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Budget allocation and financial incentives

Promising policy options

Promote inclusive education through school funding

Many countries show considerable financial commitment to providing additional support for students at risk of underperformance, especially if they are from a minority background. There is a need to put sufficient attention to monitoring the outcomes of different student groups such as socio-economically disadvantaged students, students with a migrant background, indigenous students, and students with special educational needs. School Committees and Boards play a vital role in discussing the use of funding for different student groups, with the school leadership. This could be done in the following manner:

  • identify at-risk students, it is then easier to understand the requirement of funds to rectify the shortfalls and inequities;
  • monitor equity issues at a system level can inform resource use decisions to address inequities;
  • help to target financial support more effectively; and
  • increase the overall focus on equity in resource use decisions among different stakeholders across the system, including at the level of sub-central authorities and schools.

Lay emphasis on collection and analysis of data on the demographic characteristics of schools, such as students, the learning and associated outcomes of disadvantaged students, through national assessments and labour force surveys (OECD 2017).

Countries should set clear equity goals for the system and develop related indicators to monitor the achievement of these equity goals.

Analyse specific groups of students and their learning outcomes and key performances. The information should then be broken down for different student groups to facilitate the analysis of the challenges faced by each particular group. This could additionally facilitate peer learning among schools with a similar student intake and similar challenges.

Commission thematic studies on the use of resources for equity is another option for monitoring the equity of the school system. Countries may have implemented different policies and programmes to address social disadvantage over time. This includes programmes introduced by different ministries or authorities, such as the ministry of social affairs.

Implement models to properly monitor the efficiency of the usage of funds by different schools, especially when it comes to providing high-quality teaching and learning for all students. This is particularly relevant in the case of targeted programmes that provide additional resources to disadvantaged students.

Increasing national tax revenue is key to expanding education financing. This can be achieved through measures to build up a progressive tax system, fairer taxation of multinationals and corporations, reducing exemptions and ineffective incentives, and reducing corruption and tax avoidance. Reducing tax exemptions alone could have a significant impact on the overall education budget. For example, in Kenya, it was estimated that total incentives and exemptions in 2012 equalled $1.1 billion a year, which could double the public primary education budget (Mowe & Walker, 2016).

A potential strategy is to increase tax revenue, building a progressive tax system:

  • tax wealth, corporations, property, and high-level incomes;
  • limit regressive taxes that burden the poor such as VAT;
  • include the informal sector in tax collection; and
  • diversify the tax base, including small and medium businesses.

Eliminate tax breaks and exemptions, particularly the following incentives which are not shown to be strong determinants for investment:

  • discretionary incentives;
  • tax holidays;
  • free zones;
  • stability agreements.
  • loopholes that allow tax evasion;
  • tax and royalty arrangements benefiting extractive industries;
  • large energy subsidies;  and
  • international restrictions on government borrowing.

Aim at reducing corruption. Give civil society roles in overseeing budgeting processes.

Understand the different types of funding allocated for schools to promote equity, such as:

  • administrative discretion, which is based on an individual assessment of the amount of resources that each school needs. Although it serves schools’ needs more accurately, it requires extensive knowledge of each school and measures to prevent misuse of resources;
  • incremental costs, which takes into consideration the historical expenditure to calculate the allocation for the following year with minor modifications to take into account specific changes (e.g. student numbers, school facilities, input prices); and
  • formula funding, which involves the use of objective criteria with a universally applied rule to establish the amount of resources that each school is entitled to. Formula funding relies on a mathematical formula which contains a number of variables, each of which has a coefficient attached to it to determine school budgets. Formulas typically contain four main groups of variables: basic: student number and grade level-based, needs-based, curriculum or educational programme-based, and school characteristics-based.
References
IIEP-UNESCO. 2015. Educational access, equity, and development: planning to make rights realities. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000235003

Inclusive and Special Education Review Working Group. 2005. Inclusive and Special Education Review. Floriana, Malta: Ministry of Education, Youth and Employment. http://education.gov.mt/en/resources/documents/policy%20documents/inclusive%20and%20special%20education%20review.pdf

Mowe Jahnsen, K.; Walker, J. 2016. Financing matters: A toolkit on domestic financing for education. Johannesburg: Global Campaign for Education. Retrieved from: http://www.campaignforeducation.org/docs/resources/GCE%20Financing_Matters_EN_WEB.pdf

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning, OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C

UIS (UNESCO Institute for Statistics). 2007. Educational equity and public policy: comparing results from 16 countries. Montreal. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000149523

