Northern Education Initiative Plus Bauchi State Education Accounts - Public Sector Subaccount Academic Years: 2013/2014 & 2014/2015

DISCLAIMER This document was produced for review by the United States Agency for International Development. It was prepared by the Bauchi State Ministry of Education in collaboration with the Nigeria Northern Education Initiative Program (The Initiative), Creative Associates International.

Submission Date: February 16, 2017

Contract Number: AID-620-C-15-00002 October 26, 2015 – October 25, 2020 COR: Olawale Samuel

Submitted by: James M. Statman, Chief of Party The Northern Education Initiative Plus 38 Mike Akhigbe Street, Jabi, Abuja, Nigeria

Email: [email protected]

Prepared by: Bauchi State Ministry of Education

In Collaboration with: Nigeria Northern Education Initiative Program (NEI Plus) Creative Associates International: 5301 Wisconsin Ave, NW, Suite 700, Washington DC, 20015, USA. Tel: 202-966-5804

With support from: United States Agency for International Development, Nigeria

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List of Authors Prepared by the State Working Group, under guidance of the Steering Committee, and with support from the Technical Assistance (TA) team. See list below

Prepared with support from TA team: • Dr. Deepika Chawla • Prof. Olakunle Frank Odumosu • Prof. Abdalla Uba Adamu • Dr. Adebayo Ajala • M. Abba Wali Abdullahi

Prepared by the Bauchi SEA III (Public sector subaccount) State Working Group: SWG ORGANIZATION Ahmad Isa Kobi SUBEB Umar Ibrahim Jaja SUBEB Abubakar Sadiq Saleh Ministry of Education Sallau Musa Dambam Ministry of Education Muhammad Hussain Giade Office of the Accountant General Auwalu Maidawa Bauchi State College of Education Babayo Bura Misau State Library Board Bala Muhammad Ministry of Women Affairs and Child Development Ismaila Adamu Ministry for Local Govt Affairs Alagh Alexander National Association of Proprietors of Private Schools Rilwan Maidawa Bauchi State Orphan and Vulnerable Children Agency Maxwell D. Gimba Special Schools Management Board Shamsudeen Shehu Abdullahi Bauchi State Planning Commission Dahiru Gidado Ministry of Religious Affairs Iliyasu Halilu Bauchi State Agency for Nomadic Education Amos W. Dingis Bauchi State Agency for Mass Education Garba M. Bandi Directorate for Higher Education Sani Usman Ganaru Computer Service Directorate, Ministry of Finance Muhammad Bature ATBU Teaching Hospital Babaji Garba Faruq Ministry of Information, Tourism and Culture Danjuma Ibrahim Gamawa Ministry of Health Saleh Muhammad Umar Bauchi State Scholarship Board Sadiq Abubakar NEI Plus, Bauchi

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Under Guidance of Bauchi State Steering Committee 1. Commissioner, State Ministry of Education (Chairman) 2. Commissioner, State Ministry of Women Affairs and Social Development 3. Commissioner, State Ministry for Local Government Affairs 4. Commissioner, State Ministry of Budget and Economic Planning 5. Commissioner, State Ministry of Information, Tourism and Culture 6. Commissioner, State Ministry for Higher Education 7. Chairman, House Committee on Education, Bauchi State House of Assembly (BAHA) 8. Executive Chairman, State Universal Basic Education Board 9. Zonal Coordinator, (North East), Universal Basic Education Commission 10. Executive Secretary, Bauchi State Agency for Mass Education 11. Director of Planning Research and Statistics, State Ministry of Education (Secretary) 12. Director of School Services, State Ministry of Education 13. Director of Planning Research and Statistics, State Universal Basic Education Board 14. Director of School Services, State Universal Basic Education Board 15. Secretary, Agency for Nomadic Education 16. Provost, State College of Education 17. Chairman, Christian Association of Nigeria 18. Chairman, Council of Ulamas 19. Chairman, Council of Chiefs 20. Chairman, State Parent Teachers Association 21. Chairman, State Nigerian Union of Teachers 22. Chairman, CSACEFA 23. National Teachers Institute, Bauchi 24. Commissioner, Ministry of Health 25. President, Association of Proprietors of Private Schools 26. NEI Plus State Team Leader (Bauchi) (Co-Secretary)

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Foreword

State Education Accounts (SEA) is a transparent framework for measuring education expenditure and comparing them to policy directions. The SEA III provides a snapshot by gathering information on all spending from public and donor sources and measures the ‘financial pulse’ of the education system answering four key questions: who is financing education (financing sources)?, how much do they spend (financing agents)?, how are funds distributed across different education providers, levels and activities?, and who benefits from or received the services (providers and uses)?.

The State Education Account (SEA) was conducted in Kano, Zamfara, Sokoto and Bauchi. Luckily enough, Bauchi and Sokoto states have conducted the second round of SEA and now the third one has been conducted in Bauchi and Sokoto states, respectively.

Honorable Commissioner Ministry of Education Bauchi State

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Acknowledgements

On behalf of the entire Bauchi State Working Group (SWG) of the State Education Accounts Three (BASEA III), I will like to extend our sincere appreciation to the principal facilitators, USAID and its Staff and Creative Associates International for their financial support and professional expertise that made the compilation of this report a reality.

We would like to acknowledge the efforts of, The Initiative staff, especially Dr. Saheed Salawu, Musa Salami, Mustapha Ahmad and Sadiq Abubakar Ilelah, for facilitating this exercise. The Nigerian Technical Assistance Team (TAT) consisting of Prof. Olakunle Odumosu, Prof. Abdallah Uba Adamu, Dr. Adebayo Ajala and Abbah Wali Abdullahi have steered the SWG brilliantly. We would also like to acknowledge the technical assistance and expertise provided to the team by Dr. Deepika Chawla, an international consultant.

It would also not have been possible to undertake or sustain the compilation of this report for three times now without the encouragement and support of Bauchi State Government, SUBEB, all the Ministries, Departments, Agencies, 20 Local Government Councils, including the nongovernmental organizations that are involved in educational expenditure in the State.

The Staff of various Ministries, Departments and Agencies have contributed immensely in one way or the other in making this report possible. Those officers who constituted the SWG have actually demonstrated the zeal and commitment that was largely responsible for the success of this study.

We also want to acknowledge the efforts of the Steering Committee headed by the Honourable Commissioner Ministry of Education who steered the SWG brilliantly and has given all the required policy support that made this study possible.

Last, but not the least, is to solicit for the Approval of his Excellency, the Executive Governor, Barr. M.A. Abubakar, to sustain this study on yearly basis, and to extend this gesture to other Ministries like Ministry of Agriculture, Commerce, Health, etc. to have State Agricultural Accounts, State Health Accounts, Commerce Accounts, etc.

Ahmad Isah Kobi Chairman SWG BASEA III

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Executive Summary The third State Education Accounts in Bauchi State were developed as a subaccount tracking the public sector expenditures for the 2013-2014 and 2014-2015 school years. Developed by the Ministry of Education, Bauchi State, with assistance from the USAID funded Northern Education Initiative Plus project (The Initiative) this subaccount maps the flow of funds as well as estimates all expenditures for formal and non-formal education from pre-primary to tertiary levels in the public sector.1 This report provides a brief overview of the Education system in Nigeria in general, and in Bauchi State in particular; describes the State Education Accounts (SEA) methodology and the boundaries and classifications used for the implementation of the study; and presents the major findings as well as the conclusions and policy recommendations from this study.

State Education Accounts (SEA), using the National Education Accounts methodology, are a transparent framework for measuring education expenditures and comparing them to policy directions. The SEA provide a snapshot by gathering information from public, private and donor sources, of all spending for a specific time period and measure the “financial pulse” of an education system by answering four key questions:

Who is financing education (Financing Sources)? How much do they spend (Financing Agents)? How are funds distributed across different education providers, levels and activities? Who benefits from or receives the services (Providers and Uses)?

Data are presented in standardized, user-friendly matrices that can be easily interpreted by policy makers and allow for comparisons of relevant indicators between states and internationally.

This SEA subaccount in Bauchi State was organized and conducted by a State Working Group (SWG) established by the Bauchi State Ministry of Education involving 21 staff members of the State, and other stakeholders including one member of the National Association of Proprietors of Private Schools. The SWG worked under the guidance of the Steering Committee chaired by the Commissioner of Education. Data collection was conducted by this working group with support from Nigerian and US based technical assistance teams and involved using 37 separate instruments. Data was collected from 79 public sector agencies and organizations including 10 Federal agencies, 27 state, 20 LGAs, and 20 LGEAs. The SWG, with support from the Nigerian and US based technical assistance teams, developed the data collection instruments based on a review of the budget and plan documents for the various ministries and departments active in the field of formal and non-formal education in Bauchi State.

All of the data for the public sector came from secondary sources. The school years covered were September 2013 to August 2014 (2013/14) and September 2014 to August 2015 (2014/15). As part of the analytical process the team developed a relational database that would assist with

1 This SEA subaccount examined only the expenditures incurred by the public sector. Private out-of-pocket expenditures for children in public or private schools were not included in this analysis. . While support to the State Government for program implementation was included, the SEA did not include any direct spending on programs in the state by the multinational bilateral agencies (rest of the world).

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the analysis of the data collected and could be used to assist the MOE in forecasting future financing needs.

Education Financing in Bauchi State In 2013-2014, the total public sector expenditure on education in Bauchi State was 36 billion Naira (N=) (approx. $228,465,795)2, or 13 percent of the total state budget, to educate approximately 1.18 million (1,188,040) students from pre-primary to tertiary schools in the public formal and non-formal education system. A majority of these funds were used to educate students in the formal system with approximately 4 percent going to support non-formal education programs. The average per student expenditure in public school by the public sector was N=29,326 (formal education only). The average per student expenditure by the public sector ranged from N=16,875 for basic education to N=73,721 for secondary education and N=256,892 for tertiary education.

Similarly, in 2014-2015, the total expenditure on education in Bauchi State was 37 billion Naira (N=) (approx. $205,806,390), 16 percent of the total state budget, to educate 1.128 million (1,286,547) students from pre-primary to tertiary level enrolled in the public formal and non- formal education system. A majority of these funds were used to educate students in the formal system with a little less than 4 percent going to support non-formal education programs. The average per student expenditure in public school was N=27,845 (formal education only). The average expenditure per student by the public sector ranged from N=13.423 for basic education to N=75,538 for secondary education and N=309,926 for tertiary education.

Financing Sources: The total financing on education in the public sector in Bauchi State, in the academic year 2013-14, was N=36,326,061,406. This increased to N=37,250,956,610 in the school year 2014-15. Public funds made up 96 percent, and the rest of the world (donor agencies) contributed about 4 percent (as support to the state government programs) in 2013/2014. Similarly, in 2014/15, public funds made up 97 percent and the rest of the world contributed about 3 percent of total public spending on education in the state. The State Government was the main source of financing for education in the public sector in Bauchi State in both school years, accounting for almost half in 2013/2014 (48 percent) and more than half in 2014/15 (55 percent) of total public expenditure on education. The Local Governments contributed 38 percent in 2013/14 and 37 percent in 2014/15, while the contribution of the Federal Government was 10 percent in 2013/14 and 5 percent in 2014/15 of total expenditures for education.

Financing Agents: The state government was the largest financing agent in the state, managing (making decisions on how the funds were used) its own as well as the federal government funds. In addition, they also managed the disbursement of funds on behalf of the local government. In the 2013/2014 school year, the federal government which contributed about 10 percent of the public-sector financing for education managed only 7 percent of these funds directly. Bauchi State government which contributed about 48 percent managed 89 percent of these funds. The Local governments contributed 40 percent and managed 4 percent of the funds.

2 Exchange rate in January 2014: USD ($) 1 = NGN (N=) 159. Source: Central Bank of Nigeria

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In the 2014/2015 school year, the federal government which contributed about 5 percent of the public-sector financing for education managed only one percent of these funds directly. Bauchi State government which contributed about 55 percent managed 96 percent of these funds. The Local governments managed about 3 percent of the funds even though as a group they contributed 38 percent of the funds.

Providers and Uses: In 2013-2014 expenditures for education in Bauchi State were distributed as follows: 15.9 billion for basic education (44 percent), 7.3 billion for secondary education (20 percent), 1.2 billion for special education (3 percent), 10.45 billion for tertiary education (29 percent), and 1.5 billion for mass education (4 percent). Of the total amount of 36 billion, 34.8 billion (96 percent) was expended on formal education, while 1.5 billion (4 percent) was for non- formal education.

In 2014-2015 expenditures for education in Bauchi State were distributed as follows: 13.8 billion for basic education (37 percent), 8.2 billion for secondary education (22 percent), 1 billion for special education (3 percent), 12.6 billion for tertiary education (34 percent), and 1.4 billion for mass education (4 percent). Of the total public sector expenditures of 37 billion, 35.8 billion (96 percent) was spent on formal education, while 1.4 billion (4 percent) was for non-formal education.

Overall, an examination of the structure of the expenditures incurred by the public sector shows that expenditures related to the recurrent costs of providing education played a very important role representing 78 percent of total expenditures on education in the 2013-14 and 79 percent in 2014-15 school years. In 2013-14, N=23.9 billion, i.e. 66 percent of total expenditure was for recurrent personnel costs while recurrent running costs amounted to about N=4.3 billion, i.e. 12 percent. In 2014-15, N=25.7 billion, i.e. 69 percent of total expenditure was for recurrent personnel costs while recurrent running costs amounted to about N=3.6 billion, i.e. about 10 percent of the total public sector expenditure. In 2013-14, expenditure on capital projects amounted to N=6.5 billion, i.e. 18 percent. This rose slightly in 2014-15 to N=7 billion, i.e. 19 percent. Scholarships took up about N=1.45 billion i.e. 4 percent in 2013-14 and about N=810 million, i.e. 3 percent in 2014-15. Less than one percent (about 0.45 percent and 0.35 percent) was spent on maintenance of infrastructure, in 2013-14 and 2014-15 respectively.

A review of the educational statistics available for the state of Bauchi indicate that on average, for every teacher in Bauchi State, there are about 50 students, a much higher pupil teacher ratio than the standard of 35:1 (pupils-teacher ratio) for basic education recommended by the Federal Ministry of Education. Data also show that there are 65 to75 students to a qualified teacher in Bauchi State (in 2013/14 and 2014/15), in contrast to the 40 students to a qualified teacher nationally. The data thus indicate that the State still has a lot to do to achieve the recommended pupil-teacher ratio. This is particularly significant in a context where a state is attempting to increase access and improve quality, a lower pupil-teacher ratio is desirable and an indication of commitment to these (and EFA) goals.

In 2008/09 and 2010/2011, while over 44 percent of total education expenditure was incurred for basic education, almost 80 percent of students were enrolled at the basic level, showing a disparity in allocation. The same disparity is observed in the school years 2013/14 and 2014/15

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where over 40 percent of total education expenditure is incurred for basic education, but over 74 percent of students are enrolled at the basic level. The highest disparity is observed in the case of tertiary education, where an average of 30 percent of expenditure is incurred for only 3 percent of students enrolled. Nigeria has committed to Education For All (EFA) to ensure that by 2015 all children have access to free, quality primary education. This goal has not been met; however, the state is still committed to attaining the EFA goals. Even while recognizing that provision of tertiary education is more expensive than the provision of basic education, given the wide disparity in the level of expenditure versus the proportion of students enrolled, there may be some merit in re-examining the distribution of expenditures in light of the proportion of students enrolled at each level of education as well as to review and update education policies to ensure efficiency in use of funds.

