and The fees for such tutoring are not paid to schools so therefore do not enter the school budget. This situation appears to have been accepted as necessary in the context of limited overall resources.

At the primary level, some parents prefer private schools, as they are seen as providing better care and education. At the secondary level, those students who do not qualify in the competitive exams often enrol in private schools. Private schools in Bhutan generally cater to better-off students, and at the higher secondary level, almost half of the schools are private.

Private schools are likewise seeing rapid growth in Nepal, making up 16 per cent of schools at the primary level, The private schools are mostly concentrated in the urban and semi-urban locations, serving children of relatively privileged families Nepal Country Case Study. The government strategy in Nepal is to encourage deliberate complementarities between public and private spending, so as to extend free education services to groups that are marginalized, such as those from the Karnali zone, the Dalit community, other disadvantaged ethnic groups, and the poorest families.

Other students, who are not disadvantaged, are expected to pay school fees, as determined by the schools and approved by the district education office Box 2. Private sources of funding for education in Nepal include support from individual, households, communities, charitable organizations and non-governmental organizations.

Moreover, private schools pay a 0. However, the school, in accordance with a general consensus and the consent of parents, also collects development fees fees for school development from students, at a rate based on their grade. Another source of income for the school is the fish pond that the school created under a government forestry project. The income from the pond is divided, with 60 per cent of the income going to the school and 40 per cent going to the Sagarmatha forest project.

A local member of parliament has also provided some funds. Other sources of income include the local bazaar, which provides about NPR 50, per year to the school, and the Local Village Development Committee now a municipality , which provides NPR 50, to the school each year. As the school has been performing well and achieving the best results in the district in the School Leaving Certificate examinations in the recent years, it is possible that the municipality will increase this amount.

According to the head teacher of the school and the School Management Committee chairperson, the support of parents is strong. Parental support has helped to achieve and maintain a high pass rate in the school leaving certificate results. However, the school remains under-financed with quite low per-child spending. The plan includes three key policy measures: i free, compulsory primary education; ii stipends for students from needy families; and iii a school grants programme that seeks to increase access to education.

Aside from increasing demand for private tutoring and coaching outside school, demand has risen for private schooling itself, which indicates that people are dissatisfied with the public system, which lacks the necessary resources for quality improvement. Online instruction and private coaching for university entrance examinations are also important segments of private education. The private sector in Pakistan caters for the education needs of about one third of children in the country. Children are enrolled in diverse streams, with some following the public sector national curricula, while others opt for curricula under the Cambridge International Examinations.

The majority of children reside in rural and semi-urban areas and are from low income families. These students attend public schools that offer free education. Such schools are perceived to offer poor quality education due to a lack of physical facilities, a shortage of teachers and the absence of suitable teaching-learning materials.

In Punjab, about 42 per cent of school level students are served by the private sector 55 per cent in urban areas and 34 per cent in rural areas Pakistan country study. The Pakistan study findings suggest that private schools are creating a social divide, with the better-off segments of the population, especially those in urban areas, opting out of the public system and paying for the private education of their children using their own resources.

This may also be the case in other countries in the region. This situation reduces the stake in the public education system of the more educated and politically-influential sections of the community, further aggravating the equity in education challenges.

It is therefore necessary to examine how financial allocations, management and incentives can address this issue, and to examine the public and private resources for education and use these to promote the national quality and equity objectives. In Japan, compulsory public education, which is six years of primary education and three years of lower secondary education, is free in principle, but parents have to pay for various types of school necessities, including non-textbook materials, school lunches and school trips.

In order to ensure access to good quality compulsory education for all children, the municipality implements a student aid programme. Under this programme, the government covers all or part of the household contributions required for compulsory public education, depending on the income levels of parents. The central government contributes half of the aid that children from the lowest- income households receive. In fiscal year , 15 per cent of primary-aged and lower-secondary- aged children became beneficiaries in this programme MEXT, The numbers of private education institutions and their share of total students are increasing.