UIS (UNESCO Institute for Statistics). 2018. Handbook on Measuring Equity in Education. Montreal. Retrieved from: http://uis.unesco.org/sites/default/files/documents/handbook-measuring-equity-education-2018-en.pdf

UNESCO. 2014. UNESCO education strategy 2014-2021. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000231288

UNESCO. 2016. Assessing the focus of national education financing policies on equity. Background paper prepared for the 2016 Global Education Monitoring Report. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000245619

UNESCO. 2017. Ensuring adequate, efficient & equitable financing in schools: school finance in the Asia-Pacific region. Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000246922

UNESCO. 2018. Concept note for the 2020 Global education monitoring report on inclusion. GEM Report. Paris: UNESCO. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265329

UNESCO. 2019. Global education monitoring report, 2019: Migration, displacement and education: building bridges, not walls. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265866

UNESCO/International Bureau of Education. 2009. Defining an Inclusive Education Agenda: Reflections around the 48th session of the International Conference on Education. Geneva: UNESCO. http://unesdoc.unesco.org/images/0018/001868/186807e.pdf

World Bank. 2014. SABER in Action: An Overview. Strengthening education systems to achieve learning for all. http://wbgfiles.worldbank.org/documents/hdn/ed/saber/supporting_doc/in_acti ons/SABER_in_Action_Overview.pdf

World Bank. 2013.  What Matters Most for School Finance: A Framework Paper. Washington, DC: The World Bank. Retrieved from:  http://wbgfiles.worldbank.org/documents/hdn/ed/saber/supporting_doc/Background/FIN/Framework_School_Finance.pdf

Promote an ongoing and regular assessment of the flow of resources

Countries should have a clear idea of available resources and how they are mobilised for policy implementation. As explained by Suzanne Grant Lewis, it is crucial to know ‘where the money comes from, where it goes, or whether it is spent efficiently’ (IIEP-UNESCO, 2018: 250). This can be achieved through National Education Accounts (NEA). A National Education Account (NEA) is a comprehensive framework which collects, processes, and analyses large quantities of diverse data collected from all education levels, all education providers, and all sources of funding (UIS-UNESCO, 2016). Studies on NEA, done by IIEP and UIS with eight partner countries, highlighted households as principal funders of education. This aspect is particularly relevant since ‘when families carry so high a burden for children’s education, it is more difficult to ensure equity of access and learning’ (IIEP-UNESCO, 2018: 250). Thus, to ensure equitable learning opportunities for all, aspects related to education finance should be taken into consideration by policy-makers throughout the policy design process.

Overall, financial monitoring systems, implemented at all levels, allow decision-makers to evaluate how the use of funding translates into educational processes and outcomes. Monitoring and assessment further improve decision making, especially when it involves an analysis of both financial and educational data and the identification of effective policies and programmes. To facilitate the monitoring of the effectiveness of school funding, countries should make efforts to integrate the different existing databases. This would help to link resource use decisions with results, facilitate better decision making, and create transparency of resource use. For more information see Policy page on Use of existing data.

It is also recommended that countries implement an inclusive strategic budget planning process (for more information on this, refer to the OECD, 2017).

For more information on improving budget allocation, refer to Policy pages: Financial constraints; High unit costs ; Insufficient budget; High direct costs and High opportunity costs.

References
Bilal Barakat. 2020. Resource allocation for inclusive education: A GEM Report analysis. Presented at CIES Conference, San Francisco, 2019. Global Education Monitoring Report, UNESCO. Retrieved from: https://static1.squarespace.com/static/57aa9cce6b8f5b8163fdc9a3/t/5cf6da9bbf33d400016fdec9/1559681692825/GEMR+CIES+presentation_Country+Profiles.pdf

IIEP-UNESCO. 2015. Educational access, equity, and development: planning to make rights realities. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000235003

IIEP-UNESCO. 2018. Learning at the Bottom of the Pyramid: Science, Measurement, and Policy in Low-Income Countries. Paris: IIEP-UNESCO. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265581

Inclusive and Special Education Review Working Group. 2005. Inclusive and Special Education Review. Floriana, Malta: Ministry of Education, Youth and Employment. http://education.gov.mt/en/resources/documents/policy%20documents/inclusive%20and%20special%20education%20review.pdf

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning, OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C

UIS (UNESCO Institute for Statistics). 2007. Educational equity and public policy: comparing results from 16 countries. Montreal. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000149523