However, the data available are not very reliable or disaggregated in sufficient level of detail to determine the amount spent by level and within that by specific measures of quality (such as text books, teacher training by type of training, student activities and other measures of improving quality of education). Data for the most part also cannot be disaggregated between primary and junior secondary and sometimes even between junior secondary and secondary school level. Similarly, the level of spending for primary grades 1-3 – the most significant for improving levels of literacy – is not available, making it difficult for the government to use the data for decision making as well as to determine the level additional input of resources required for improved outcomes.

Conclusions and Recommendations: Most of the financing of education in the public sector comes from the State government (48 percent in 2013/2014 and 55 percent in 2014/2015) and is used to support formal education with a very small proportion (about 4 percent in both years) used to finance non-formal education programs. The State government as the financing agent for the largest share of public sector financing (89 percent in 2013/2014 and 96 percent in 2014/2015) manages the funds and drives the policy for use of these funds in the state. The State of Bauchi expended 13 percent of their total budget on education during School Year 2013/14 and 16 percent in 2014/15, a reduction from the 17 percent in 2008/09 school year. Based on these findings, we can say that though still far from the UNESCO standard of 26 percent of the budget committed to education, the state government is spending a significant amount on education indicating the State government’s commitment to education.

An examination of the breakdown of the expenditures indicates that they are in line with the state efforts to meet the goals of universal access and high quality of education. In both school years examined, the state government spent approximately 96 percent of available funds on the provision of formal education with a small proportion (about 4 percent) going towards non- formal education. Within the formal education, the largest recipient category (from all sources) was basic education, with secondary and tertiary levels competing for the next position. In 2013/14, about 44 percent of all funding was spent on basic education, 20 percent secondary education, 29 percent for tertiary education, 3 percent is for special education and 4 percent for mass education. Similarly, in 2014/15, about 37 percent of all funding was spent on basic education, 22 percent secondary education, 34 percent for tertiary education, 3 percent is for special education and 4 percent for mass education. However, given the large number of students enrolled at the basic education level (77 percent in 2013/14 and 74 percent in 2014/15),

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especially in the lower grades (primary school level), this level of education is underfunded (with only 44 percent in 2013/14 and 37 percent in 2014/15 of total funding) and overstressed (with pupil teacher ratios of 52:1; and 65:1 for every qualified teacher ) to the point where it cannot provide quality education for all enabling the state to meet its EFA goals. The gender parity index of 0.77 also indicates that female students are not in school, indicating a need for further improvement in access and participation of this group.

Even after recognizing that provision of tertiary education is more expensive than the provision of basic education, there is still a need to re-examine the distribution of expenditures in light of the proportion of students enrolled at each level of education. Data on public sector expenditures obtained through the SEA can be used to support a review of the state policies to ensure that the expenditures are in line with the stated policies of the state. For instance, as is evident from the data, there is a need in Bauchi state to focus on improving the gender parity, reducing the teacher pupil ratio, improving teacher quality through increased spending on teacher training, etc. There may even be some merit in exploring the impact of expansion the non-formal education sector if it can help expand the number of people that are literate. . Future Conduct of SEA – Some Thoughts

The process of preparing the SEA subaccount was very inclusive, involving personnel not only from the Bauchi State Ministry of Education and the State Universal Basic Education Board (SUBEB) but also significant stakeholders. The stakeholders included the President of the National Association of Proprietors of Private Schools (NAPPS), the Commissioner of the Ministry of Local Government Affairs as well as representatives from parastatal organizations. The involvement of all these people assured the SEA Working Group (SWG) of access to data as well as a profound understanding of that data. Because of this involvement of stakeholders, the team was better able to collect data and include expenditures that had not been picked up in other studies. The Bauchi SWG observe that there is now a better understanding of the SEA process, which explains why the process of data collection was smoother and better under SEA III (the current subaccount). It was also noted with satisfaction that the participation of the State and LGC Computer staff was another strategy that ensured the success of the team and is a step towards institutionalization of the SEA in the state.

The SWG expressed confidence on the reliability and validity of the data collected. However, a few challenges were also noted in terms of availability of data and the detail at which the records are maintained. The team recommends that future SEAs be conducted annually and be made a part of the expenditure reconciliation process of the government. It is also recommended that at the Ministry level, the data be made more easily available and at greater levels of granularity. A simultaneous effort should also be made to support and strengthen the collection of more complete data on school statistics. This will allow for tracking of progress towards the current goals and priorities of the state government and provide an opportunity to collect data to inform policy decisions on issues of special interest.

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Table of Contents List of Authors...... iii Foreword ...... v Acknowledgements ...... vi Executive Summary ...... vii Table of Contents ...... xii List of Tables ...... xiv List of Figures ...... xvi 1 Introduction...... 1 2 Nigerian Education System – an Overview ...... 3 2.1 Education System in Nigeria – a Brief Description ...... 3 2.2 Education Financing in Nigeria ...... 9 2.3 Bauchi Education System and its Financing - Brief Description ...... 10 3 State Education Accounts Methodology ...... 14 3.1 National Education Accounts ...... 14 3.2 State Education Accounts ...... 16 3.3 Boundaries and Classifications for SEA- public sector subaccount in Bauchi State . 17 3.3.1 Education Expenditures ...... 17 3.3.2 Education Boundaries and Definitions in Bauchi ...... 18 3.3.3 Categories and Classifications ...... 20 3.4 Conducting SEA Public Sector Subaccount in Bauchi State ...... 28 3.4.1 Identification of a Working Group and the Steering Committee ...... 28 3.4.2 Sources of Data ...... 29 3.4.3 Data Collection ...... 29 3.4.4 Data Quality Process ...... 30 3.4.5 Data Analysis ...... 31 4 Financing of Education and Flow of Funds in Bauchi ...... 32 4.1 Bauchi State Effort for Education ...... 32 4.2 Sources of Financing for Education ...... 33 4.2.1 Distribution of Sources of Financing ...... 33 4.2.2 Sources of Financing by Type ...... 34 4.3 Flow of Funds from Sources of Financing to Financing Agents ...... 39 4.4 Flow of Funds from Financing Agents to Education Providers ...... 46 4.4.1 Financing Agent to Education Providers in Public Schools ...... 46

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4.4.1.1 Financing Agent to Education Providers by Level of Education ...... 47 4.4.1.2 Financing Agents to Education Providers by Location (Rural/Urban) ...... 51 4.4.1.3 Financing Agents to Education Providers by Type of School (Religious or Secular) 52 4.4.2 Flow of Funds from Education Providers to Uses ...... 52 5 Sectoral Analysis ...... 56 5.1 Significance of expenditures ...... 56 5.1.1 Average Expenditure per Pupil ...... 57 5.2 Teacher Training ...... 58 5.3 Access ...... 59 5.4 Gender Analysis ...... 60 5.5 Expenditure on Education by School Type in Bauchi State ...... 60 5.6 Comparison of Bauchi SEA III to other SEAs ...... 60 5.6.1 Comparative Expenditure on Education in Bauchi State: A Macro Perspective’ ...... 61 5.7 Education Expenditure, Quality and Student Outcomes in Bauchi State: A Macro- Perspective ...... 63 6 Conclusions and Recommendations of Bauchi SEA...... 69 6.1 Conclusions - Significance of Findings ...... 69 6.2 Challenges and Recommendations ...... 70 6.2.1 Recommendations for data collection ...... 70 6.2.2 Recommendations for Institutionalization of SEA ...... 71 6.2.3 Recommendations for Improvement of Quality of Education ...... 72 References ...... 73 Annexes ...... 75 Annex 1: Education Context in Nigeria with a focus on Bauchi State ...... 75 Annex 2: Education Financing in Nigeria...... 86 Annex 3: List of SEA Steering Committee and SWG members ...... 90 Annex 4: Data Matrices ...... 92

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List of Tables

Table 2.1: Providers of Education Services in Nigeria ...... 9 Table 2.2: Distribution of schools and students enrolled by level in Bauchi State 2013/2014 and 2014/2015 ...... 12 Table 2.3: Distribution of students in schools in Bauchi 2013-2014 and 2014-2015 ...... 12 Table 3.1: Boundaries for Developing the SEA III...... 18 Table 3.2: Classifications for Bauchi SEA III ...... 21 Table 4.0: Bauchi State Expenditure on Education, 2013/2014 and 2014/2015 School Years ... 32 Table 4.1: Sources of Financing – all sectors, 2013-14 and 2014-2015 School Years ...... 34 Table 4.2: Sources of Financing: all sectors, 2013-14 and 2014-15 School Years ...... 35 Table 4.3: Sources of Financing: Distribution for Public Sector, 2013-14 and 2014-15 School Years...... 37 Table 4.4: Distribution of Federal Government Sources of Financing, 2013-14 and 2014-2015 School Years ...... 38 Table 4.5: Distribution of State Government Sources of Financing, 2013-14 and 2014-15 school years… ...... 38 Table 4.6: Distribution of Local Government Sources of Financing, 2013-14 and 2014-15 school years… ...... 39 Table 4.7a: Flow of Funds from Sources of Financing to Financing Agents, 2013-14 and 2014- 15 School Years ...... 40 Table 4.7b: Distribution of Funds by Financing Agents, 2013-14 and 2014-15 School Years (Public Funds only) ...... 40 Table 4.8: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2013-14 School Year ...... 42 Table 4.9: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2014-15 School Year ...... 42 Table 4.10: Distribution of Public Sector Funds Managed by Public Financing Agents, 2013-14 and 2014-15 School Years ...... 44 Table 4.13: Flow of Funds from Financing Agents (detailed) to Education Providers by Level, 2013-14 School Year ...... 49 Table 4.14: Flow of Funds from Financing Agents (detailed) to Education Providers by Level, 2014-15 School Year ...... 50 Table 4.15: Distribution of Overall Expenditures by Category of Expenditures, 2013-14 and 2014-15 School Years ...... 53 Table 4.16: Distribution of Overall Expenditures by Category of Expenditures, 2013-14 and 2014-15 School Years ...... 54 Table 5.1: Bauchi State Expenditure on Education, 2013/2014 and 2014/2015 School Years ... 56 Table 5.2: Student enrollment by level (all schools) in Bauchi 2013/2014 & 2014/2015 ...... 59 Table 5.3: Student enrollment by level (all schools) in Bauchi 2013/2014 & 2014/2015 ...... 59 Table 5.4: Distribution of students in public schools in Bauchi 2013-2014 and 2014-2015 ..... 60 Table 5.5: Comparison of Expenditures on Public Education in Bauchi State ...... 61

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Table 5.6: Comparison of Per Capita and Average Student Expenditure (N=) in Bauchi State Public Schools ...... 62 Table 5.7: Percentage Allocation of Students Enrolled and Education Expenditure by Level of Education and Source ...... 63 Table 5.8: Education Expenditure (N=) and Basic Educational Quality in Bauchi State, and Nationally ...... 64 Table 5.9: Education Expenditure (N=) and Basic Education Student Outcomes in Bauchi and Nationally ...... 65 Table 5.9: Distribution of Education Expenditure (N=) in Bauchi State ...... 67 Table 5.10: Distribution of Basic Education Recurrent Running Costs in Bauchi State (percents) ...... 68

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List of Figures

Figure 2.1: Overview of the Nigerian Education Sector ...... 4 Figure. 2.2: Structure of Nigerian Education System ...... 5 Figure 2.3: Non-formal education system ...... 7 Figure 2.4: Traditional Qur’anic/Tsangaya System of Education ...... 8 Figure 4.1: Sources of Financing for Education, 2013-14 School Year ...... 34 Figure 4.2: Sources of Financing for Education, 2014-15 School Year ...... 34 Figure 4.3: Sources of Financing: distribution for all sectors, 2013-14 School Year ...... 35 Figure 4.4: Sources of Financing: distribution for all sectors, 2014-15 School Year ...... 36 Figure 4.5: Sources of Financing – Distribution for Public Sector funds, 2013-14 School Year 37 Figure 4.6: Sources of Financing – Distribution for Public Sector funds, 2014-15 School Year 37 Figure 4.7: Distribution of Funds by Financing Agents - Public Sector, 2013-14 School Year .. 41 Figure 4.8: Distribution of Funds by Financing Agents - Public Sector, 2014-15 School Year .. 41 Figure 4.9: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2013-14 School Year ...... 42 Figure 4.10: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2014-15 School Year ...... 43 Figure 4.11: Distribution of Public Sector Funds Managed by Public Financing Agents, 2013-14 School Year ...... 45 Figure 4.12: Distribution of Public Sector Funds Managed by Public Financing Agents, 2014-15 School Year ...... 46 Figure 4.13: Distribution of Public Resources to Education Providers by Level of Education, 2013-14 School Year ...... 48 Figure 4.14: Distribution of Public Resources to Education Providers by Level of Education, 2014-15 School Year ...... 48 Figure 4.15: Flow of Funds from Public Sector Financing Agents to Education Providers by Level, 2013-14 school year ...... 50 Figure 4.16: Flow of Funds from Public Sector Financing Agents to Education Providers by Level, 2013-14 school year ...... 51 Figure 4.17: Distribution of Expenditures by Category of Expenditure, 2013-14 School Year .. 53 Figure 4.18: Distribution of Expenditures by Category of Expenditure, 2014-15 School Year .. 53 Figure 4.18: Providers to Uses – Formal and Non-Formal, 2013-14 School Year ...... 55 Figure 4.19: Providers to Uses – Formal and Non-formal, 2014-15 School Year ...... 55 Figure 5.1: Average Expenditure per pupil by Level of Education in Bauchi, 2013-14 School Year ...... 58 Figure 5.2: Average Expenditure per pupil by Level of Education in Bauchi, 2014-15 School Year ...... 58 Figure 5.3: Average Expenditure (N) per Student by Level of Education ...... 62 Figure 5.4: Distribution of Basic Education Expenditure in Bauchi State ...... 67 Figure 5.5: Distribution of Basic Education Recurrent Running Costs in Bauchi State ...... 68

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1 Introduction Nigeria has had a long history of providing education for its citizens and was considered a leader in the field of education in Africa until the mid-twentieth century. However, following a string of political and economic shocks in the late 1960s, the resources allocated to the education sector started declining and as a result, urban-rural and gender disparities in enrolment and educational outcomes started to increase. In order to stem this deterioration and in recognition of the role of education in economic development, the Government of Nigeria put in place a comprehensive National Policy on Education in 1977. The many efforts and reform initiatives to widen access and improve the quality of education delivery initiated by successive governments since then are beginning to show results, but despite these efforts Nigeria continues to have amongst the largest number of out of school children and low literacy rates.3 4

The data on access is incomplete and not very reliable; however, there is general agreement that the problems of out-of-school children and low levels of literacy are more severe in the northern part of the country and affect girls more heavily than boys. Late entry, retention, and completion issues are also more prevalent in the north and ongoing armed insurgency in the northeast has further recently aggravated the problem. In addition, the pressures on education financing have not been alleviated and financing continues to remain a major issue in the Nigerian education system. Education in Nigeria is financed by both public and private sources, but data on education spending – including public spending – continues to be fragmented and unreliable. On the public side, the problem seems to be the quantum of financial resources committed by the different tiers of government to education. The financial commitment and the priority given to education by governments are usually reflected in budgetary allocations, but the decentralized governance system does not allow this data to be picked up with accuracy and ease.