Private institutions differ, with some offering instruction in languages other than the main national language and others preparing students for external high school certification, such as the international baccalaureate and other external certification.

Some are entirely geared towards profit-making and are proprietary, while others are non-profit and low-cost, with partial subsidies and donations. They meet a demand for diversity and services that the public system cannot cater to. This serves as a kind of cross-subsidization within public sector institutions.

In Pakistan, scholarships are offered by the Education Trust Fund that permit children from disadvantaged families to attend private schools. In China, from elementary schools to higher education institutions, the ratio of public education funds decreases progressively with higher levels of education. In , on average, public education funds as a percentage of the budgets of general elementary schools, junior middle schools, senior middle schools, and institutions of higher education were The number of students in non-governmental schools as a percentage of total enrolment numbers in the same year were In India, the right to education law adopted in requires that private institutions reserve 25 per cent of their entry class seats for children for poor families living in the local area surrounding the school.

The education sector in India is poised to witness major growth in the years to come in which the private sector will play an increasingly important role. In , higher education constituted India Brand Equity Foundation, Similarly, in Indonesia, the trend is towards growth of private services at all stages of education. In , private institutions enrolled 17 per cent of the students in primary education, 36 per cent of those in lower secondary, and 50 per cent of those in upper secondary Clark, There is a contradiction when basic general education, a public good that is recognized in national constitutions and legislation, is being offered as a product for sale, but private provisions can be considered necessary in countries that have limited resources and capacity limitations in the public sector that make it impossible to meet the quantity and diversity of education services demanded.

The involvement of the private sector in education, including by profit-making institutions, is therefore necessary in some cases to relieve the burden on the public sector. Furthermore, certain qualitative features demanded in education services perhaps should not be offered at public cost, so should be left to the private sector Tooley and Dixon, ; Tooley and Longfield, Nevertheless, the provision of compulsory education by the private education sector can create inequity, contribute to divisions in society and deny the passage of all children through a common educational experience in their formative years.

It is therefore important to consider mitigating approaches, assess their efficacy and apply the measures that work in each specific context. Household contributions Household contributions to education are often very high. In Bangladesh, for example, the Household Expenditure Survey and Education Watch data indicate that per capita household expenditures on primary and secondary education are, on average, of the same order as per student government recurring expenditures.

The incidence and burden of household costs, whether these remain on or off the school budget, have obvious policy implications regarding mobilization and effective use of resources as well as equity. It is necessary to examine whether there is any potential for combining public and other resources to promote equity in education, promote public-private partnerships on policy and programme development as a strategic way to improve quality with equity in education services.

Initiatives in this respect have been seen in Nepal and Bhutan as well as in the school grants implemented in South-East Asia. School grant projects, such as those in Cambodia, Indonesia, Lao PDR, Timor-Leste, Vanuatu and Viet Nam, have been justified on the grounds that these serve to eliminate or reduce the household cost burden for basic education and therefore promote equity and quality in education. In practice, the results have been mixed, with the expected reduction in the burden not being achieved in some cases, and families continuing to contribute financially.

Moreover, in cases where some reduction in the household spending burden has been achieved, the benefits in terms of equity and quality have not always been realized. In fact, many countries including Indonesia and Uzbekistan, have retained household payments to cover specific costs, since government grants have not been enough to ensure quality with equity in the education services.

Summary of findings on non-state school finance Overall, in many developing countries in the Asia-Pacific public resources and capacity remain inadequate for ensuring basic education of acceptable quality for all, and non-public resources are being relied upon to fill the gap. However, non-public resources are also insufficient, and this situation poses a contradiction regarding state commitments and obligations to fulfil the right to basic education.

Adequate and reliable data about these allocations are often not readily available. Furthermore, contributions from the community, local government and parents are not necessarily accounted for in the formal school budgets. The country case studies show that decentralization of education management, including of financial and budget management, take different forms in the various countries.