UIS (UNESCO Institute for Statistics). 2018. Handbook on Measuring Equity in Education. Montreal. Retrieved from: http://uis.unesco.org/sites/default/files/documents/handbook-measuring-equity-education-2018-en.pdf

UNESCO. 2014. UNESCO education strategy 2014-2021. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000231288

UNESCO. 2016. Assessing the focus of national education financing policies on equity. Background paper prepared for the 2016 Global Education Monitoring Report. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000245619

UNESCO. 2017. Ensuring adequate, efficient & equitable financing in schools: school finance in the Asia-Pacific region. Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000246922

UNESCO. 2019. Global education monitoring report, 2019: Migration, displacement and education: building bridges, not walls. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265866

UNESCO/International Bureau of Education. 2009. Defining an Inclusive Education Agenda: Reflections around the 48th session of the International Conference on Education. Geneva: UNESCO. http://unesdoc.unesco.org/images/0018/001868/186807e.pdf

World Bank. 2014. SABER in Action: Annual Report. Strengthening education systems to achieve learning for all. Retrieved from: http://documents1.worldbank.org/curated/en/133961468306883460/pdf/933840AR0PP1460nualReportFY14FINAL.pdf

Promote accountability for the management of the resources

In decentralised countries where there is autonomy presented to different levels of management, especially when related to financial resources, it is fundamental to promote accountability for the management of resources. Promoting accountability through the setting up of evaluation models at the management level is beneficial, as this promotes the more effective use of resources that takes into account pedagogical considerations and the impact of resource use on teaching and learning.  These measures include external school evaluations, school self-evaluations, and school leader evaluations. Note that these evaluations should also include an evaluation of the effective use of school funding, as it ensures that schools are held accountable for the use of their resources. Evaluating the effectiveness of the way in which funding is used at the school level should go beyond budgetary and financial compliance and financial stability.

Countries should assess how schools use their funding to promote the general goals of the school system, implement their school development plan and ultimately improve teaching and learning for all students based on a common vision of a good school. Evaluations should combine both pedagogical and financial aspects of school operation, and review how resource use affects the achievement of strategic goals and the quality of teaching and learning.  

In countries where different authorities hold responsibilities for different aspects of school operation, they should be encouraged to collaborate and to take the information resulting from different evaluation processes into account.

It is also important to set up a feedback system for schools. This ensures that both pedagogical and financial aspects and the links between them receive sufficient attention, and improves their decision making on how to make better use of their resources and promote school development.

References
Bilal Barakat. 2020. Resource allocation for inclusive education: A GEM Report analysis. Presented at CIES Conference, San Francisco, 2019. Global Education Monitoring Report, UNESCO. Retrieved from: https://static1.squarespace.com/static/57aa9cce6b8f5b8163fdc9a3/t/5cf6da9bbf33d400016fdec9/1559681692825/GEMR+CIES+presentation_Country+Profiles.pdf

IIEP-UNESCO. 2015. Educational access, equity, and development: planning to make rights realities. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000235003

IIEP-UNESCO. 2018. Learning at the Bottom of the Pyramid: Science, Measurement, and Policy in Low-Income Countries. Paris: IIEP-UNESCO. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265581

Inclusive and Special Education Review Working Group, 2005. Inclusive and Special Education Review. Floriana, Malta: Ministry of Education, Youth and Employment. http://education.gov.mt/en/resources/documents/policy%20documents/inclusive%20and%20special%20education%20review.pdf

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning, OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C
UIS (UNESCO Institute for Statistics). 2007. Educational equity and public policy: comparing results from 16 countries. Montreal. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000149523
UIS (UNESCO Institute for Statistics). 2018. Handbook on Measuring Equity in Education. Montreal. Retrieved from: http://uis.unesco.org/sites/default/files/documents/handbook-measuring-equity-education-2018-en.pdf
UNESCO. 2014. UNESCO education strategy 2014-2021. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000231288
UNESCO. 2016. Assessing the focus of national education financing policies on equity. Background paper prepared for the 2016 Global Education Monitoring Report. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000245619
UNESCO. 2017. Ensuring adequate, efficient & equitable financing in schools: school finance in the Asia-Pacific region. Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000246922
UNESCO. 2019. Global education monitoring report, 2019: Migration, displacement and education: building bridges, not walls. Paris. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000265866
UNESCO/International Bureau of Education, 2009. Defining an Inclusive Education Agenda: Reflections around the 48th session of the International Conference on Education. Geneva: UNESCO. http://unesdoc.unesco.org/images/0018/001868/186807e.pdf
World Bank, 2014. SABER in Action: An Overview. Strengthening education systems to achieve learning for all. http://wbgfiles.worldbank.org/documents/hdn/ed/saber/supporting_doc/in_acti ons/SABER_in_Action_Overview.pdf

Capacity building for evaluating the use of financial resources

Oversight of the use of school funding at the local level can help ensure that decisions about the use of financial resources meet local needs and provide conditions for strong local accountability. However, sub-central authorities may have little capacity for monitoring and evaluating the use of funding, in particular how the use of funding relates to teaching and learning. (OECD 2017).