Recognizing the fragmented nature of the available data as well as cognizant of the usefulness of data from past State Education Accounts, the Bauchi State Ministry of Education, with support from the United States Agency for International Development (USAID) funded Northern Education Initiative Plus (The Initiative) project, has developed a subaccount of the State Education Accounts that is focused only on the public sector expenditures on formal and non-formal education in the state. The data from this subaccount will form a baseline and inform the policy dialogue in support of the ongoing efforts by the state to strengthen its systems and improve the quality of education delivery to better serve the children in the state.

This document details the findings from the State Education Accounts subaccount for the public sector for two academic years 2013-14 and 2014-15 as well as provides the context and the methodology used for the conduct of State Education Accounts. The rest of the document is organized as follows: Chapter 2 provides an overview of the context and the education system in Nigeria overall and with special reference to Bauchi state. Chapter 3 discussed the National and State Education Accounts, the boundaries and classifications for SEA as well as the conduct of SEA in Bauchi. Chapter 4 maps the flow of funds within the education sector, Chapter 5 provides an analysis of education expenditures in the state and Chapter 6 concludes with a summary of findings and recommendations. The annexes include

3 http://www.uis.unesco.org/_LAYOUTS/UNESCO/oosci-data-tool/index-en.html#en/cover 4 The 2009 Federal Ministry of Education (FMOE) Roadmap put the figure at about 19.6 million, while the Strategic Plan 5 uses the figure of 10.1 million

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 1 the detailed SEA matrices (detailed data tables), a list of the members of the State working group and the Steering Committee, as well as a more detailed description of the education context – education system and its financing - than is included in the body of the report.

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2 Nigerian Education System – an Overview The government of Nigeria has declared education as one of its priorities. The goal is to have a reformed system of education that will provide access at all levels of education and to improve the quality and efficiency of the entire education system by strengthening: (1) the institutional management of education; (2) access and equity; (3) standard and quality assurance; (4) teacher education and development; (5) technical and vocational education and training; and (6) funding, partnerships, and resource mobilization,5 making it an instrument for transformation and socioeconomic empowerment. Below is a brief description of the Nigerian education system as it stands today and its financing, with a special reference to Bauchi state. Additional details are included in Annexes 1 and 2.

2.1 Education System in Nigeria – a Brief Description

Since independence, the Nigerian education system – comprised of three distinct systems: the indigenous system, the Quranic schools, and formal European-style education institutions – has undergone a range of reforms. Through its National Policy on Education, which was first introduced in 1977 and was last updated in 20136, the government has tried to transform the education system from its British Colonial structure to a structure that is more relevant to the culture and life of the Nigerians, and in line with its development aspirations expressed in Vision 20:2020. The National policy includes four key objectives: (1) provision of universal access to basic education; (2) expansion of publicly financed secondary and tertiary education; (3) outlining national language policy; and (4) building national capacity in science and technology. The policy provides for both formal and non-formal education and stipulates a 1-6-3-3-4 structure that offers one year of preschool, nine years of basic compulsory education (including six years of primary education and three years of junior secondary education starting at 6 years of age), three years of senior secondary and four years of higher education (FRN 2013).

The Federal Constitution of 1999 provides the legal framework for educational management in Nigeria and stipulates that the government should provide education free of charge for all citizens as soon as possible. Education has been placed on the concurrent legislative list, implying that Federal, State and Local governments have legislative jurisdiction and corresponding functional responsibilities with respect to education. By this arrangement, although a few functions are exclusively assigned to the Federal or State government, most of the functions and responsibilities are in fact shared by the three tiers of government.

The National Council on Education, is responsible for approval of a national curriculum for primary and secondary education, determining policies on all aspects and levels of education, setting standards for quality assurance and guidelines for national examinations for primary and secondary schools. The federal government is responsible for policy making and the enforcement of standards at the primary and secondary levels as well as the provision of tertiary education. The state governments are responsible for the management of secondary education and regionally focused tertiary education; basic education as well as adult and non- formal education are the joint responsibility of both state and local governments. A key policy initiative, the Universal Basic Education Policy guides the provision of basic education. While the UBE policy preserves the constitutional responsibilities of states and

5 (FMOE 2012). 6 Federal Republic of Nigeria, National Policy on Education – 6th Edition (2013), Nigerian Educational Research and Development Council, Lagos, Nigeria

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local government to finance and manage basic education, it expands the roles, responsibilities, and investment of the federal government in basic education. At both the federal and state levels, a large collection of parastatals are responsible for the implementation of education policies. The structure of the education system is presented in Figures 2.1 and 2.2.

Figure 2.1: Overview of the Nigerian Education Sector7

The Nigerian education system is decentralized under a federal structure, and public education is a simultaneous responsibility of the federal, state, and local governments, with a fast-growing private sector. As stated above, the Nigerian National Policy for education, updated most recently in 2013, provides for both formal and non-formal education and stipulates a 1-6-3-3-4 structure that offers one year of preschool, nine years of basic compulsory education (including six years of primary education and three years of junior secondary education starting at 6 years of age), three years of senior secondary and four years of higher education (FRN 2013). Figure 2.2 presents this structure.

7 FMOE (2009) Roadmap for the Nigerian Education Sector. March, 2009.

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Figure. 2.2: Structure of Nigerian Education System

Early childhood education (preschool), is one year in duration and begins at the age of five. Provided in private schools, using a curriculum provided by the federal ministry of education, this level of education is not required but recommended to even the gap in school readiness between the children from underserved backgrounds.

Basic education is free and compulsory for Nigerian children, and includes six years of schooling in a primary school, followed by three years in a junior secondary school. It also includes Nomadic Education and Qur’anic Integrated Education programs. The goal of primary education is to inculcate functional literacy and numeracy. Students at this level are provided with education in seven main subjects, and their progress is evaluated through a system of continuous assessment (no examinations) (Labo-Popoola, Bello & Atanda, 2009). The curriculum at the junior secondary school level is designed to enable pupils to acquire further knowledge and develop skills and includes both pre-vocational and academic subjects, leading to a Junior School Certificate. Students who complete junior secondary education are streamed into either the senior secondary school, the technical colleges or vocational training centers offering three-year program leading to the award of National Technical/Commercial

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Certificates. While the streaming is supposed to be based on the result of aptitude tests to determine academic ability, aptitude and vocational interest, most students and parents prefer to enroll in senior secondary schools over technical colleges or vocational schools.

Post-Basic or Senior Secondary Education is three years of education following the completion of nine years of basic education (for a total of 12 years of schooling). The senior secondary school has a diversified curriculum, with subjects designed to broaden students’ knowledge and outlook. The language of instruction is English for all secondary school grades, and students take six core and three elective subjects. The Senior School Certificate examination8 is taken in the last year of senior secondary education and is required for moving to the next level.

Innovative/Vocational Enterprise Institutes Recognizing that not every student passes through the Basic and Post-Basic schooling smoothly, the Federal Government, through the National Board for Technical Education, has expanded access to Technical and Vocational Education and Training (TVET) opportunities for students who for some reason did not finish conventional secondary schooling and to serve the needs of the industry and self- empowerment These programs, at post-basic and tertiary levels, are offered by private Innovative Enterprise Institutes (IEIs) or Vocational Enterprise Institutes (VEIs).

Tertiary education in Nigeria is provided by a network of public (federal and state) and private universities, colleges of education, and polytechnics and depending on the nature of the program can be three to seven years in duration. By the end of 2013 there were 129 universities in Nigeria, comprising 40 federal, 39 state and 50 private universities producing graduates in applied sciences and arts. In addition, there were 81 polytechnics in Nigeria recognized by the National Board of Technical Education offering technical courses of two year duration;9 and 64 public and 24 privately-owned colleges of education offering three- year programs leading to the award of the Nigerian Certificate in Education (NCE), the minimum teaching qualification in Nigeria. The National Open University of Nigeria (NOUN), opened in 2002 for provision of distance learning for the working populace, has also become a viable option for affordable, accessible and flexible tertiary education for the youth.

Adult and Non-Formal Education and Programs for Special populations The national policy for education allows for adult and non-formal education programs for populations unable to participate in conventional schools. Administered by the agency for Mass Education, these programs include: Basic literacy, Post literacy; Women’s Education; Functional literacy; Continuing Education; Literacy for the Blind; Workers Education; Vocational Education; Literacy for the Disabled; Prison Education, etc.10

8 Senior school certificate is awarded on successful completion and passing of a national examination which is conducted by the West African Examination Council or the National Examinations Council 9 Twenty-one of the polytechnics are owned by the Federal Government, 38 by state governments and 22 by private individuals. 10 The Agency for Mass Education also implements the Nomadic education program and the Integrated Qur’anic Education program which are included in the category of formal education programs.

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Figure 2.3: Non-formal education system

To complicate matters still more, in Nigeria, especially in the northern states, there is a strong non-formal religious sector as well. Many children in these states attend these schools in addition to the formal school, but for several others the non-formal religious schools are the only source of education. These schools can be grouped into local community Qur’anic schools and the more residential Almajiri schools, often referred to as ‘Tsangaya’. Information on these schools is even more fragmented than for the formal schools. Figures 2.3 and 2.4 show the structure of the non-formal education system in relation to National Policy on Education.

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Figure 2.4: Traditional Qur’anic/Tsangaya System of Education

Education at all levels is provided through a combination of public and private providers, the only exception being preschool where the educational services are primarily provided by the private sector. The table 2.1 presents the distribution of providers by level of education. Data presented is current as of May 2015.

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Table 2.1: Providers of Education Services in Nigeria

*Source: National Universities Commission (NUC) website **Source: National Board for Technical Education (NBTE) website t Source: National Commission for Colleges of Education (NCCE) § Source: State government and private school data from NEMIS, Provisional NEMIS data for 2012/13 –grossly understated as data from a sample of states (Kano and Lagos, for instance); Federal JSS and SSS data from 2014 FMOE Report.

2.2 Education Financing in Nigeria

Education is a concurrent responsibility of the federal, and state and local governments under the Constitution of Nigeria which provides the legal framework for educational management in Nigeria and stipulates that the government provide basic education free of charge for all citizens. The fact that education is on the concurrent legislative list means that although a few functions are exclusively assigned to the federal, state or local government, most of the functions and responsibilities are in fact shared by the three tiers of government. Education in the public sector is funded primarily through government sources with a small proportion coming from households and the donor agencies (rest of the world). In the private sector however, the distribution is reversed with the private sector (households, community, foundations, etc.,) contributing the bulk of the funds. A brief overview of education financing in Nigeria is below, with a more detailed description included in Annex 2.

Since 1979, University education has been assigned to both federal and state governments. Other areas of tertiary education such as polytechnics and teacher training colleges are also managed and financed by both of these tiers of government. All of secondary education is managed and financed by the state governments apart from the 96 Federal Government Colleges (Unity schools and Federal technical colleges) which are spread across the country. In general, the financing and management processes for secondary and tertiary education have been stable. However, this has not been the case for primary schooling. All three tiers of government – Federal, State, and Local – fund primary education. The Federal government provides financing mainly for capital expenditure through the UBE program and several targeted intervention funds. The State governments provide money for capital expenditure and for recurrent costs for the SUBEB, Local Government Education Authorities (LGEAs), and primary schools. Local governments provide money (indirectly through deduction at the state level as a first charge) for primary school teachers’ salaries and allowances. With both the Federal government and the State Ministry of Education vying for

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control over basic education, there is some confusion over the attribution of responsibility, leading to an overlap and duplication in the services provided.

While most of the public sector funds are distributed through budgetary allocations, the federal government also uses several targeted intervention funds, such as the Tertiary Education Trust Fund (TETFund), debt relief grant (DRG/MDGs), and constituency projects of federal legislators to target expenditures such as those on construction, federal schools and universities. However, due to the decentralized nature of spending on education, there is a lack of accurate and complete information making estimates of education related expenditures difficult. There is also some evidence that actual expenditures are significantly below budgeted amounts. In the case of Bauchi, for example, there are huge differences in amounts approved versus amounts released.11 In addition, there are significant financial inputs from the private sector, including households, and from the donor community. However, because of the confusing roles and responsibilities, and low management capacity, as well as complex reporting arrangements, there is a dearth of accurate data on public and private spending that imposes severe limitations on both individual and organizational capacity for policy making, planning, and management. There is a need for more transparency in the allocation of funds, and for an accountability system that will enable the Nigerian State government to more effectively and efficiently allocate resources in accordance with their national, state and local policies.

Effect of the Nigerian Economy on Education Financing As reported by the National Bureau of Statistics (2016)12, the turmoil in global commodity markets, witnessed in the second half of 2014 brought their full weight to bear on the Nigerian economy in 2015. Oil prices fell 66.8% from $114/barrel recorded in June 2014, to $38/barrel by December 2015. Prices fell even further in 2016, to $32.6 as of 3rd February, 2016. Beyond commodity markets, recent developments in the global economy created a trifecta of headwinds that the nation has to contend with. Given that the Nigerian economy is largely oil dependent, the fall in prices has affected the entire economy. The shock resulting from the fall in crude oil prices has led to declining government expenditure, and its multiplier effects are having an impact on all sectors in the country including the education sector.

2.3 Bauchi Education System and its Financing - Brief Description

During the years under review (school years 2013-14 and 2014-15), Bauchi State had committed to achieving the EFA goals and MDGs in an effort to improve the wellbeing of its citizens and accelerate the socio-economic development of the state through the provision of quality education for its children and youth that would enable them to be effective individuals

11 Based on a review of approved Budget Plan documents from 2009 to 2015. The amount of funds released are a function of factors such as the total funds released to the state government, the approved budget, competing or new priorities of the state, the salary budget, etc. 12 National Bureau of Statistics (2016) The Nigerian Economy: Past, Present and Future

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and leaders of tomorrow.

The key priorities for education in Bauchi State according to Bauchi Strategic Education Sector Operational Plan (SESOP) 2012-2014 were:

Improving Access and Expanding Opportunities a) Increase school enrolment, retention and completion. b) Special attention to undeserved geographical areas c) Intensive sensitization of opinion community and religious leaders on education of children, especially girls d) Reducing the cost of education on parents e) Enrich Non-formal Education for out of school population f) Enrichment and mainstreaming of Islamiyya and Quranic Education (IQE). g) Special attention to groups with Special Needs h) Bridging the gender gap i) School Mapping j) Ensuring Adequate Supply of Quality Buildings and Classrooms k) Ensuring Adequate Supply of furniture for Teachers and Learners l) Institutionalizing Maintenance Culture for Physical Facilities and Infrastructure. m) Ensuring Participation of Private Partners.