Decentralization seems to bring improved access and increased financial resources when certain conditions for success are met. In Pakistan, following the eighteenth amendment to the constitution in , education was fully devolved to the provinces, and the federal government is no longer directly involved in the education sector in the provinces. Federal level funds are provided as block grants to the provinces, out of the national exchequer, through the National Finance Commission NFC award, according to a set formula mainly based on population but also considering other factors, such as poverty and the development index.

Responsibility for school education was devolved by the provincial governments to the districts in The provincial governments provide block allocations to the district governments through27 Ensuring Adequate, Efficient and Equitable Finance in Schools in the Asia-Pacific Region the Provincial Finance Commission award, according to a set formula similar to that of the federal government funds transfer to the provinces.

At the district level, budgets are prepared with funds received from the provincial government as well as funds collected from the public. The district coordination officer, the administrative head of the district, is supported by the executive district officers for activities in the various sectors, including the education sector.

At the school level, the main source of resources other than the allocation from the district government is the non-government parental contribution collected in what is known as the Farogh-i-Taleem Fund, which consists of payments of 20 Pakistan rupees PKR per student per month.

Many countries that do not have a federal structure or arrangements that involve a sharing of authority between different levels of government, have likewise adopted a decentralization and have devolved responsibility and authority to the school or institution level, including some financial control. The school grant initiatives examined in this study show that the transfer of responsibility for fund management to the school level has been undertaken in various ways.

In Indonesia, BOS School Operations Assistance funds from the central level have become the primary source of funding for schools, since a decentralized approach was adopted in Additional sources for schools are central government funds other than education allocations, regional government funds, and contributions from parents and other non-government entities. Schools consider the financial contributions from these additional sources to be unreliable as they are in small quantities, and are irregular and voluntary in nature.

In , China remodelled its basic education management system such that town-level governments, rather than the central government, were given the main responsibility for providing funds to local schools. The period to witnessed considerable growth in local authority over education funding, but local governments, especially the lowest-level township governments, came under greater expenditure pressure, which in turn intensified regional inequality in education development. Meanwhile, the devolution of responsibility led to the unintended result of making local education fundraising less responsive to local needs, as fewer and fewer fiscal resources trickled down to meet basic education needs NGok, China has made attempts to address the problem of inadequacy and inappropriate allocation of resources.

As of , education funds came from two sources, namely: fiscal and non-fiscal. The fiscal budget sources are by far the larger of the two. According to the China Educational Finance Statistical Yearbook, national fiscal education sources include public budget funds, education taxes and fees imposed by governments at various levels, public sector enterprise education outlays and revenues from school-run enterprises. Non-fiscal education sources include contributions from community groups and individual citizens, social donations and tuition and fee revenue, which vary greatly by location in terms of amounts and contributors.

Viet Nam divides the financial resources for the national education system in a similar manner to China, with two categories, namely: state budget sources and other sources. The other sources for public schools include tuition fees, admission fees and revenues from consultancy, technology transfer, manufacturing, sales and services by educational institutions, investments and donations by both native and foreign individuals and organizations.

Private schools mobilize their own resources at the local level and are not included in the government education finance plan or budget. Such schools are operated on the basis of self-financing and self-balancing of revenues and28 Ensuring Adequate, Efficient and Equitable Finance in Schools in the Asia-Pacific Region expenses, but they must adhere to the national legal audit and accounting mechanism. In profit- making private schools, the surplus after meeting school expenses and payment of government taxes is distributed to shareholders in the school.

Furthermore, community and private schools can rent or use government land or infrastructure, if schools undertake tasks assigned by the government. In Cambodia, the funds to supplement government budget allocations come from NGOs, private donors, parents, the community and incomes generated locally by schools.

It is difficult to estimate the amount of funding from NGOs and private donors and communities, since such funds are not channelled through the government and not well-recorded in school budget records. As most of the government budget is allocated for recurrent expenditures, the resources contributed by NGOs and private donors, including by political figures, are often used for school buildings and facilities.