Local agents may focus on budgetary and legal compliance only and rely on other actors of the system, such as central education authorities and central inspection services, to evaluate the pedagogical aspects of school operation.

Train decision-makers to make connections between the ability to use data for improvement decisions on the use of resources and improvements in the quality of teaching and learning.

A review of existing approaches by different sub-central authorities can serve to identify and share examples of good practices. It is important to build the evaluation and monitoring capacity of school leaders and school boards.

School leaders should be able to collect and report data on school budgets and student outcomes to their responsible authorities as well as the school community in effective ways.

Central authorities should provide exemplars of good practice in data analysis, reporting, and communication to make sure some minimum requirements are met. The school community, including teachers, should have a prominent role in monitoring the use of funding at a local level as part of their overall role for school development and should receive training in this area.

Involve all relevant stakeholders. There is a need for the identification of key stakeholders, and providing them with the tools to interpret and analyse data and other evaluation processes is an important part of giving them the expertise they need to take part in multiple accountability systems.

Schools need to be ready and open to stakeholder involvement. School leaders play a key role here in ensuring the openness of their school to parents and members of the local community. For example, it could be a requirement for schools to seek the school community’s formal approval for the school’s annual budget plan and it could be mandatory for school leaders to present quarterly financial reports for discussion by their community.

A number of ways exist to promote newer ways for budget allocation:

  • Lump-sum transfer: The greatest degree of administrative freedom is granted to local authorities when funding is transferred as a lump sum. The lump-sum mechanism leaves discretion to sub-central authorities over the proportion allocated to school education. Belgium, Denmark, and Sweden transfer lump-sum grants to regional/state or local authorities (municipalities in Denmark and Sweden; the Flemish Community and the French Community of Belgium).
  • Block Grant: A block grant consists of funds that lower-level authorities are required to use for current expenditure in pre-school or school education at their own discretion. This, therefore, leaves a high degree of discretion over the proportion of the grant that will be allocated to different categories of current expenditure, such as salaries, operational costs, and also over the amount allocated to each school (in the case that the local authority is responsible for more than one school). Iceland transfers funding to municipalities in the form of a block grant for compulsory education. In the Slovak Republic, the major funding transfer to school providers (regions, municipalities and private schools) comprises one block grant for salaries and operational costs. School providers are free to use this grant for any type of expenditure.
  • Earmarked grant: An earmarked grant consists of funds that lower-level authorities are required to use for specific elements/items of current expenditure in pre-school or school education (e.g. teacher salaries). In Estonia, the central authorities transfer a set of different earmarked funds to school providers for specific educational purposes, the major funding transfer is for general education and covering teacher and school leader salaries and professional development, study materials, and school lunches.
  • School-specific grant: A school-specific grant consists of funds that lower-level authorities are required to use for current expenditure in specific schools. In Chile, school-specific funds are allocated to reward top-performing schools.
References
UNESCO-IBE (International Bureau of Education). 2009. Defining an Inclusive Education Agenda: Reflections around the 48th session of the International Conference on Education. Geneva: UNESCO. Retrieved from: http://unesdoc.unesco.org/images/0018/001868/186807e.pdf

Inclusive and Special Education Review Working Group, 2005. Inclusive and Special Education Review. Floriana, Malta: Ministry of Education, Youth and Employment. http://education.gov.mt/en/resources/documents/policy%20documents/inclusive%20and%20special%20education%20review.pdf

World Bank, 2014. SABER in Action: An Overview. Strengthening education systems to achieve learning for all. http://wbgfiles.worldbank.org/documents/hdn/ed/saber/supporting_doc/in_acti ons/SABER_in_Action_Overview.pdf

UNESCO. 2016. Assessing the focus of national education financing policies on equity. Background paper prepared for the 2016 Global Education Monitoring Report. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000245619

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning, OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C

Other policy options

Set up a transparent budgetary allocation system

Promote a transparent education budget at the central level. The importance of a transparent budgetary reporting can be broadly listed as budgetary reporting can provide decision-makers with clear information about resource use on which to base their decisions enhance the quality of policy decisions, and it strengthens public participation and oversight.