Assuring Quality and Relevance Education Provision a) Enhancing Relevance of curriculum at all levels. b) Professional and pedagogical upgrading of teachers. c) Attaining sustainable Teacher: Pupil ratios d) A sustainable textbook and teaching –learning materials policy. e) Institutionalizing the Monitoring of Learning Achievement

Improving Educational Planning and Management a) A Functional Education Management and Information System (EMIS) b) Personnel Re-Skilling. c) Decentralization and devolution of Authorities for Educational Management. d) Institutionalizing Monitoring and Evaluation and Periodic Reporting. e) Education Budget and Budgeting Reforms

Education System in Bauchi In common with all 36 states that comprise the Federal Republic of Nigeria, the education system in Bauchi State follows the 1-9-3-4 system of education consisting of one-year of preprimary education, nine-years of basic education, followed by three years of senior secondary school and four years of tertiary education. The nine years of basic education are free and compulsory for all children in the relevant age group. Financing for education comes from all three levels of the government – federal, state and local – and out of-pocket expenditures by household and other agencies in the private sector. The financing for the government is determined by the federal allocations, the state budgets and the state and local revenues. More detail is available in section 2.2 above and Annex 2.

Between the school years 2013-14 to 2014-15, the Pre-Primary and Primary level recorded a fair increase from 2,441 in 2013/14 to 2,581 in 2014/15 representing a 6% increase. The number of schools at the Junior Secondary level increased from 531 in 2013/14 to 581 in 2014/15 representing a 10% increase, while Senior Secondary Schools registered a 9%

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increase from 152 in 2013/14 to 165 in the current year.

In terms of enrolment, some significant increases were recorded when compared with the previous year. Pre-Primary level recorded an enrolment increase of 1% from 106,820 in 2013/14 to 107,375 (Girls – 52,069) in 2014/2015, Primary level attracted 9% increase from 790,095 (Girls – 360,211) to 863,150 (Girls – 395,336). JSS on the other hand had an increase of 12% from 151,299 (Girls – 62,195) to 169,231 (Girls - 70,142) and the Senior Secondary School recorded an increase of 7% from 99,158 to 106,123 (40,402).

The State has overall responsibility for ten tertiary education institutions, which enrolled around 40,66813 students in 2013/2014 and in 2014/2015. In addition, the federal government finances and manages two tertiary institutions and two secondary schools.

As stated above, there is a lack of detailed information on state and local expenditures for education that makes accurate estimates of total spending difficult. Spending in the sector is plagued by huge internal inefficiencies related to the structure of spending, the deployment of teachers, teacher and support staff salaries, and an inability to track funding for infrastructure spending. This in turn makes it difficult to accurately plan for most efficient uses of funds and to ascertain funds are allocated to support the priorities of the state.

Table 2.2: Distribution of schools and students enrolled by level in Bauchi State 2013/2014 and 2014/2015 Number of schools Number of students enrolled Level of Education 2013/2014 2014/2015 2013/2014 2014/2015 Preprimary 106,820 107,375 Primary 2,441 2,581 790,095 863,150 Junior Secondary only 531 581 151,299 169,231 Senior Secondary (includes 2 Federal schools) 154 167 99,158 106,123 Tertiary (data from 2011) 12 12 40,668 40,668 Total 1,1,188,040 1,286,547 Source: Bauchi State Annual School Census 2013-2014 and 2014-2015

Table 2.3: Distribution of students in schools in Bauchi 2013-2014 and 2014-2015 Segment 2013/2014 2014/2015 Male Female Total Male Female Total Preprimary n/a n/a 106,820 55,306 52,069 107,375 Primary School 429,884 360,211 790,095 467,814 395,336 863,150 Junior Secondary only 89,104 62,195 151,299 99,089 70,142 169,231 Senior Secondary only n/a n/a 99,158 65,721 40,402 106,123 Tertiary (data from 2011) 28,156 12,512 40,668 28,156 12,512 40,668 Source: Bauchi State Annual School Census 2013-2014 and 2014-2015

Based on the need to collect and analyze the education expenditures in the state, the MOE

13 The SEA State Working Group was unable to obtain total enrolment figures in public tertiary institutions for the respective school years. This report adopts the enrollment data from 2011.

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Bauchi has embarked upon a State Education Accounts that will collect data on public sector expenditures on the provision of formal and non-formal education in the state. This is the third such exercise in Bauchi – the first two were very well received with the data providing the ministry evidence to support the policy dialogue.14 The major difference between the first two efforts and the current effort is that the first two collected data from all sources – public, private and the rest of the world – in the state, while this round is a subaccount focused exclusively on the public sector expenditures. Any other sources that may be included are because they are providing funding that is expended by the government to support programs. A description of the State Education Accounts (SEA) and its methodology is included in the next section

14 The first two Bauchi State Education Accounts (BASEA) were conducted in 2011 and 2013 by the Ministry of Education Bauchi state with support from USAID’s Northern Education Initiative (NEI) project. Consultants from Creative Associates and the Nigerian NGO, AEDO, provided technical assistance to the Ministry of Education and built capacity within the Ministry for the conduct of SEA. Round I of BASEA collected data on the education expenditures in 2008-2009 school year and Round II collected data for the 2010-2011 school year.

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3 State Education Accounts Methodology State Education Accounts (SEA) are a subaccount of National Education Accounts, and provide a framework for measuring total -- public, private, and donor – education expenditures in the state. Conducted at the state level, SEA provides a snapshot of education spending in the state and organizes, tabulates, and presents information on education spending using a standard set of tables, and a user-friendly format that can be easily understood and interpreted by policymakers. The rest of this chapter presents a description of National Education Accounts, and how the subaccounts relate to the larger whole.

3.1 National Education Accounts

National Education Accounts (NEA) were developed as a tool for improved financial information within the context of comprehensive education reform programs. The NEAs provide a picture of the flows and uses of funds throughout the education system and identify roles played by central government, local district governments, international and indigenous donors, private contributors and households in financing education. NEAs are modeled after National Health Accounts which have been conducted in over 60 countries.

The National Education Accounts can be described as a transparent method for collecting and analyzing data on actual allocations and expenditures of resources and linking those expenditures and allocation to system reforms. National Education Accounts (NEA) provide a framework for measuring total -- public, private, and donor – national education expenditures. Using a standard classification for data, NEA organizes, tabulates, and presents information on education spending in a standard set of tables, with a user-friendly format that can be easily understood and interpreted by policymakers, including those without a background in economics, and allows for international comparisons and in-country comparisons over time.

The National Education Accounts (NEA) framework combines the methodology developed for National Health Accounts (NHA) with the International Standard Classification of Education (ISCED) classifications used in the UOE (UIS/OECD/EUROSTAT) framework.15 16 Data are collected and analyzed using the basic categories and matrices developed for the NEA. ISCED classifications of expenditure categories are used to ensure completeness of data collected and to allow for eventual international comparisons. While the data collected are entered into a standard set of tables there is some flexibility to add in subcategories to allow for collection and analysis of data that are specific to each country.

The NEA can contribute to evidence-based policy decisions and enable more transparency that promotes stakeholder involvement. Simply put, the NEA provides a snapshot of the education system by measuring the flow of funds through four categories of entities and answering four key questions:

1. Sources of Financing: Where does the money come from? The NEA examines all sources of financing such as the Ministry of Finance, households, and donors. 2. Financing Agents: What is the flow of funds? The NEA examines financing agents, the

15 World Health Organization. (2003). Guide to producing national health accounts with special applications for low-income and middle income countries. 16 Schmidt, Pascala. A short guide to Educational expenditure statistics. Eurostat - education, training and culture. European Commission. 2003. Accessed from the following URL: http://forum.europa.eu.int/Public/irc/dsis/edtcs/library?l=/public/unesco_collection/methodology.

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intermediaries who receive funds from all sources and use them to pay for services, such as a Ministry of Education, district governments, communities or denominational and private school networks. 3. Providers: To whom did the money go? The NEA examines providers of services or activities related to education, such as schools, tutors, universities, and LGEAs. 4. Functions: What service was actually produced? The NEA examines functions or services or activities that providers deliver, such as classroom education, textbooks, tutoring, etc.

In addition to determining how much each financing source spends on education, NEAs carefully track the flow of funds from one actor to another, such as the distribution of funds from the Ministry of Education (MoE) to each government education provider and by level of education. The flexibility of the NEA framework also allows for specific detailed analyses of education spending on targeted populations or specific levels, such as services provided for basic education. The NEA essentially measures the “financial pulse” of a national education system by answering questions such as:

• Who in the country is financing education services? • How much do they spend? • How are funds distributed across different education providers, levels and activities? • Who benefits from these services? (e.g. Are urban populations benefiting more than rural groups?)

Simply put, NEA allows for greater transparency of expenditures in the country’s education system. Reports that are typically generated using the data estimated in NEA are matrices that describe flows of funds as follows:

1. From sources to financing agents 2. From financing agents to providers of services; 3. From providers to functions (levels of education, e.g., primary, junior and senior secondary, tertiary education, administration) 4. From providers to uses (e.g., salaries, textbooks, uniforms, meal plans, etc.) 5. From provider types to categories of beneficiaries (e.g., age/sex groups, geographic locations, special initiatives)

The convention used is to estimate the quantity of the flow of funds (for a particular year) and to insert that quantity in a table cell, where the column is the source of the funds and the row is the recipient of the funds. The total of all flows from each source is the column total, and the total of all flows to each use is the row total. The grand total in each matrix should be identical to that of all other matrices.

By providing valuable information such as status reports on the current use of financial resources, monitoring education expenditure trends, and reporting on globally accepted indicators to allow for comparison of the country’s education system performance relative to that of other countries, the NEA can contribute significantly to the decision-making process. NEA methodology can also be used to make financial projections of a country’s education systems’ needs and highlight equity imbalances in distribution of expenditures.

NEA estimates for a particular year provide a snapshot of the flow of funds through the

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education system for that year. Once NEA has been completed for two or more years, it would be possible to estimate and analyze the trends in spending by different sources, different financing agents, different uses, etc., enabling policymakers to understand the dynamics of financing in the education sector. NEA reports are not intended to serve as solely academic exercises that may or may not be used by policymakers or that may collect dust in the office shelves of government officials; rather, they are intended to be an integral part, as are the national census and other government surveys, to the policy process and debate in a country. By revealing the actual “financial health” of a country’s education system, especially when assessed in combination with other types of data (e.g. poverty levels, geographic distribution, enrollment figures, etc.), NEA can provide the data needed to help decision-makers determine, based on “evidence,” whether their country education funds are being spent efficiently, effectively, and equitably.

Since NEA is an internationally utilized and recognized methodology, using a standard classification for all expenditures categories, a country’s assessment of its education spending patterns can be compared to its own spending and to that of other countries over time. This comparative information is of particular value to policymakers because they can learn from the spending patterns and education system outcomes of countries with similar socio-economic backgrounds when setting performance objectives and benchmarks. If implemented on a regular basis, NEA can track trends in financing of education. Such temporal data is useful for monitoring and evaluation purposes and for making financial projections of a country’s education financing needs.

3.2 State Education Accounts

The State Education Accounts (SEA), a subaccount of the NEA, are a transparent method for collecting and analyzing data on actual allocations and expenditures of resources in the education sector and linking those allocations and expenditures system reforms at the state level. In fact, NEAs can be thought of as an aggregation of several SEAs. The SEA framework closely follows the National Education Account (NEA) framework, and like the NEA, it too maps the flow of funds from sources to intermediary or financing agents and finally to the providers of service. The State Education Accounts help detail expenditures by different players in the education sector in the state and thus provide a more complete and transparent view of total spending, both public and private, on education in the state.

Like the NEA, SEA is a tool that facilitates assessment and evaluation of the performance of the education system. SEA does this in several ways, most importantly by providing information on the overall level of resources (public, private and external), how these resources flow through the education system and how they are used. SEA provides the data for evaluation of sources and uses of education funding (public, private and external) against a set of policy objectives, thereby providing evidence-based methods of determining if education funds are being spent in support of these objectives. The use of SEA involves official stakeholders in determining which aspect of the sources and uses is important, and provides the means to measure policy impact on a factual rather than an anecdotal basis. SEA uses standard classification of data, which contributes to benchmarking performance and sharing information more easily within country and between countries.

The main objective of the State Education Accounts is to create a standard format of accounting for educational expenditures within a state that establishes the platform for technical analysis of the performance of the education sector and permits comparisons of

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relevant indicators between states and internationally.

In keeping with this objective, the goal of the SEA is to provide a framework that helps policymakers, financiers, and providers of education answer questions that help improve the performance of the education system and improve the efficiency of the sector. Furthermore, since the SEA uses a standardized format, the information that it provides allows meaningful intra- and inter-state comparisons.

SEA is a method to analyze the flow of funds within the educational system based on an analysis of educational expenditures made during a specified period of time. Because expenditures are so essential to the SEA, one of the first steps in SEA is to establish boundaries and definitions for the key technical components, as well as the categories and classifications used for organizing the data - of the SEA. While the four categories for organizing the data: Sources of Financing, Financing Agents, Providers of services or activities, Functions or services or activities, remain constant from state to state within a country, the classifications within each category are determined by the data available within the state. In order to ensure comparability of data between states, each state will use the generic broad classification based on the NEA classification. New subcategories may be added to reflect the reality of the state where the NEA/SEA is being conducted, in this case Bauchi state in Nigeria.

The flow of funds is measured through four categories of entities:

1. Sources provide funds. Examples include: Ministry of Finance, households, international donors, private financers. 2. Financing agents have programmatic responsibilities and manage or organize services. They receive funds from sources and use them to pay for services such as Ministry of Education or denominational or private school networks. 3. Providers spend funds to deliver services. They include public or private schools, networks of schools or institutions. They are usually defined by the type and level of education provided. 4. Uses or Functions meaning what services are actually delivered such as classroom education, textbooks, school construction, or teacher training or education related activities such as room and board, transportation, uniforms

3.3 Boundaries and Classifications for SEA- public sector subaccount in Bauchi State

3.3.1 Education Expenditures

Education expenditures for SEA are defined as all expenditures for activities whose primary purpose is to improve and promote education activities for the nation (or state) and individuals. It includes all public expenditure regardless of the educational activity for which it is used and those private expenditures that are directly related to educational activities. Activities of education include those performed by institutions or individuals pursuing the following goals:

• Providing and administering all levels of public and private education system, from early childhood education to secondary education, covering basic education schools, secondary general and technical training; • Increasing enrollment, completion, and promotion rates at basic and secondary school levels;

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• Improving the quality and quantity (coverage) of formal education; • Eliminating regional disparities; • Enhancing the efficiency of private sector participation; • Providing goods and services for education purposes and related activities; and • Improving the access to schools and institutions.

For purposes of this SEA subaccount, expenditures on education will be defined as only the public sector expenditures incurred by the federal, state or local government for the provision of formal and non-formal education at all levels within the boundaries of the state. Any expenditures incurred by the state government using funds from outside sources provided to the state government for any joint programs will also be included.

3.3.2 Education Boundaries and Definitions in Bauchi

Table 3.1 below presents the boundaries set as a result of discussions with the Steering Committee and the State Working Group (SWG) in Bauchi, and approved by the government. These boundaries help determine and guide which expenditures are to be included for the purposes of SEA subaccount for public sector expenditures and which data will be limited or excluded because it falls outside of those boundaries.