In Japan, a large proportion of the costs of public basic education are covered by local governments, which have their own tax revenues. Half of the facility expenses and the other types of current expenses are covered by the municipality, which is the first-level local government. MEXT, Three conclusions emerge from the sketch above of sub-national and local level resource mobilization.

For private sector institutions, managed directly by non-government providers, resources are mobilized by service providers, depending mainly on cost recovery from the beneficiaries. Similarly, in Timor-Leste, Catholic schools are seen as part of the national system and are eligible for school grants from the government.

In Vanuatu, community schools receive grants as government assistance. Funding sources include fees paid by parents, contributions from the community, philanthropy and income earned by schools from entrepreneurial or service activities other than their main education programmes. As noted above, these are considered by schools to be unpredictable and they are often not included as part of the regular budget management system, so lack the appropriate records, transparency and accountability.

The potential of these resources should be better exploited, and stronger management and accountability mechanisms must be applied, beginning with recording and accounting for these resources properly, counting them as part of the total school budget and building capacity at the school level to better manage these resources. To avoid a repetition of this scenario in pursuing SDG4 and the Education agenda, it is necessary to make changes. This was a compromise because many government representatives, from both rich and poor countries, baulked at more ambitious targets, which were advocated mostly by civil society groups UNESCO, b.

While many countries in the Asia-Pacific region have already reached the indicated benchmarks for GDP share and national budget share, they nevertheless do not seem to have met the adequacy requirements in resources for their national education systems.

Adequacy of resources for education is more than having a sufficient quantity of resources, it is a function of the efficient and effective use of those resources to achieve the desired outcomes. In the business world, the strategic capability of an organization is considered to depend on the resources and competencies that it possesses.

These must reach a threshold level in order for the organization to survive. This concept of a threshold of inputs and resources to achieve desired results can be transferred to education systems. Without reaching a minimum threshold of inputs and resources the system cannot produce the expected results.

Furthermore, if the threshold is not reached, the resources may be spent in vain and wasted. For example, when primary schools lack the funds to pay for a sufficient number of teachers, this results in classrooms being packed with up to students, sitting elbow-to-elbow, which is not likely to lead to any meaningful teaching-learning.

Unfortunately, such conditions are not rare. Adequacy, efficiency and equity in resource planning and management have to be viewed and conceived in a holistic way. This study sought to understand the structure of education services, the history and tradition in education administration, the cost patterns, and how the different components fit together in the system to make the classroom and the school function to produce the desired results.

The chapter examines the structure of planning and decision-making regarding primary and secondary education with reference to financing, and mechanisms for transfer and disbursement of funds to schools. This is followed by a look at budget planning, management and implementation at the school level and at supervisory and support levels. Finally, the chapter considers the monitoring of budget implementation, trends in resource mobilization and budget management, and the availability of necessary tools and data.

The specific needs and possibilities for improvement are examined for each of the ten case study countries. With the move towards greater decentralization in planning and management of resources, which involves the devolution of certain responsibilities and authorities to the sub-national and local levels, individual schools are being given greater responsibility and control over managing resources and budgets.

However, the content and scope of sharing responsibilities between different levels of the governance structure vary considerably across countries. Similarly, the level of devolution of budgetary and financial management to individual institutions also varies. Decentralization to bestow greater authority and responsibility at the school level, with the objective of improving resource efficiency and budget management, has been a recurrent theme in school finance reform initiatives.

Box 3 describes the concept of decentralization in the context of education finance. Decentralization is the transfer of authority and responsibility for public functions from the central government to subordinate or quasi-independent government levels or to the private sector. There are several types of decentralization: political, administrative and fiscal, each with different, but overlapping, characteristics, policy implications and conditions for success. Political decentralization aims to give citizens and their elected representatives more power in public decision-making.

