Tracking Education Budget

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Tracking Education Budget (Building, Teachers,
Computers, school meals) Experience from the
Philippines
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First Step Know The Budget Execution Process
Budget Execution
Finance Ministry Prepares Disbursement/Fund
Release Program
Education Agency prepares Work Financial Plan
Allotment Release Order is issued based on Plan
Cash is Received by implementing Agency
Program/Project/Activity Is Implemented
Reporting
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Documentation Forms Document Everything!
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• FIELD VISITS TO SCHOOLS
• School Principals or Head Teachers interviewed
  concerning the budget items to be tracked
• Relevant Documents are requested
• Dates funds received and procurement/ hiring and
  construction/repairs are checked
• Determine causes in cases of Delays
• Newly hired teachers are interviewed
• Parents and students interviewed for feedback and
  validation
• Photo documentation done

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Tender Documents
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• NOW, THE DONTs
• Do not track the entire education budget select
  only the critical, sensitive or suspicious
• Do not do a corruption watch this can be another
  project by another coalition
• Do not cover the entire country take only what
  is feasible
• Engage others to help out in the tracking
  exercise
• Do not do a comprehensive survey focus on
  tracking.
• Don't look at just the bad side. Do an
  appreciative inquiry.
• Know when to back off when sailing gets rough