Table 3.1: Boundaries for Developing the SEA III. Boundaries for SEA Definitions for each boundary 1. SCHOOL YEAR The academic school years from September 1, 2013 to August 31, 2014 and September 1, 2014 to August 31, 201517. 2. TYPE OF EDUCATION • Formal Education: Includes education that follows the 1- 6-3-3-4 system; it includes schools under the Ministry of Education, its parastatals and other Ministries, Departments and Agencies providing education; and tertiary education • Non-formal Education: It includes non-formal education as provided by the public sector; it also includes other forms of structured education. • It excludes all private schools. 3. LEVEL OF EDUCATION As defined in the Nigerian National Policy for Education (6th Edition, 2013) 18 – preprimary to tertiary – see below. Formal a. Preprimary The education given in an educational institution to children prior to their entering the primary school. A period of one year, designed to prepare children from the ages of 4-5 years for primary education. It takes place under an organized learning center. It includes the crèche, the nursery and the kindergarten. b. Primary (Lower basic) The education provided in institutions for children ages 6 years to 11 plus. It is the education imparted to ensure that

17 Data was collected for 2013, 2014 & 2015 financial years 18 Definitions for these terms have been drawn from the Federal Republic of Nigeria, National Policy on Education – 6th Edition (2013), Nigerian Educational Research and Development Council, Lagos, Nigeria.

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Boundaries for SEA Definitions for each boundary children develop physically, mentally and emotionally and acquire good habits. Corresponding to the first stage of basic education, primary education is compulsory for both boys and girls in Nigeria. It is provided free of cost. The duration shall be six years. c. Secondary Education Secondary education is the education children receive after primary education and before the tertiary stage. Secondary education shall be of six years duration, given in two stages: a junior secondary school stage and a senior secondary school stage; each shall be of three years duration. • Junior Secondary (Upper Junior secondary continues the basic programs of primary basic) level, with a greater focus on the subjects taught. In the Nigerian system, this level corresponds to stage 2 of Basic Education and is for children in the 12-15 years age group. The junior secondary school shall be both pre-vocational and academic. It shall be tuition free, universal and compulsory in public schools. Also includes private schools where it may not be tuition free. • Senior Secondary The senior secondary school shall be comprehensive with a core-curriculum designed to broaden students’ knowledge and out-look. For the age group 15-18 (and over), for a duration of three years, and includes both public and private schools. d. Tertiary Tertiary education is the education given after secondary education in universities, colleges of education, polytechnics, mono-technics including those institutions offering correspondence courses. e. Special Education Special education is a formal special educational training given to people (children and adults) with special needs. This group of people may be classified into three categories: the physically challenged; the disadvantaged; and the gifted and talented (does not include orphanages). This education is provided at primary, JSS and SSS levels. f. Nomadic education Consists of education provided to children of nomads, e.g. Migrant fishermen, migrant farmers and pastoralists. This education is provided at primary, JSS and SSS levels. g. IQTE Consists of public sector-supported Integrated Islamic education provided to children (SUBEB & Ministry of Religious Affairs) Non-formal h. Islamiyah, Quranic and Consists of public sector-supported Islamic education Tsangaya Education provided to children. i. Basic literacy Basic education that is given to any person that was not opportune to attend formal school, enabling the recipient to be able to read, write and perform simple computations. Takes nine months. No age limit. Equivalent to Primary 3 education. j. Post literacy Advanced literacy education. Takes 2 years. No age limit.

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Boundaries for SEA Definitions for each boundary Equivalent to Lower basic certificate k. Continuing education Education opportunity given to those learners that successfully completed their post literacy and dropouts from formal education and are willing to proceed further. l. Extramural classes Education provided for students with deficiencies in requirements for tertiary education 3. TYPE OF OWNERSHIP Indicates the financing and management of the institution a. Public Education financed and managed by a public education authority or agency, or by a government agency or by a governing body, includes schools and institutions managed by the government through the Federal Ministry of Education, the State Ministry of Education and Parastatal agencies under the MOE, and any other Ministries. b. Private Education that meets the minimum standards laid down by the Federal Government financed by individuals,

private/voluntary associations and unions or profit making (not included in this SEA organizations, e.g. A Church, Mosque, Trade Union or subaccount) business enterprise. This category includes for-profit and not- for-profit (voluntary) schools. 4. TYPE OF INSTITUTION a. Secular Schools Institutions that provide education that meets the minimum standards laid down by the Federal Government – not based on religious denomination. b. Religious Schools Institutions with a religious focus that provide education that meets the minimum standards laid down by the Federal Government. 5. LEVEL OF BREAKDOWN a. Urban and Rural In Bauchi, Local Government Areas defined as urban and rural as follows: all LGA headquarters are considered urban areas, rest are rural areas. b. Gender Education provided to females and males in the state of Bauchi. d. LGA Local Government Area headed by a council chairman - there are 20 LGAs in the state of Bauchi. e. Level of Government Refers to the three level of government - - Federal, State and Local. All three levels incur expenditures for provision of Education in the state of Bauchi.

3.3.3 Categories and Classifications

A preliminary flow of funds analysis was conducted to identify and map the sources of financing, the financing agents, providers of education and the services provided within Bauchi State. A summary of the initial list of sources of financing, financing agents, providers of education, economic functions or the services and activities provided is indicated in Tables 3.2a-d below. For ease of data collection and ensuring that accurate data is collected, codes

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 20 corresponding to the state budget are added to the classifications prior to training the data collectors.

Table 3.2: Classifications for Bauchi SEA III Table A. Financing Sources Codes Category Definitions FS.1 Public Funds This category covers all public funds and is divided into further categories FS.1.1. Federal Government Captures all funds generated as general revenue of Federal government FS.1.1.1 Federation Accounts Allocation These funds are distributed to the states via the Federal Committee (FAAC) Ministries of Finance and Education and the Universal Basic Education Commission (UBEC) FS 1.1.2 TETfund19 Tertiary Education Trust Fund FS.1.1.3 MDGs Millennium Development Goals allocated to state and local government FS.1.1.4 Other Federal Taxes Includes VAT FS.1.2 State Government Captures the State Government revenues FS.1.2.1 State Government Allocation State allocation from the FAAC from Federal Government FS.1.2.2 State Education Development 1% of all capital project contracts in the state Levy FS. 1.2.3 Orphans and Vulnerable 1% from all civil servants’ salaries and 2% from political Children Agency fund appointees’ salaries FS.1.2.4 MDGs state contribution Millennium Development Goals state contribution FS.1.2.5 State Taxes Internally generated revenues, including Taxes FS.1.2.6 Other State Revenues Revenues Generated by the State FS.1.3 Local Government Area (LGA) Captures the Local Government revenues FS.1.3.1 Local Government Allocation Local government allocation from the FAAC from Federal Government FS.1.3.2 MDGs local government Millennium Development Goals local government contribution contribution FS.1.3.3 LG Taxes LG Taxes FS.1.3.4. Other LG Revenues Revenues Generated by the LGC FS.2 Private Funds Covers all private funds generated from different sources such as household out-of-pocket payments, expenditures by private (not included in this SEA foundations, indigenous NGOs, charitable trusts, etc., subaccount) FS.3 Rest of the World Funds Captures direct spending and budget support from multilateral (included in this SEA only to and bi-lateral organizations and international and multinational the extent of direct government NGOs, foundations and other development organizations, support, direct spending in state not included in this SEA subaccount)

19 Previously referred to as ETF

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Table B: Financing Agents Codes Categories Definitions FA.1 Public Sector Covers institutional units of federal, state or local government FA.1.1 Federal Government Covers all institutional units in the federal government, Institutions with general, and autonomous budgets and funds under public supervision are included FA.1.1.1 Federal Ministry of Education Federal Ministry whose main responsibility is to provide educational services to the population FA 1.1.1.1 NERDC Nigerian Educational Research and Development Council FA 1.1.1.2 NUC National Universities Commission FA 1.1.1.3 NBTE National Board for Technical Education FA 1.1.1.4 UBEC Universal Basic Education Commission FA 1.1.1.5 NCNE National Commission for Nomadic Education FA 1.1.1.6 NMEC National Commission for Mass Education FA 1.1.1.7 NTI National Teachers Institute FA 1.1.1.8 NCCE National Commission for Colleges of Education FA 1.1.1.9 TRCN Teachers Registration Council of Nigeria FA 1.1.1.10 Abubakar Tafawa Balewa University And all the colleges under the university FA 1.1.1.11 Federal Polytechnic, Bauchi FA 1.1.1.12 Federal Government College, Azare FA 1.1.1.13 Federal Government Girls College FA.1.2 State Government Covers all institutional units in the State Government; Institutions with general, and autonomous budgets and funds under public supervision are included FA.1.2.1 Ministry of Education (MOE) State Ministry whose main responsibility is to provide educational services to the population FA.1.2.1.1 MOE HQT Parastatal under the State Ministry of Education FA.1.2.1.2 Teachers Service Commission Parastatal under the State Ministry of Education FA.1.2.1.3 Special Schools Management Parastatal under the State Ministry of Education Board FA.1.2.1.4 Agency for mass education Parastatal under the State Ministry of Education FA.1.2.1.5 Agency for Nomadic education Parastatal under the State Ministry of Education FA.1.2.1.6 SUBEB State Universal Basic Education Board-a parastatal body under MOE set up to implement basic education programs that receives funds from the Federal Government and the State Government FA 1.2.2 Ministry of Science and Technology FA 1.2.3 Ministry of Higher Education FA.1.2.3.1 Scholarship Board FA.1.2.3.2 Bauchi State University FA.1.2.3.3 Abubakar Tatari Ali Polytechnic

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FA.1.2.3.4 College of Education, Azare FA.1.2.3.5 College of Agriculture FA.1.2.3.6 College for Legal and Islamic Studies FA.1.2.3.7 Adult and Non-formal Education Institute FA.1.2.3.8 Adult and Non-formal Education Agency FA.1.2.3.9 State Library board FA.1.2.4 Ministry of Health FA.1.2.4.1 School of Nursing FA.1.2.4.2 School of Midwifery FA.1.2.4.3 College of Health Technology FA.1.2.5 Ministry of Social Welfare FA.1.2.5.1 Social Development Institute FA.1.2.6 Other Ministries Includes formal educational programs of ministries other than MOE, e.g. Min of Works, Min of Agriculture, etc. FA.1.2.6.1 Bauchi Orphans and Vulnerable Children Agency FA.1.3 Local Government Local Government Areas – there are 20 LGAs in Bauchi Areas(LGAs) FA.1.3.1 LGC Local Government Council whose fiscal, legislative and executive authority extend over the smallest geographic areas – there are 20 LGAs in Bauchi FA.1.3.2 LGEA A local government unit whose main responsibility is to provide educational services to the population FA.2 Private Sector (not included in Covers all institutions outside the government sector and this subaccount) household out-of-pocket expenditures FA.3 Rest of the World (not Direct spending in state by multilateral bilateral donor agencies included in this subaccount) and international NGOS, foundations etc.

Table C: Providers of Education by type Codes Categories Definitions EP.1 Public Providers EP.1.1 Federal Government (all formal) EP.1.1.1 Junior Secondary EP.1.1.2 Senior Secondary EP.1.1.3 Tertiary Schools managed by the Federal government – EP.1.1.3.1 Abubakar Tafawa Balewa University FMOE EP.1.1.3.1.1 School of Nursing EP.1.1.3.1.2 School of Midwifery EP.1.1.3.2 Federal Polytechnic EP.1.1.3.3 Open University EP.1.2 State Government Schools managed by the State government and its

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Table C: Providers of Education by type agencies – MOE, SUBEB, Ministry of Science & Formal Technology, Department of Higher Education, EP.1.2.1 Primary Schools Ministry of Health, Ministry of Justice, Ministry of Women Affairs, and Agency for Mass Education EP.1.2.2 Junior Secondary Schools (BASAME) EP.1.2.3 Senior Secondary Schools EP.1.2.4 Special Education Program EP.1.2.5 Nomadic Education Program Managed by SUBEB; and Ministry of Religious EP.1.2.6 IQTE Affairs, Agency for Mass Education Managed by SUBEB; and Ministry of Religious EP.1.2.7 Almajiri Integrated Schools Affairs EP.1.2.8 Tertiary EP.1.2.8.1 Bauchi State University EP.1.2.8.2 Abubakar Tatari Ali Polytechnic EP.1.2.8.3 College of Education, Azare EP.1.2.8.4 College of Agriculture Ministry of Education/Higher Education; Ministry of EP.1.2.8.5 College for Legal and Islamic Studies Health and Ministry of Religious Affairs EP.1.2.8.6 School of Nursing EP.1.2.8.7 School of Midwifery EP.1.2.8.8 College of Health Technology EP.1.2.8.9 Social Development Institute Non-formal EP.1.2.9 Mass Education BASAME EP.1.2.10 Islamiyah, Quranic and Tsangaya Education BASAME EP.1.2.11 Others. E.g. Works school Program Ministry of Works Program Private providers not included in this SEA

Table D: Type of Expenditures by each provider (To be assigned to each provider described in Table 2c) Codes Categories Definitions EC.1. Capital Investment EC.1.1 Equipment Includes expenditure on computers, furniture, generator sets EC.1.1.1 Purchase and installation of language laboratory equipment for selected secondary schools EC.1.1.2 Purchase and installation of laboratory equipment for selected secondary schools and tertiary institutions EC.1.1.3 Purchase and installation of technical equipment for technical schools EC.1.1.4 Equipping the education resource center

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Table D: Type of Expenditures by each provider (To be assigned to each provider described in Table 2c) Codes Categories Definitions EC.1.1.5 Provision of furniture and instructional materials, including motorcycles for monitoring and evaluation in Nomadic schools EC.1.1.6 Purchase of books for the school libraries EC.1.1.7 Purchase of beds and mattresses for boarding schools EC.1.1.8 Kitchen utensils EC.1.2 Construction EC.1.2.1 Construction of new school buildings in Includes primary, JSS, secondary school, boarding of premier schools schools, science and technical colleges, excludes vocational colleges and training centers EC.1.2.2 Expansion of upgraded JSS to SSS EC.1.2.3 Construction access roads to schools EC.1.2.4 Construction of e-libraries EC.1.2.5 Construction of ICT centers for EMIS and equipping and connecting to internet EC.1.2.6 Provision of audio metric equipment and facilities for special education and expansion of structures to accommodate more pupils/students EC.1.2.7 Improvement and expansion of existing Including toilets, boreholes, drainages, etc. facilities EC.1.2.7.1 Construction of staff quarters EC.1.2.7.2 Zonal Education Offices construction Expenditures on construction of zonal office buildings EC.1.2.7.3 Special Education Schools Expenditures on construction of Special Education Schools EC.1.2.8 Arabic and Islamic Education (Islamic Expenditures on construction of buildings for use by Institutions) institutions providing Arabic and Islamic Education (Islamic Institutions) EC.1.2.8.1 Construction of Tsangaya schools EC.1.2.9 Construction of women centers for Mass Expenditure incurred by Agency for Mass Education Education EC.1.2.10 Construction and rehabilitation of Nomadic schools state-wide EC.1.2.11 Construction and rehabilitation of schools SUBEB; Ministry of Science and Technology EC.1.3 Compensation for Land Paid by LGA for SUBEB schools EC.1.4 Purchase of Vehicles Min of Finance; SUBEB; BASOVCA EC.1.5 Purchase of Text books and instructional MOE; SUBEB; Ministry of Science and Technology; materials for schools LGAs EC.1.6 Other Capital investments