It is often associated with pluralistic politics and representative government, but it can also support democratization by giving citizens or their representatives more influence in formulating and implementing policies.

Political decentralization often requires constitutional or statutory reforms, development of pluralistic political parties, strengthening of legislature, creation of local political units and encouragement of effective public interest groups. Administrative decentralization seeks to redistribute authority, responsibility and financial resources for providing public services among various levels of government. It is the transfer of responsibility for planning, financing and managing certain public functions from the central government and its agencies to field units, subordinate levels of government, and semi-autonomous public authorities and corporations.

Administrative decentralization has three major forms: deconcentration, delegation and devolution. It is considered by many to be the weakest form of decentralization and is used most frequently in unitary states. Within this category, policies and opportunities for local input vary. Deconcentration can merely shift responsibilities from central government officials in the capital city to those working in regions, provinces and districts, or it can create strong field administration and local administrative capacity under the supervision of central government ministries.

Through delegation, central governments transfer responsibility for decision-making and administration of public functions to semi- autonomous organizations not wholly controlled by the central government, but ultimately accountable to it. For example, governments delegate responsibilities when they create semi- autonomous school districts. Devolution usually transfers responsibilities for services to municipalities that elect their own mayors and councils, raise their own revenues and have independent authority to make investment decisions.

In a devolved system, local governments have clear and legally-recognized geographical boundaries over which they exercise authority and within which they perform public functions. It is this type of administrative decentralization that underpins most political decentralization. Fiscal decentralization: Financial responsibility is a core component of decentralization. If local governments are to carry out decentralized functions effectively, they must have adequate revenues — raised locally or transferred from the central government — as well as the authority to make expenditure decisions.

Source: Litvack, and Seddon, Decentralization, both in terms of governance of education and of financial provision and education budget management, presents both opportunities and challenges. In the Asia-Pacific region, the challenges include capacity limitations at various levels, pre-existing disparities in funding patterns, dependence on private financial contributions, and gaps in accountability processes and structures Table 8.

School grants have been used in some countries with the basic aim of getting more resources to schools and using these more effectively through decentralization of overall educational planning and management. How this aim is served depends on the articulation of the school grant objectives, the design of funds transfers and their use, the effective implementation of the mechanisms of distribution, and whether objectives, design and implementation consistently support each other Figure 5.

Figure 5: Objectives, design and implementation of school grant policies in the context of decentralization School grants' Policy objectives How are grants allocated to schools? How are grants used by schools? Budget processes In Pakistan, the indicators show a well-defined budgeting process in place within the medium-term fiscal framework World Bank, According to the Punjab Budget Manual of , the budget cycle is distinct and the call circular issued annually provides guidelines for the budget process.

The process encompasses policy input both in the beginning, through cabinet-approved departmental ceilings, as well as at the end, resulting from a debate in the provincial assembly before the start of the fiscal year. At the district level, the executive district officer for education is responsible for day-to-day functioning of the education department.

The functions of this office include transfers and postings of teachers and other staff, monitoring, general administration, identification of new development needs and overseeing of programmes aimed at improving the quality of services delivered by the education department. Salaries of all government employees, including teachers, are deposited by the district accounts officers directly into the private bank accounts of the employees.

The executive district education officer, who is supported by other officers, prepares a detailed annual budget for all employees every year based on the requests received from individual schools on an actual basis and maintains all records of current and development budget allocations and expenditures City District Government of Rawalpindi website.

While a detailed budget planning process has been put in place see Figure 6 , the complex procedures for releasing budgetary allocations, along with weak financial management capacity in the line agencies, are sources of delays and inefficiencies in budget execution. The study found that gaps in the financial accountability process result in poor delivery of services. In , Viet Nam launched a policy on the autonomy of public administrative units, which was revised in early and stipulated a mechanism for exercising the autonomy of public administrative units, including public schools.

