paisa planning, allocations & expenditures, institutions: studies in accountability
TRANSCRIPT
![Page 1: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/1.jpg)
PAISAPlanning, Allocations & Expenditures, Institutions: Studies in Accountability
![Page 2: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/2.jpg)
India’s elementary education budget is rising………………
![Page 3: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/3.jpg)
…………but outcomes are in a “BIG STUCK”
Children who can read std 2 level text (story level)
![Page 4: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/4.jpg)
No correlation between per-child cost and learning outcomes
* Children in Std 5 that can read std 2 textbook (story level)
![Page 5: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/5.jpg)
No correlation between per child cost and inputs (PTR)
![Page 6: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/6.jpg)
Why don’t outlays translate in to outcomes?
• Are we allocating the right resources in the right activities?• Is money reaching its destination?• Who takes expenditure decisions?• Are these linked to needs on the ground?• There is very little empirical understanding of
how increased allocations translate to actions (planning and decision making, fund flows) as a result inefficiencies from one year (or one scheme) simply translate to the next year.
![Page 7: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/7.jpg)
Introduction to PAISAPAISA National Report• Survey focuses on 3 core grants
that every school in the country receives
• Survey undertaken through ASER• PAISA is now in its 3rd year• Over 14,280 schools visited in 2011• Survey conducted through citizens
groups making PAISA the first and only national effort to track expenditure
• Key questions:• Do schools get their money?• If so, when do schools get their
money?• Do schools get all their money?• How do schools spend their
money?
PAISA District Studies
•In depth detailed tracking of the entire chain of government money and decision making
•9 Districts in 7 States : AP, Medak, Bihar, Nalanda & Purnea; Himachal Pradesh, Kangra; Madhya Pradesh, Sagar, Maharashtra, Satara; Rajasthan, Jaipur & Udaipur and West Bengal, Jalpaigudi
•Analysis of State Budget and GOI PAB minutes•Analysis of district AWPs & Monthly Expenditure Statements.•School survey: 140 (average) schools per district. Total sample 1,311
![Page 8: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/8.jpg)
Unpacking School Financing
![Page 9: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/9.jpg)
Top down financing. Teachers receive the highest proportion of the elementary education budget (2009-11)
School grants are the only annual grant that SMC’s have complete spending power over. These accounted for 5% of the total SSA budget in 2010-11.
![Page 10: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/10.jpg)
Decision making is top down….an example from Hyderabad
ActivityIs SMC
resolution sufficient?
Is any additional approval needed?
From whom? How long will it take?
Who can do the procurement or appointment?
What documents and other things will be needed?
Desks and
ChairsNo Yes SSA Planning 2 months SSA Office
Approval of design; Three quotations
from local suppliers
Sintex Water Tank
Yes No 2 weeks SMC Local purchase at PWD rates
Roof Repair No Yes SSA Civil / JE 1 month SMC + SSA
Approval of work and measurements;
Materials bought locally as per PWD rates; vouchers of
payments maintained
Ayah Yes No 1 week SMC Interview Notice with Date and Time
![Page 11: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/11.jpg)
Much of this money goes unspent……..
![Page 12: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/12.jpg)
District Level Expenditures (% Of allocation)
2009-10 2010-11Medak 84% NA
Nalanda 53% 50%Purnea 50% 55%Kangra 88% 80%
Sagar 69% 82%Satara 96% 86%Jaipur 99% 93%
Udaipur 86% 84%
Jalpaiguri NA 77%
![Page 13: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/13.jpg)
Part of the problem Money doesn’t reach on time……
![Page 14: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/14.jpg)
Last minute rush to devolve funds to districts
Monthly Fund flows to Kangra, HP (2010-11)
![Page 15: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/15.jpg)
Schools get their money by the end of September / October
School year begins
Money arrives
half way
into the school
year
![Page 16: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/16.jpg)
School’s don’t always get their money, although its better than we expected…………..
![Page 17: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/17.jpg)
76% schools received their grants in 2010-11
![Page 18: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/18.jpg)
Significant variation in grant receipt across districts
% Schools Reporting Grant Receipt in both 2009-10 and 2010-11
![Page 19: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/19.jpg)
No correlation between expenditures and needs on the ground
![Page 20: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/20.jpg)
Last minute rush to spend. Recurring expenditures are prioritized
Sagar, Madhya Pradesh
![Page 21: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/21.jpg)
Last minute rush to spend. Recurring expenditures are prioritized
Satara, Maharashtra
![Page 22: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/22.jpg)
Expenditures are often incurred after the close of the FY (60 day gap between grant receipt & first day of spending)
% schools that incurred expenditure after the close of the FY
2009-10 2010-11
Satara 4 5
Nalanda 9 8
Jaipur 14 5
Kangra 16 7
Sagar 16 5
Jalpaiguri 17 17
Udaipur 19 13
Medak 37 9
Purnea 38 25
![Page 23: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/23.jpg)
Implications of late arrivalStories from schools……
• Schools use their own money to purchase essential supplies and ‘adjust accounts’ •Delays in fund flows have a knock on effect. Eg. Civil works money• Lack of clarity on understanding expenditure norms•Cumbersome procedures•Schools do not get information on grant arrival• Centralization in spending which limits discretion at the school level. Udaipur & : Purnea case•Lack of clarity on decision makers at the ground level
![Page 24: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/24.jpg)
Immediate tasks…….some tinkering on the edges…….
• Financial Management: Simplification of procedures and greater flexibility in resource allocation and utilization• Training of officials in basic financial management
procedures particularly related to civil works• Greater transparency in fund flows (SMS alerts) and
regular tracking of fund flows at the school level to improve speed
![Page 25: PAISA Planning, Allocations & Expenditures, Institutions: Studies in Accountability](https://reader035.vdocuments.us/reader035/viewer/2022070410/56649f125503460f94c24fa1/html5/thumbnails/25.jpg)
• Focus needs to shift from macro inputs to micro processes. Requires a system that defines goals and objectives and enables innovation linked to needs. Flexibility and autonomy are the key ingredients of such a system. This needs:
More focus on district and school planningGreater engagement of school management committee District and block to ‘facilitate’ and ‘support’ schools
•What would the decision making, planning and fund flow tree look like?
But can this top down system deliver outcomes?