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Table D: Type of Expenditures by each provider (To be assigned to each provider described in Table 2c) Codes Categories Definitions EC.2 Recurrent expenditures Includes personnel costs (EC2.1) and overhead costs (all except EC2.1) EC.2.1 Salaries/personnel costs Includes basic salary and any allowances paid to teaching and non-teaching staff involved with the provision of education EC.2.1.1 Basic Salary for Teaching staff For MOE; SUBEB; Ministry of Science and Technology; LGAs this includes all staff in Grade levels 01-16 EC.2.1.2 Basic Salary for Non-teaching staff For MOE; SUBEB; Ministry of Science and Technology; LGAs this includes all staff in Grade levels 01-16 EC.2.1.3 Allowances for teaching staff EC.2.1.3.1 Transport allowance EC.2.1.3.2 Rent EC.2.1.3.3 Utility EC.2.1.3.4 Hazard EC.2.1.3.5 Professional allowance (TSS) EC.2.1.3.6 Meal subsidy EC.2.1.3.7 Core subjects allowance EC.2.1.3.8 Rural posting allowance Allowance paid to Teachers working in rural areas EC.2.1.3.9 Duty post/responsibility allowance EC.2.1.3.10 Inducement allowance EC.2.1.3.11 Leave transport grant EC.2.1.3.12 Domestic staff allowance EC.2.1.3.13 Furniture allowance EC.2.1.3.14 Other allowances BASOVCA ; SUBEB ; MOE EC. 2.1.4 Allowances for non-teaching staff EC. 2.1.4.1 Transport allowance EC. 2.1.4.2 Rent EC. 2.1.4.3 Utility EC. 2.1.4.4 Maintenance EC. 2.1.4.5 Security allowance EC. 2.1.4.6 Telephone EC. 2.1.4.7 Hazard EC. 2.1.4.8 Outfit allowance EC. 2.1.4.9 Meal subsidy EC. 2.1.4.10 Domestic staff allowance EC. 2.1.4.11 Furniture allowance EC. 2.1.4.12 Leave transport grant EC. 2.1.4.13 Other allowances BASOVCA ; SUBEB ; MOE

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Table D: Type of Expenditures by each provider (To be assigned to each provider described in Table 2c) Codes Categories Definitions

EC.2.2 Transport and travelling (NATA) Non-accountable Tour Allowance, including monitoring and evaluation EC.2.3 Utilities: electricity, water, energy and gas, Overhead exp. Includes water supply, maintenance of generator telephone/GSM, electricity and gas, and maintenance of generators EC.2.4 Materials and supplies EC.2.4.1 Instructional materials Includes all consumable items, e.g. pens, pencils, notebooks, and classroom supplies, EC.2.4.2 Teaching aid and instructional materials EC.2.4.3 Stationery Office supplies EC.2.5 Consultancy services EC.2.6 Training and staff development EC.2.7 Entertainment and hospitality Includes entertainment allowance for administrators and speech day expenses EC.2.8 Misc. Overhead expenses All overhead expenses for MOE (need details on the ones listed below) EC.2.8.1 Student Travelling expenses Fuel, expenditure on student transportation EC.2.8.2 School feeding Meals provided to students EC.2.8.3 External and internal exam fees and expenses EC.2.8.4 Sport expenses EC.2.8.5 Postages & Courier Services EC.2.8.6 Girl child education EC.2.8.7 Grants to Communities/NGOs EC.2.9 Unallocated recurrent expenditures All overhead expenditures except those listed above – includes Bank charges, General expenses, Audit fees, EC.3 Maintenance Maintenance of capital assets EC.3.1 Maintenance of office furniture and Expenditure on maintenance of office equipment and equipment furniture EC.3.2 Maintenance of computer systems and software EC.3.3 Maintenance of vehicles and capital assets Motor vehicle maintenance and running costs, repair of motor vehicles, fuel and lubricants EC.3.4 Minor building maintenance and repairs EC.3.5 Cleaning & Fumigation Services EC.4 Transfer expenditures EC.4.1 Scholarships Information from scholarship board EC.4.2 Grants, contributions and subventions Payments to associations e.g. PTA, Islamic schools EC.4.2.1 Secondary education EC.4.2.2 Islamic education department EC.4.2.3 Assistance to voluntary organizations

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Table D: Type of Expenditures by each provider (To be assigned to each provider described in Table 2c) Codes Categories Definitions EC.4.2.4 Grants to special organizations EC.4.2.5 Grants to State government EC.4.3 Loans and advances Loans for motor vehicles, motor cycles and bicycles EC.4 Other

3.4 Conducting SEA Public Sector Subaccount in Bauchi State

The State Education Accounts III subaccount for public sector expenditures on formal and non- formal education conducted in Bauchi used the SEA methodology to study the flow of funds from sources to uses within the State. Data on public sector expenditures were collected, as appropriate, at the national, state and local levels. Below is a brief description of the implementation of the SEA, the identification and organization of data, data collection, analysis and dissemination.

3.4.1 Identification of a Working Group and the Steering Committee

Keeping in view the fact that SEA are a tool for use by the government for a systematic assessment of the flow of funds in the education system, the technical team helped put together a steering committee to provide oversight to the process and a working group to actually conduct the activity. The Initiative project has put together a Bauchi State Steering Committee (BSC) comprised primarily of official policy makers and other high-level stakeholders such as academics and civil society representatives to guide the project as a whole. The SEA team has adopted the same steering committee as they have a full understanding of the context and can facilitate the SEA process as well as help make connections between the SEA and various activities of The Initiative project. These stakeholders (BSC) were engaged at various points throughout the SEA project activities to help identify data sources, to facilitate data collection and review data collected, as well as to use SEA results to develop or implement education policies. Representatives of stakeholder groups were oriented to the SEA process and included as necessary for the successful implementation of the SEA process. The BSC received recommendations from the TA team for composition of the SEA Working Group (SWG) and accepted them with minor modifications. The SWG, responsible for most of the detailed technical work, was comprised of representatives from various government agencies whose assignment relates to education and public finance. It included officials from the Ministries of Education and Finance, the Ministry for Local Government, the Ministry of Health, Ministry of Higher Education20, SUBEB, etc. A list of members of the Steering Committee and the State Working Group who participated in the SEA is included in Annex 3 as well as authors of this report.

20 At the time of writing this report, Ministry of Higher Education had been merged with the Ministry of Education.

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3.4.2 Sources of Data

The data for SEA III – the public sector subaccount – come from secondary sources. As this is a public sector subaccount, these sources include government records from relevant agencies at all three levels– Federal, State and Local – of Government. Each is described in turn. (i) At the Federal level, it included agencies such as the Federal Ministry of Finance, Federal Ministry of Education, Tertiary Education Trust Fund (TETfund), and Universal Basic Education Commission (UBEC). (ii) At the state level the agencies included are the state ministries of Finance (SMOF), Education (SMOE), the erstwhile Ministry of Higher Education (MOHE, now a part of SMOE), Ministry of Health (SMOH), and all parastatals that provide education related services. These parastatals can be broadly grouped into those associated with the SMOE like SUBEB, Teachers Service Commission, State Agency for Mass Education, etc., and those associated with SMOH. (iii) At the local government level, the data includes expenditures on education by the local government councils and the local education authorities.

3.4.3 Data Collection

Under the stewardship of the Steering Committee, the State Working Group (SWG) and the TAT, a number of surveys and administrative sources of data have been used to build the State Education Accounts III for Bauchi State. Data was collected from the following organizations and agencies: 1 Federal Ministry of Finance, Federal Ministry of Education, UBEC, TETFund; 2 State Ministry of Finance, Ministry of Education and all its parastatals, Ministry of Higher Education, Ministry of Health and its parastatals; 3 Local Government Councils and Local Government Education Agencies in the state; 4 All public tertiary institutions in Bauchi state.

Separate survey instruments were developed for each source of data. A total of 37 instruments were developed: 10 for Federal agencies, 25 for state, 1 for LGCs, 1 for LGEAs. The SWG, with the assistance of the TAT, developed the instruments based on a review of the budget and plan documents for the various ministries and departments.

All public-sector data were collected by members of the SWG and the TAT. Members of the TAT trained the SWG members in data collection methodology to ensure consistency in the collection of data and supported them throughout the process.

Unlike most SEAs that collect data for only one year and provide a snap shot of that period, it was agreed with the SWG and the BSC that the SEA III public sector subaccount would be conducted for the school years 2013-14 and 2014-15. These years were selected as these were the latest period of time for which most complete data are available and they spanned a time period before and after the onset of recession in Nigeria. Selecting a time period after the onset of recession would provide a snapshot of the impact, if any, of the recession on education spending in the state. This time period spans three financial years (FY): January to December 2013, January to December 2014 and January to December 2015. To make all expenditure data consistent with the school year, expenditure data was collected from FY 2013, 2014, and FY 2015, and then combined together based on a proportional allocation – one third from FY 2013 and two-thirds from FY 2014 for the academic year 2013-14 and one-third from FY 2014 and two-thirds from FY 2015 for the academic year 2014-15 and presented as such in this

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report. Apart from the data collected through a survey of the government agencies, the SEA also used information from the publicly available 2013 to 2015 budget data (audited actual expenditures) obtained from Ministry of Budget and Economic Planning records as well as school census and the school statistics and records as maintained by the state based Education Management Information Systems.

The different sources of data used permitted triangulation and cross-verification of expenditure and receipt data recorded by the spending and receiving institutions. Several cross flows in the education system were verified and triangulated. In instances where discrepancies were discovered, precedence was given to ‘Final Accounts’ of public institutions, including Ministry of Education and SUBEB, to ascertain the government’s expenditures on education.

3.4.4 Data Quality Process

The Chairman of the SWG has the responsibility of managing the data collectors and the data collection process. The core team of the SWG is also deeply involved in managing the data collection. The TAT provides technical advice, training on development of tools and collection of data, as well as oversight to ensure that data is collected as per the SEA methodology. The TAT also supports the SWG in the validation and triangulation of data as well as its analysis.

To ensure data quality, various strategies were put in place, including: • Training was provided before the data collection to ensure that data collectors were familiar with and understood every single item in the data collection instrument and the protocols for data collection. • Data collection responsibilities were shared with the consent of all the data collectors. • All necessary data collection logistic support was provided. • Contact addresses of all data collectors and TAT members were shared to enable easy access in case further clarification was required on any issue. • Progress in the field was monitored through follow-up phone calls and in-person meetings with the TAT. • Data collectors identified to be in need of support were visited in the field. Such visits were found to be very helpful in explaining the purpose of the data collection to the organizations visited. • Completed survey instruments were reviewed and validated. Few cases of incorrect entries observed were brought to the attention of the data collectors and the officers providing the data and revised as needed.

Additional measures used to ensure data quality and validity were: • A quality control section was built into the data collection instrument itself. The person that provides the data was required to SIGN and STAMP the form with official stamp of their office on the last page of the instrument (the data validation page). This ensures and provides verification that the data is genuine and was collected from the organization where the data is located. • To further authenticate the data collected, the Chairman of the Core team was also required to review the completed instrument for the purpose of ensuring that the data collected is valid and reliable and approve it. The Chairman is familiar with the environment and the general pattern of expenditures in the state, and therefore is in a good position to validate the data collected. • Finally, the TAT members also review the instruments for completeness and

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countersign the data validation page indicating the instrument has gone through all of the processes put in place for ensuring data quality.

3.4.5 Data Analysis

Data collected from all sources for the development of SEA III (public sector subaccount) was entered into a relational database specifically developed for the SEA. This allowed for the data to be analyzed with desired degrees of detail or aggregation. The SEA tables have been designed to meet the requirements of most of the information needs on educational expenditures and provide information disaggregated, to the extent available, by the sources of financing, financing agents, providers of services and categories of expense. This enables the determination of: • The total level of expenditures for education that can be compared to socio-economic aggregates (GDP, public expenditures, population, number of pupils). • The effort devoted to education by financing agents and by each source of financing (flow of funds from source of financing to financing agents). • Cost of different levels of education by environment (public) and the structure of financing (flow from financing agents to educational levels). • Cost of production of education by education service providers (public), by location and type of school (flow from financing agents to educational service providers). • Cost of production of services by category of expenditure, by the level of service provider, and by category of expenditure (type of expenditures of service providers) • The average level of financing and average expenditure by level of school.

The next sections report on the data from the SEA matrices and provide a sectoral analysis of the data as well as an analysis from a macro-economic and comparative perspective.

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4 Financing of Education and Flow of Funds in Bauchi This chapter presents the principal results of the Bauchi State Education Accounts – subaccount for public sector expenditures on education – for the school years 2013-2014 and 2014-2015 and examines the public sector financing efforts in education by all sources, the flow of funds between institutions, financing agents active in this sphere, the distribution of these funds by providers of education and the type of expenditures incurred (services provided). It also analyzes the average public sector expenditures per pupil, by level of education, environment and location. The detailed matrices generated for the analysis of the flow of funds are included in Annex 4, relevant tables and graphs showing the flow of funds have been included in the body of the report.

4.1 Bauchi State Effort for Education

Table 4.0: Bauchi State Expenditure on Education, 2013/2014 and 2014/2015 School Years 2013/2014 2014/2015 Education Expenditure Information N= N= Total Expenditure by public sector on Education in Bauchi State N=36,326,061,406 N=37,250,956,610 Total Expenditure on Education by Bauchi State Government N=17,430,475,887 N=20,566,902,555 % total expenditure on education in State by State 48% 55% Total Expenditure by Bauchi State Government in SY (education and non-education)21 N=134,427,922,809 N=129,752,432,215 State Expenditure for Education as % of State Budget 13% 16% Population of Bauchi State (projections 2014 and 2015, National Population Commission) 22 6,107,554 6,318,781 Per capita public sector expenditure on education N=5,948 N=5,895 Total Expenditure by public sector on Formal Education in Bauchi State 34,840,255,101 35,824,907,842 Number of students enrolled preprimary to tertiary (public, formal education) 23 1,188,040 1,286,547 Average public sector expenditure per student overall N=30,576 N=28,954 Average public sector expenditure per student (formal education only) N=29,325.83 N=27,845.78 Source: Bauchi SEA 2013/2014 & 2014/2015; State Budgets 2013, 2014 & 2015; Nigeria National Bureau of Statistics, 2005, 2006; National Population Commission 2015

In 2013-2014, the total expenditure by the public sector on formal and non-formal education in Bauchi State was 36 billion Naira (N=) (approx. $228,465,795)24. The funds include the total public financing efforts for human, material, and equipment resources in public preprimary, primary, secondary and tertiary educational institutions as well as for non-formal education programs. As reflected in Table 4.0, approximately 96 percent of the total public sector spending on education in the state of Bauchi is on formal education programs with only a small

21 Extrapolation for 2013-2014 based on numbers from Approved Recurrent and Capital Expenditures for Years 2013 and 2014; similarly 2014 and 2015 budget for SY 2014-15 22 Population projection as of 2014 and 2015 (National Population Commission) for SY 2013-14 and 2014-15 respectively 23 Public sector enrollment figures from the state EMIS system as obtained by the Bauchi State Working Group 24 Exchange rate in January 2014: USD ($) 1 = NGN (N=) 159. Source: Central Bank of Nigeria

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proportion (around 4 percent) going to non-formal programs. The effort for education corresponds to nearly N= 6,000 per capita expenditure (approximately $37). In terms of number of students, this effort represents N=30,576 per student (approximately $192) overall and N= 29,326 per student in formal school. (Table 4.0).