Based on a new law, public schools have autonomy not only in terms of organizational management but also in terms of finance planning, use and management. To prepare the annual national budget plan, due at the end of each academic year,5 the lower levels of government and the schools prepare financial plans for the upcoming school year and they submit these plans to the next-highest level of government e.

During July and August, a meeting about the annual national budget plan is held at the Ministry of Finance. In September, the ministry reports to the central government and a decision is taken on how to balance the budget. Then the budget is presented at the national assembly meeting in October. Once the budget is approved by congress, it is implemented, re-tracing the steps that were followed for its preparation and approval, this time going from the central to the local level.

The procedure for budget preparation and allocation is illustrated in Figure 7. The main sources of school funding, according to representatives of primary schools visited for the study, are: the state budget, the community, parents and grants. At the end of each academic year, schools prepare and submit to the district finance division their financial plans for the upcoming school year.

These plans are based on the real budgets of previous years and the expected 5 An official school year or academic year starts on 5 September and finishes by the end of May the following year. Summer holiday last for three months, from June to August. The budget plans can be changed in accordance with the number of pupils enrolled and any additional activities being implemented.

When schools have procurement contracts, the money is transferred directly to the accounts of the providers. For expenditures over million Viet Nam dong VND , schools need to get approval from the district finance division. Under pilot reform activities, greater authority and autonomy are being vested in schools.

For example, each school participating in the pilot project Viet Nam Escuela Nueva, VNEN , which is modelled after the Columbia Escuela Nueva for individualized and multigrade instruction, has a bank account in the name of the principal. Principals interviewed for the study have not seen any delays in the payment process from the treasury to schools. As of , primary and secondary schools in Cambodia received at least two types of school grants, namely: the School Operations Budget and School Improvement Grants.

The latter is a project-based approach supported by SIDA and is not part of the regular budget. All three projects focus on extending education access and quality to disadvantaged children and adopt direct school grants as a strategy. Schools receiving school campus and satellite support grants choose, from an eligible expenditure list, how to spend the grant funds. The list includes learning materials, school furniture, small repairs, teaching assistants and food for students in satellite campuses.

The schools have to follow the procedures mentioned in the project implementation manual to withdraw cash from the bank account or pay for a contract. Documentation necessary for the release of funds include: a plan, receipts, minutes of meetings and procurement contracts. School communities are expected to be36 Ensuring Adequate, Efficient and Equitable Finance in Schools in the Asia-Pacific Region able to participate in preparing the grant proposals and oversee grant implementation to ensure that the funds are used as stipulated in the grant contracts.

A pragmatic financial decentralization approach While Viet Nam is undertaking trials to decentralize and to devolve greater responsibility to schools, in China attempts are being made to find a balance between authority and accountability across different levels of government, rather than cede direct responsibility to the school or the local level. Insufficient government investment led to some serious problems for rural schools, including a shortage of recurrent funds, comparatively low salaries for teachers, insufficient teachers and a downward trend in teaching quality.

The county governments took over the duty of providing funds for primary and secondary schools. However, many counties with low fiscal resources were nevertheless unable to break away from the dilemma of inadequate investment in basic education. Consequently, a new basic education fiscal system was introduced in , under which the funding was to be provided fully from public finances.

In this way, the burden on families was relieved. Moreover, a clear-cut assignment of responsibility among different levels of government was determined in a pragmatic way. Thus, compulsory basic education financing is shared between the central and local governments. The provincial governments are in charge of funding the plan as a whole and the responsibility of fund management falls to county-level governments.

Through a series of reforms and change, the responsibility for education funding and government obligations at all levels have been better defined. The prevailing system of financing basic education is based on the governmental mainstay role and the fact that families and communities supplement government funds China Country Case Study; NGok, ; see Box 4.

Furthermore, China also has an internal supervision system. There are three types of efficiency: economic efficiency, management efficiency and institutional efficiency. The first type is usually defined as the ratio of inputs to outputs. Measuring the outputs of basic education is a challenge, and conclusions vary from case to case. Low efficiency in the use of education funds is a global issue and China is no exception.