Budgetary reporting should be linked to evidence about the quality and equity of the school system in relation to established policy objectives and targets. This further helps with communicating the goals of the investments in the school system and build social consensus about fiscal efforts for schooling.

Develop a national reporting framework that brings together financial indicators and performance indicators, including information on the learning outcomes for students at risk of low performance.

In decentralised systems, sub-central authorities, such as regions or local authorities, should provide adequate information about their sub-central education budgets. This should include reporting on the use of central resources to increase transparency about the flow of resources.

Make information on the average amount of financial resources such as average per-student expenditure, public information. Additionally, making information public facilitates the monitoring of equity of available resources across different sub-systems and geographical areas.

References
The Abidjan Principles. 2019. The Abidjan Principles on the human rights obligations of States to provide public education and to regulate private involvement in education. Adopted on 13 February 2019. Retrieved from: https://www.abidjanprinciples.org/en/principles/overview

The World Bank. 2016. SABER what matters most for equity and inclusion in education systems : a framework paper. SABER working paper; no. 10. Washington, D.C. : The World Bank Group. Retrieved from : http://documents.worldbank.org/curated/en/621711500379564153/SABER-what-matters-most-for-equity-and-inclusion-in-education-systems-a-framework-paper

UNESCO. 2017. A guide for ensuring inclusion and equity in education. Paris: UNESCO. Retrieved from: http://unesdoc.unesco.org/images/0024/002482/248254e.pdf

UNESCO. 2009. Education financial planning in Asia: implementing medium-term expenditure frameworks: Thailand. UNESCO: Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000184850

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning. OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C

Promote accessible school financial management reports

Encourage the dissemination of information, especially for schools that have greater autonomy related to their financial resources. This could be done by incorporating them into the school development plan, school budgets, and other miscellaneous activities. Other ways in which the dissemination can take place are:

  • introducing a school-level reporting framework that is developed together with schools which enables schools to examine the impact and improve their decisions. Make the public resources each school receives privy to the public, alongside the use of those resources and, possibly, the educational outcomes at the school. Although, school-level information about school performance needs to be put into broader national contexts and policies, such as, on school choice, and the particular context of a school, such as students’ socioeconomic background; and
  • in cases where Public schools raise their own finds, especially, in addition to public funding (e.g. through the provision of extracurricular activities, meal provision and rental of facilities), these resources should be accounted for in their school budgets. Public schools should make information about the amount of private income and how it has been spent publicly available. Publicly-funded private schools should be required to be transparent not only on the expenditure of public funding, but on their other sources of revenue, such as parental fees, and how these have been spent.

 (For more information on the public and private relationship on funding education, refer to the Abidjan Principles.)

It is also important to improve administrative relationships. Schools should have sufficient administrative support, through staffing and their school provider, to comply with reporting requirements.

The administrative burden should be reduced by providing schools with easy access to national data sufficiently disaggregated for use at the school level. Depending on the nature of the school-level report, reports could also be prepared directly by higher-level authorities, to not impose any additional paperwork on schools.

References
The Abidjan Principles. 2019. The Abidjan Principles on the human rights obligations of States to provide public education and to regulate private involvement in education. Adopted on 13 February 2019. Retrieved from: https://www.abidjanprinciples.org/en/principles/overview

The World Bank. 2016. SABER what matters most for equity and inclusion in education systems : a framework paper. SABER working paper; no. 10. Washington, D.C. : The World Bank Group. Retrieved from : http://documents.worldbank.org/curated/en/621711500379564153/SABER-what-matters-most-for-equity-and-inclusion-in-education-systems-a-framework-paper

UNESCO. 2017. A guide for ensuring inclusion and equity in education. Paris: UNESCO. Retrieved from: http://unesdoc.unesco.org/images/0024/002482/248254e.pdf

UNESCO. 2009. Education financial planning in Asia: implementing medium-term expenditure frameworks: Thailand. UNESCO: Bangkok. Retrieved from: https://unesdoc.unesco.org/ark:/48223/pf0000184850

OECD (Organisation for Economic Cooperation and Development). 2017. The Funding of School Education: Connecting Resources and Learning. OECD Publishing, Paris. Retrieved from: https://www.oecd-ilibrary.org/docserver/9789264276147-en.pdf?expires=1576759369&id=id&accname=guest&checksum=D9E21542B235E5BB44A6AB4D1F6B2D1C

Updated on 2021-04-27

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