In 2014-2015, the total expenditure on education in Bauchi State was 37 billion Naira (N=) (approx. $205,806,390)25 with a little under 36 billion being spent for formal education. As for 2013/14, approximately 4 percent of the total expenditure was for non-formal education, with 96 percent going towards provision of education in the formal setting. The per capita expenditure by the public sector was ₦5,948 (approximately $37). In terms of number of students in the formal school system, this effort represents an average public sector expenditure of ₦28,95426 per student (approximately $182) overall and ₦27,846 in formal school only (Table 4.0).

4.2 Sources of Financing for Education

Sources of financing, as defined in the SEA nomenclature, are agencies that provide money for use by the sector, but are not involved with the allocation or the management of these resources within the sector. Sources of financing can be classified generically into three broad categories: public, private and rest of the world. The public sector includes the more obvious sources at the federal, state and local levels such as the Ministry of Finance, contributions from official development assistance, and contributions from the state and local government revenues (taxes, etc.).

As this SEA III exercise is a subaccount focused only on the public sector expenditures on education in Bauchi, contributions from the private sector (household out-of-pocket payments and contributions from indigenous foundations, charitable organizations, etc.) and the rest of the world (multilateral bilateral agencies and international foundations, etc.) were not examined. The only exception were the contributions of multinational donor agencies provided directly to the State Ministry of Education for implementation of joint programs.27

4.2.1 Distribution of Sources of Financing

In 2013-14 school year, the total financing for education on formal and non-formal education in the public sector in Bauchi State was N=36,326,061,406. The funding increased to N= 37,250,956,610 in the school year 2014-15, an increase of 3 percent. These funds were comprised of financing from the federal, state and local government (96.19 percent), and programmatic funding28 from donor agencies (rest of the world) provided to the state government (3.81 percent), in 2013/2014 school year. Similarly, in 2014/15, of the total expenditure of a little over N=37 billion on formal and non-formal education by the public sector in Bauchi state, the government’s own resources made up 97 percent while a small

25 Exchange rate in January 2015: USD ($) 1 = NGN (N=) 181. Source: Central Bank of Nigeria 26 This number includes the total (non-annualized) capital expenditures incurred by the state during this period. For better comparisons in later years, this would need to be annualized and the depreciation for capital investments included in the calculation. 27 These rest of the world funds have been included here only because they are part of the World Bank and UNICEF funding for joint programs, the funds are managed by the State Government. These funds do not fall in the category of loans (which would have been treated as budget support and included as state government funds, nor are they direct spending by the donor agency as the state government is responsible for implementation of the program. 28 See footnote above.

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amount (2.55 percent) came from the rest of the world as a part of contribution for joint programs (Table 4.1; Figures 4.1 and 4.2).

Table 4.1: Sources of Financing – all sectors, 2013-14 and 2014-2015 School Years Financing Sources Total (in Naira) 2013/2014 2014/2015 Public Funds 34,943,413,498 36,301,885,907 Private Funds n/a- n/a Rest of World to State MOE 1,382,647,908 949,070,703 Grand Total 36,326,061,406 37,250,956,610 Source: Bauchi SEA 2013-2014 and 2014-2015

Figure 4.1: Sources of Financing for Education, 2013-14 School Year

Sources of Financing for Education 2013/2014

Rest 4%

Public 96%

Source: Bauchi SEA 2013-2014

Figure 4.2: Sources of Financing for Education, 2014-15 School Year

Sources of Financing for Education

Rest2014/2015 3%

Public 97%

Source: Bauchi SEA 2014-2015

4.2.2 Sources of Financing by Type

The public sector financing of education is comprised of the expenditures incurred by all three levels of the government – federal, state and local. In addition, as explained above, a small amount of funds provided by the donor agencies (rest of the world) as support to the state government for specific programs managed by the state government have been included. The contribution of the various sources of financing by subcategory is presented in Table 4.2 and Figures 4.3 and 4.4 below.

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Table 4.2: Sources of Financing: all sectors, 2013-14 and 2014-15 School Years Financing Sources Financing Sources Total (in N=) 2013/2014 2014/2015 Public Funds Federal Govt 3,643,723,965 1,939,593,926 State Govt 17,430,475,887 20,566,902,555 Local Govt 13,869,213,645 13,795,389,426 Public Funds Total 34,943,413,498 36,301,885,907 Private Funds Household N/a- N/a Private Funds Total - - Rest of World International Multilateral and Bilateral 1,382,647,908 949,070,703 (Support to the Ministry of education) Rest of World Total 1,382,647,908 949,070,703 Grand Total 36,326,061,406 37,250,956,610 Source: Bauchi SEA 2013-2014 and 2014-2015

Figure 4.3: Sources of Financing: distribution for all sectors, 2013-14 School Year Sources of Financing by Type 2013/2014 Donors Fed Govt 3.81% 10.03%

Local Govt 38.18%

State Govt 47.98%

Source: Bauchi SEA 2013-2014

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Figure 4.4: Sources of Financing: distribution for all sectors, 2014-15 School Year Sources of Financing by Type 2014/2015 Donors Fed Govt 2.55% 5.21%

Local Govt 37.03%

State Govt 55.21%

Source: Bauchi SEA 2014-2015

The State Government (govt.) was the main source of financing for education in the public sector in Bauchi State in both school years, accounting for almost half in 2013/2014 (48 percent) and more than half in 2014/15 (55 percent) of total public expenditure on formal and non-formal education. The Local Governments contributed 38 percent in 2013/14 and 37 percent in 2014/15, while the contribution of the Federal Government was 10 percent in 2013/14 and 5 percent in 2014/15 of total expenditures for education29 (Table 4.2; Figures 4.3 and 4.4).

International development partners contributed 3.81 and 2.55 percent in 2013/14 and 2014/15, respectively as a contribution to the state government for implementation of joint programs. (Due to the focus on the public sector expenditures, direct spending in the state by international partners has not been captured as part of this subaccount).

Within the public sector, the State government contributed almost half of the financing for education (50 percent in 2013/14 and 57 percent in 2014/15). The Local governments were second with 40 percent in 2013/14 and 38 percent in 2014/15, and Federal government contribution was 10 percent and 5 percent in 2013/14 and 2014/15, respectively (Table 4.3; Figures 4.5 and 4.6). While the decrease in the level of Federal government contribution was attributed to the downturn in the economy which commenced in Nigeria in 2014, it corresponds almost directly to the increase in state government allocation suggesting a need for further investigation.

29 The financing by local governments includes the share of the local governments in the funds from FAAC and mandatory expenditure on salaries for primary school teachers

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Table 4.3: Sources of Financing: Distribution for Public Sector, 2013-14 and 2014-15 School Years Financing Sources Financing Sources Total (in N=) Percentage Total (in N=) Percentage 2013/2014 2014/2015 Public Funds Federal Govt 3,643,723,965 10.43 1,939,593,926 5.34 State Govt 17,430,475,887 49.88 20,566,902,555 56.66 Local Govt 13,869,213,645 39.69 13,795,389,426 38.00 Public Funds Total 34,943,413,498 100.00 36,301,885,907 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

Figure 4.5: Sources of Financing – Distribution for Public Sector funds, 2013-14 School Year Sources of Financing: Public 2013/2014

49.88% 39.69%

10.43%

Source: Bauchi SEA 2013-2014

Figure 4.6: Sources of Financing – Distribution for Public Sector funds, 2014-15 School Year Sources of Financing: Public 2014/2015

56.66%

38.00%

5.34%

Source: Bauchi SEA 2014-2015

Distribution of Federal Sources of Financing The Federal funds included the allocations made under the Federal Allocation Accounts Committee (FAAC) through the Federal Ministry of Finance, the Federal Ministry of Education, the Universal Basic Education Commission (UBEC), which is directly responsible

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for primary education), and the Tertiary Education Trust Fund (TETFund). In addition to these funding networks, there are the parastatals and their revenue (Table 4.4). The data show that there was an overall decrease in the amount of federal funds coming into the state of Bauchi from federal sources. While there was an increase in the contribution of TETFund from 26 percent in 2013/14 to 78 percent in 2014/15, there was a huge reduction in contribution of the Federal Ministry of Finance from 63 percent in 2013/14 to 10 percent in 2014/15. Even if there was some internal reallocation of funds within the Federal Ministry of Finance from direct contribution to TETfund, the overall reduction from the Federal Ministry of Finance, as earlier noted, could be attributed to the downturn in the economy which started in 2014.

Table 4.4: Distribution of Federal Government Sources of Financing, 2013-14 and 2014-2015 School Years Federal Sources Total (in Naira) Percent Total (in Naira) Percent 2013/2014 2014/2015 TETFund 945,129,967 25.94 1,516,259,581 78.17 Federal Ministry of Finance 2,309,628,239 63.39 195,593,578 10.08 Federal Ministry of Education 230,816,326 6.33 166,187,766 8.57 UBEC 147,618,433 4.05 53,223,001 2.74 Other Federal Revenue 10,531,000 0.29 8,330,000 0.43 TOTAL 3,643,723,965 100.00 1,939,593,926 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

As reflected in Table 4.5, funds from the Bauchi State Government were mainly sourced from the Bauchi State Budget controlled by the Ministry of Finance, which provided about 66.5 percent of the funds in 2013/2014 and 63 percent in 2014/2015 school year. Special projects allocation accounted for about 25 percent and 9 percent for 2013/14 and 2014/15, respectively, while the revenue generated by the State Ministry of Education and other sources accounted for the rest of the financing sources.

Table 4.5: Distribution of State Government Sources of Financing, 2013-14 and 2014-15 school years State Government Total (in Naira) Percent Total (in Naira) Percent 2013/2014 2014/2015 SMOF 11,589,028,414 66.49 13,024,373,826 63.33 State Govt. Revenues 4,291,107,935 24.62 1,798,257,448 8.74 State Ministry of Education 2,554,371 0.01 54,389,158 0.26 Other state revenue 1,547,785,167 8.88 5,689,882,124 27.67 TOTAL 17,430,475,887 100.00 20,566,902,555 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

The Local governments were the second largest source of financing in Bauchi state, contributing 40 percent of the total public sector financing in 2013/2014 and 38 percent in 2014/2015. Most (about 99.69 percent) of this came from LGA’s share of the FAAC through the State Ministry for Local Government Affairs (SMLA) in both school years. See Table 4.6 for this distribution.

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Table 4.6: Distribution of Local Government Sources of Financing, 2013-14 and 2014-15 school years Local Government Total (in Naira) Percent Total (in Naira) Percent 2013/2014 2014/2015 LGA Taxes 42,543,900 0.31 42,349,467 0.31 Other LGA Revenues – including share of FAAC 13,826,669,745 99.69 13,753,039,958 99.69 TOTAL 13,869,213,645 100.00 13,795,389,425 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

However, as discussed earlier, the financing sources do not always manage the funds themselves. They provide the resources but it is the financing agents who make the decisions about how these funds should be spent. As a result, an organization or agency may contribute a large portion of total financing and manage a much smaller proportion and vice versa. The next section presents the flow of funds from sources of financing to financing agents.

4.3 Flow of Funds from Sources of Financing to Financing Agents

Financing agents are intermediaries with programmatic responsibilities and manage or organize services. They receive funds from financing sources and use them to pay for education-related services. Like Sources of Financing, the Financing Agents can also be grouped into three broad groups: (i) public sector, such as Federal Ministry of Education, TETFund at the federal level, SUBEB, State Ministry of Education, Scholarship Board, etc., at the state level and local governments at the local level; (ii) private sector, such as households, denominational or private networks, and (iii) rest of the world, such as international NGOs and donor agencies. Each of these groups is comprised of several intermediaries or financing agents. In this SEA subaccount, only public sector financing agents are discussed.

Overall, as a financing agent the public sector managed all the public-sector and the rest of the world (support to MOE) funds made available to the education sector in both 2013-14 and 2014-15 academic years. Of the total public sector financing (public sector and rest of the world support, see Table 4.7a) available for education in the State, the state government managed the largest proportion (88.56 percent in 2013/2014 and 95.63 percent in 2014/2015), followed by the local and the federal governments. The Local government directly managed 4.14 percent in 2013/2014 and 3.35 percent in 2014/2015. The Federal government managed a very small proportion (7 percent in 2013/2014 and 1 percent in 2014/2015) of the expenditures incurred in Bauchi State (Table 4.7b; Figures 4.7 and 4.8).

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Table 4.7a: Flow of Funds from Sources of Financing to Financing Agents, 2013-14 and 2014-15 School Years Sources of Financing Rest of the Financing Agents World Public Funds Total Percent (direct contribution to state govt) 2013-14 Federal Government 2,550,975,565 2,550,975,565 7.02 State Government 30,945,760,336 1,374,678,639 32,320,438,975 88.97 Local Government 1,446,677,597 7,969,268 1,454,646,865 4.01 Total 34,943,413,498 1,382,647,908 36,326,061,406 100.00 2014/2015 Federal Government 370,111,344 370,111,344 0.99 State Government 34,716,734,539 933,611,394 35,650,345,933 95.70 Local Government 1,215,040,024 15,459,309 1,230,499,333 3.30 Total 36,301,885,907 949,070,703 37,250,956,610 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

Table 4.7b: Distribution of Funds by Financing Agents, 2013-14 and 2014-15 School Years (Public Funds only) Financing Agents Public Funds Percent Public Funds Percent 2013/2014 2014/2015 Federal Government 2,550,975,565 7.30 370,111,344 1.02 State Government 30,945,760,336 88.56 34,716,734,539 95.63 Local Government 1,446,677,597 4.14 1,215,040,024 3.35 Total 34,943,413,498 100.00 36,301,885,907 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

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Figure 4.7: Distribution of Funds by Financing Agents - Public Sector, 2013-14 School Year Distribution of Funds by Financing Agents - Public Sector 2013/2014

88.6

100.0 80.0 60.0 40.0 7.3 4.1 Percent 20.0 - Fed Govt State Govt Local Govt

Source: Bauchi SEA 2013-2014

Figure 4.8: Distribution of Funds by Financing Agents - Public Sector, 2014-15 School Year Distribution of Funds by Financing Agents - Public Sector 2014/2015

95.6

100.0 80.0 60.0 40.0 Percent 1.0 3.4 20.0 - Fed Govt State Govt Local Govt

Source: Bauchi SEA 2014-2015

The total pool of funding available to the public sector for use on education related expenditures – N=34,943,413,498 in 2013/2014 and N=36,301,885,907 in 2014/2015 – was made up of contributions from the federal, state and local governments. In the 2013/2014 school year, the federal government which contributed about 10.43 percent of the public-sector financing for education managed only 7.3 percent of these funds directly. Bauchi State government which contributed about 50 percent managed 88.6 percent of these funds. The Local governments contributed 39.69 percent and managed 4.1 percent of the funds. Table 4.8 and Figure 4.9 present this difference in distribution.