The second type of efficiency stems from the approach and results of fund management, and the third type relates to the practices of relevant institutions and the process and rationality in their use of funds. Large differences were seen between the sampled schools in their efficiency in terms of the use of public education funds.

Overall, however, the interviewees at the sampled schools and local officials felt that useful mechanisms were in place for ensuring economic efficiency. Source: China Country Case Study of School Finance, Per capita funding The recent introduction of systems of per capita financing in Eastern Europe and Central Asia, justified in part on the grounds of decentralization, was an important departure from the way in which most education systems had been financed previously.

Per capita financing is seen as a transparent and fair modality for fund allocation to schools. It is a means of determining the amount of funds to be made available while giving greater authority to the school level, and can be applied to block grants or to specific-purpose allocations. Per capita funding is also viewed as a means of improving efficiency in education spending, increasing competition among schools, increasing school autonomy and improving the accountability of expenditure, with the overall goal of improving the quality of education and increasing equity in the system.

World Bank country studies in Eastern Europe and Central Asia Armenia, Estonia, Georgia, Lithuania, Poland and the Russian Federation illustrate how countries transitioning from a communist system undertook financing reforms and moved to per capita financing. Decentralization of responsibility to either local governments or directly to schools features prominently in such reforms World Bank, Variations of per capita funding, often in combination with other criteria, have been applied in the Asia-Pacific region when resources have been transferred to the school level through the school grant mechanism.

The nature, level and impact of decentralization of basic education financing and provision vary greatly between countries, as these depend on the circumstances and institutions in each country. In some circumstances, decentralization has contributed to improving, even if only slightly, the performance of education systems.

However, there are many countries with centralized, predominantly publicly-delivered education that have well-performing education systems, as indicated by their results in international tests of academic performance such as the Programme for International Student Assessment UNESCO, At these meetings the teachers and staff decide their priorities and the budget expenditure rate for each item. The school budget is then used in accordance with financial regulations.

In most of the interviewed schools, only the school management committee was found to be actively involved in the management of state-provided funds. For school grants, such as the VNEN, the Department of Education and Training DOET holds a dissemination workshop for principals and key school staff in each province to explain the benefits, the eligibility criteria and the responsibilities of the participating schools. If schools are successful in getting a grant, the schools each establish a grant management unit, which includes the principal, vice principal, accountant and representatives of the teachers and parents.

The unit assigns responsibilities to each of the members. For example, the principal is put in charge of the overall grant implementation, while the accountant prepares the documents related to expenditure for school activities. The representatives of the teachers and parents cooperate with the unit in implementing activities and verify whether the grants are used appropriately.

In addition, schools follow other requirements according to the guidelines provided by the provincial grant management committee. For the second category, procurement of three types of items is permitted: printed materials such as training materials and learning guides; equipment for schools e.

The first two types of items are procured by the provincial project management unit. Decision-making for the last type is made at the school level, involving head teachers, the physical infrastructure committee and the accountant. Schools then submit their plan to the provincial project management unit. After receiving approval, schools must implement the activities as submitted in the plan.

Decision-making at the school level for the use of school grants requires setting up a mechanism involving the stakeholders at that level, as illustrated by the case of Myanmar see Box 5. Local stakeholders have the opportunity to offer their opinions and suggestions freely through the Parents and Teachers Association and the Build-Operate-Transfer body, or in person to the committee or the head teacher.

The committee has to strictly follow the guiding principles in the operational guidelines. Sometimes problems arise from differences between proposed and actual prices of items. The head teacher has to confirm with the committee the activities to be undertaken under the school grant and report them to the committee.

Regulations do not permit expenses to be incurred between the end of March and the end of June. There may be difficulties about securing the grant funds during this period as many schools are situated far from banks. In this case, the head teacher or a responsible person in the community serves as the treasurer to ensure that grant funds are kept secure.

