ABSTRACT
This chapter explores the findings from the Planning, Allocations and Expenditures, Institutions: Studies in Accountability district studies to analyse the current financing system. Through the PAISA findings, it argues that the current system for financing elementary education is extremely centralised leaving little discretion and decision-making power at the school management level. At the outset it is important to state that this paper does not attempt to pass judgement on whether decentralisation or greater autonomy at the school level is the only or even the appropriate mechanism for strengthening the link between financial outlays and learning outcomes. As revealed by the PAISA 2011 study, the current system of financial transfers to schools is based on specific guidelines that curb flexibility at the school level. To conclude, this paper examines the day-to-day implementation of Sarva Shiksha Abhiyan (SSA) planning and budgeting systems.