Source: Myanmar Case Study of School Finance, 4 3 Criteria for the distribution of school budget and grants When making decisions regarding financial allocations to schools, consideration is given to which schools and students should receive government financial support and for what activities. Objectives and expenditure items are then decided accordingly.

Then decisions are made regarding how much should be allocated for each of these items. This varies depending on the local cost of living and the size of the school. For example, Lao Cai, a rural location, spends about 2. When schools withdraw cash or make payments for procurement contracts, they need to submit documents to the treasury.

School construction and major restoration contracts funded by provincial budget are managed at the provincial level. Money is transferred directly from the school account to the suppliers based on submitted documents from schools. Schools participating in SEQAP are mostly located in disadvantaged provinces that have half-day or mixed-day schooling. This school had a high proportion of disadvantaged students. Most of its pupils were ethnic minorities.

The school needs to provide students with lunch twice a week and a full day of schooling for the whole week to satisfy the criteria of SEQAP. In Pakistan, some districts are disproportionately disadvantaged in terms of their share in education expenditure. District expenditure accounts for about two thirds of total education expenditure in the provinces. By and large, it consists of salary and non-salary expenditure for primary, middle and secondary schools.

Development expenditure is planned and executed by the provincial tier. With over three quarters of the total education funds spent on personnel, little is left for allocation at the school level following the needs-based rational criteria for allocation and use of funds.

The school grant initiative in Vanuatu follows a similar method of transfer of funds to schools through provincial and district level intermediary layers. The grant criteria Box 6 illustrate the efforts to ensure expenditures are made for the permitted purposes. The grant is designed to cover the operational costs of schools, so only applies to certain authorized items. In this was extended to cities and towns. Basic education financing was gradually fully integrated into the scope of the public budget.

A new compulsory education fund guaranteed the sharing of funding responsibilities pro rata according to different education development projects among government agencies at the central and sub-national levels. Accordingly, governments at different levels shared the funding burden by way of general transfers and earmarked transfers for specific purposes. The former consist of general public funds for schools and salary transfer payment for teachers from regular budgetary funds.

Other examples are special funds for building maintenance and renovation of rural primary and secondary schools, subsidies for rural schools, subsidies for nutritious meals for rural students and the National Compulsory Education Project subsidy in poor areas.

Each government level determines its basic education funding criteria on the basis of its own financial capacity and education development objectives, rather than by a resource allocation formula. The education funding criteria of a lower level of government are expected to comply with relevant requirements and regulations of governments at higher levels. For example, in the central government required that the total public fund per pupil at all levels of governments in the middle and western regions would be China yuan CNY per primary school student and CNY per junior secondary school student.

In the eastern region it was set at CNY per primary school student and CNY per junior secondary school student. The corresponding funds were still pro-rated among central and local finance providers, applying different proportions for regions of the country according to their economic development status. In the western and middle regions, the proportions were and respectively, between the central and sub-national governments, while in the eastern areas, the sharing proportions between central and local finance varied depending on the province.

Governments at the sub-national level complied with this pro-rating mechanism. For instance, Guangdong Province divided all the counties under its jurisdiction including cities and districts into five grades, depending on their economic conditions, and then determined the provincial share ratios for compulsory education funds as per cent, 80 per cent, 56 per cent, 40 per cent and 20 per cent, respectively. The funding needs were calculated by multiplying the total number of enrolled students with the public funds allocated per pupil.

However, the actual budgets and transfers of fund per pupil were still determined through negotiations between the fiscal and education departments, using the formula as a guideline. The same mechanism was also applied to various types of project-specific school grants. The process is similar to that in China. The variable costs are calculated on the basis of an index that includes teacher salary items base salaries and benefits and other operational expenses such as stationery, books, periodicals and postage and communication costs.

The school location central or remote and the number of students are taken into account. An additional index was introduced in to provide services to children with special needs. The local cost of living is also taken into account.

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