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Table 4.8: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2013-14 School Year Public Sector Financing Sources Financing Agents N= Percent N= Percent Federal Govt 3,643,723,965 10.43 2,550,975,565 7.30 State Govt 17,430,475,887 49.88 30,945,760,336 88.56 Local Govt 13,869,213,645 39.69 1,446,677,597 4.14 Total 34,943,413,498 100.00 34,943,413,498 100.00 Source: Bauchi SEA 2013-2014

Figure 4.9: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2013-14 School Year Comparison of Financing Sources to Financing Agents – Public 2013/2014

89 100 50 40 10 7 4 0 Financing Sources Financing Agents

Federal Govt State Govt Local Govt

Source: Bauchi SEA 2013-2014

In the 2014/2015 school year, the federal government which contributed about 5.34 percent of the public-sector financing for education managed only 1.02 percent of these funds directly. Bauchi State government which contributed about 56.66 percent managed 95.63 percent of these funds. The Local governments managed about 3.35 percent of the funds even though as a group they contributed 38 percent of the funds. Table 4.9 and Figure 4.10 present this difference in distribution.

Table 4.9: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2014-15 School Year Public Sector Financing Sources Financing Agents N= Percent N= Percent Federal Govt 1,939,593,926 5.34 370,111,344 1.02 State Govt 20,566,902,555 56.66 34,716,734,539 95.63 Local Govt 13,795,389,426 38.00 1,215,040,024 3.35 Total 36,301,885,907 100.00 36,301,885,907 100.00 Source: Bauchi SEA 2014-2015

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Figure 4.10: Comparison of Distribution of Resources between Financing Sources and Financing Agents – Public Sector, 2014-15 School Year Comparison of Financing Sources to Financing Agents – Public 2014/2015

96 100 57 38 50 5 1 3 0 Financing Sources Financing Agents Federal Govt State Govt Local Govt

Source: Bauchi SEA 2014-2015

Education is a complex subject serving many different kinds of student populations within the state, and as such many agencies at all levels of the government are involved in the provision of education30. Within the public sector, various agencies of the government, at each level of government, were responsible for the management of these funds and implementation of programs for the provision of education at all levels within Bauchi State. Table 4.10 and Figures 4.11 and 4.12 below present a list of the public-sector agencies that act as financing intermediaries and their respective share within the sector.

30It must be noted that the state government contributes to formal (Islamiyya schools) and non-formal (Qur’anic schools) Islamic education at all levels of education. This support, in the form of teacher salaries and other curriculum implementation supports, is not limited only to those Islamic schools that follow the state mandated integrated curriculum (Islamiyya schools). However, the SEA was unable to disaggregate this data as the expenditure is captured in the Ministry records as a part of the total amount spent on teacher training and curriculum development in the state during the 2013-14 and 2014-15 school years.

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Table 4.10: Distribution of Public Sector Funds Managed by Public Financing Agents, 2013-14 and 2014-15 School Years Amount (in N=) Percent Amount (in N=) Percent Financing Agents 2013/2014 2014/2015 UBEC 1,227,747,297 3.38 185,459,459 0.50 ATBUTH School of Nursing & Midwifery 10,531,000 0.03 8,330,000 0.02 Federal Federal Ministry of Education 230,816,326 0.64 166,187,766 0.45 Govt National Commission for Nomadic Educ - 0.00 10,025,264 0.03 Parastatal Institutions 1,081,880,942 2.98 108,855 0.00 Ministry of Health 1,037,479,734 2.86 930,204,940 2.50 Ministry for Local Government Affairs 730,461,293 2.01 388,321,343 1.04 Ministry of Women Affairs 14,000,000 0.04 2,000,000 0.01 Other Ministries 62,887,988 0.17 82,563,286 0.22 State Govt Scholarship Board 704,618,710 1.94 432,707,047 1.16 SMOE HQ 6,771,764,658 18.64 7,711,516,558 20.70 Bauchi State Agency for Mass Education 395,729,440 1.09 328,982,720 0.88 Bauchi State Agency for Nomadic Edu. 343,105,014 0.94 496,945,172 1.33 SUBEB 12,900,679,372 35.51 13,026,735,136 34.97 Tertiary Institutions 7,929,266,374 21.83 10,820,041,581 29.05 Parastatal Institutions 1,430,446,392 3.94 1,430,328,151 3.84 LGC 1,255,409,951 3.46 1,096,865,444 2.94 Local Govt LGEA 199,236,915 0.55 133,633,889 0.36 TOTAL 36,326,061,406 100.00 37,250,956,610 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

An examination of the flow of public funds to the public financing agents reveals that for the school year 2013-14, under the federal government, UBEC managed 3.38 percent, mostly for basic education, while the Federal Ministry of Education managed 0.64 percent, mostly for tertiary and secondary education. Parastatals under the federal government managed expenditures amounting to 2.98 percent of the total public expenditures. Under the state government, SUBEB, responsible for payment of primary school teacher salaries on behalf of the local governments, was the financing intermediary for 36 percent of the funds, the State Ministry of Education (HQ) managed 19 percent, the Ministry for Local Government Affairs managed 2 percent, and state tertiary institutions managed 22 percent. The State Scholarship Board, the State Ministry of Health and a few other state agencies managed some of the funds available. For about 4 percent of all expenditure on education incurred in the state of Bauchi, the financing agents were the local governments, with 3.46 percent of the funds managed by the Local Government Councils, and 0.55 percent by the LGEAs.

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Figure 4.11: Distribution of Public Sector Funds Managed by Public Financing Agents, 2013-14 School Year Public Sector Funds Managed by Public Financing Agents, 2013/2014 Ministry for Local ATBUTH School of Government Affairs Nursing & LGC 2.01% Federal Ministry of Ministry of Health Midwifery 3.46% Education Parastatal 2.86% Ministry of Women 0.03% 0.64% UBEC Institutions Affairs Parastatal 3.38% LGEA 2.98% 0.04% Institutions Other Ministries 0.55% 3.94% 0.17%

Scholarship Board Tertiary Institutions 1.94% 21.83% SMOE HQ 18.64%

SUBEB 35.51%

Bauchi State Agency for Mass Education 1.09% Bauchi State Agency for Nomadic Educ 0.94%

Source: Bauchi SEA 2013-2014

The scenario in 2014/2015 was similar to that for the previous year, with the exception of the federal government that spent less than it had previously. Among the federal agencies UBEC managed 0.5 percent, mostly for basic education, while the Federal Ministry of Education managed 0.45 percent, mostly for tertiary and secondary education. Under the state government, the Ministry for Local Government Affairs managed 1.04 percent, the State Ministry of Education (HQ) was the financing intermediary for 20.7 percent, and state tertiary institutions managed 29.05 percent, while SUBEB managed 35 percent. The State Scholarship Board, the State Ministry of Health and a few other state agencies managed some of the funds available. At the local government level, the Local Government Councils managed 2.94 percent and 0.36 percent was managed by the LGEAs.

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Figure 4.12: Distribution of Public Sector Funds Managed by Public Financing Agents, 2014-15 School Year Public Sector Funds Managed by Ministry for Ministry of Public Financing Agents, 2014/2015Local Health LGC Government National 2.51% 2.96% Affairs Scholarship Parastatal Commission for 1.05% Board Institutions Nomadic Educ Other Federal 1.17% 3.86% 0.03%LGEA Ministries Ministry of 0.36% 0.22% Education Bauchi State Agency for 0.45% SMOE HQ Tertiary Mass Education 20.81% Institutions 0.88% 29.20%

SUBEB 35.16%

Bauchi State Agency for Nomadic Educ 1.34%

Source: Bauchi SEA 2014-2015 4.4 Flow of Funds from Financing Agents to Education Providers

The State Education Accounts track the flow of funds from sources to uses, via financing agents and providers. We have described the financing sources and their contribution to the education sector in Bauchi State, the flow of funds from the sources to financing agents and their respective distribution. The next section examines the flow of funds from financing agents to providers of education.

The SEA examines the allocation of funds for the provision of education at all levels in schools and institutions of higher education managed by the public sector. Providers of education can be looked at in one of several ways – by ownership – public and privately owned institutions; by level of education – preprimary to tertiary, including formal and non-formal schools and overall administration of the system; by location – urban, rural or statewide; and by type of school – secular or integrated Islamiyya schools.

4.4.1 Financing Agent to Education Providers in Public Schools

As noted earlier, the focus of this SEA subaccount is the public sector. Therefore, only education providers in the public sector are discussed.

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4.4.1.1 Financing Agent to Education Providers by Level of Education

In 2013-2014 expenditures for education in Bauchi State were distributed as follows: 15.9 billion for basic education (44 percent), 7.3 billion for secondary education (20 percent), 1.2 billion for special education (3.29 percent), 10.45 billion for tertiary education (29 percent), and 1.5 billion for mass education (4 percent). Of the total amount of 36 billion, 34.8 billion (95.91 percent) was spent on formal education, while 1.5 billion (4.09 percent) was for non- formal education. (Table 4.12 and Figure 4.13).

Table 4.12: Distribution of Resources from Financing Agents to Education Providers by Level of Education, 2013-14 and 2014-15 School Years - overall Types Levels Levels Detailed Amount (in N=) Percent Amount (in N=) Percent 2013/2014 2014/2015 Formal Basic Nomadic 344,905,014 0.95 518,170,436 1.39 Basic 15,541,112,353 42.78 13,339,745,346 35.81 Total Basic 15,886,017,366 43.73 13,857,915,782 37.20 Secondary Secondary 7,310,073,064 20.12 8,190,331,857 21.99 Total Secondary 7,310,073,064 20.12 8,190,331,857 21.99 Special Special Needs 158,185,228 0.44 124,007,304 0.33 Education Gifted and Talented 1,038,693,316 2.86 1,048,599,791 2.81 Total Special Education 1,196,878,545 3.29 1,172,607,095 3.15 Tertiary Tertiary 10,447,286,125 28.76 12,604,053,108 33.84 Total Tertiary 10,447,286,125 28.76 12,604,053,108 33.84 Total Formal 34,840,255,100 95.91 35,824,907,842 96.17 Non-formal Mass Education All levels 1,485,806,305 4.09 1,426,048,768 3.83 Total Non-formal 1,485,806,305 4.09 1,426,048,768 3.83 GRAND TOTAL 36,326,061,405 100.00 37,250,956,610 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

In 2014-2015 expenditures for education in Bauchi State were distributed as follows: 13.8 billion for basic education (37 percent), 8.2 billion for secondary education (22 percent), 1.2 billion for special education (3.15 percent), 12.6 billion for tertiary education (34 percent), and 1.4 billion for mass education (4 percent) (Table 4.12 and Figure 4.14). Of the total amount of 37 billion, 35.8 billion (96 percent) was spent on formal education, while 1.4 billion (3.83 percent) was for non-formal education.

An examination of the data (Table 4.12) reveals that while the pattern of spending was the same – the largest proportion of funds were allocated for basic education, followed by tertiary education and then the secondary level, the amount of spending varied by school year. In 2014- 15, the amount of spending on basic education was about 5 percent lower than that in 2013-14. However, this was offset by an increase of a similar amount at the tertiary level.

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Figure 4.13: Distribution of Public Resources to Education Providers by Level of Education, 2013-14 School Year Distribution of Public Sector Funds to Education Providers by Level of Education 2013/2014 Mass Educ 4% Tertiary 29% Basic 44%

Special Educ Secondary 3% 20%

Source: Bauchi SEA 2013-2014

Figure 4.14: Distribution of Public Resources to Education Providers by Level of Education, 2014-15 School Year

Source: Bauchi SEA 2014-2015

In their role as financing agents, with programmatic responsibilities for the management of funds, the distribution of funds to providers at the various levels of schooling/education, differs by level of government (Table 4.13). It must be recalled that while basic education is primarily the responsibility of the local government (with most of the expenditures incurred by/on behalf of the local government, secondary education expenditures are incurred by the state level and the federal government spends on tertiary, all three levels of government have a role to play at all levels of education. For instance, while teacher salaries at the basic education level are in the domain of the local government (and accounted for as such) the actual payment of salaries happens at source by the State government through SUBEB.

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Table 4.13: Flow of Funds from Financing Agents (detailed) to Education Providers by Level, 2013-14 School Year Types Levels Levels Federal Govt Percen State Govt Percent Local Govt Percent Total Detailed t Percent Formal Basic Nomadic 0.00 0.00 344,905,014 1.07 0.00 0.00 0.95 Basic 2,281,930,902 89.45 12,914,679,372 99.96 344,502,079 23.68 42.78 Total Basic 2,281,930,902 89.45 13,259,584,386 41.03 344,502,079 23.68 43.73 Secondary Secondary 231,563,663 9.08 7,045,726,465 21.8 32,782,936 2.25 20.12 Total Secondary 231,563,663 9.08 7,045,726,465 21.8 32,782,936 2.25 20.12 Special Special Education Needs 26,950,000 1.06 129,050,228 0.40 2,185,000 0.15 0.44 Gifted and Talented 0.00 0.00 1,038,693,316 3.21 0.00 0.00 2.86 Total Special Education 26,950,000 1.06 1,167,743,545 3.61 2,185,000 0.15 3.29 Tertiary Tertiary 10,531,000 0.41 10,428,652,125 32.27 8,103,000 0.56 28.76 Total Tertiary 10,531,000 0.41 10,428,652,125 32.27 8,103,000 0.56 28.76 Total Formal 2,550,975,565 100.00 31,901,706,520 98.70 387,573,015 26.64 95.91 Non- Mass All levels formal Education 0.00 0.00 418,732,455 1.30 1,067,073,850 73.36 4.09 Total Non-formal 0.00 0.00 418,732,455 1.30 1,067,073,850 73.36 4.09 GRAND TOTAL 2,550,975,565 100.00 32,320,438,975 100.00 1,454,646,865 100.00 100.00 Row total 7% 89% 4% Source: Bauchi SEA 2013-2014

In 2013-14, the Federal government, as a financing agent provided mainly for basic education through UBEC (89.45 percent of federal contribution), with about 9 percent going towards the provision of secondary education. The State government contributed 41 percent of the funds it manages to basic education, 22 percent to secondary education, 4 percent to special education, 32 percent to tertiary education, and 1 percent to mass education. The Local governments contribute 24 percent of their funds towards basic education and only a small amount (2 percent) to secondary education. About 73 percent of the local government spending was for non-formal mass education programs (Figure 4.15).

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Figure 4.15: Flow of Funds from Public Sector Financing Agents to Education Providers by Level, 2013-14 school year Public Sector Financing Agents to Education Providers by Level 2013/2014

100 89 73

41 50 32 Federal Govt 24

Percent 22 9 4 1 State Govt 2 1 0 0 1 0 0 Local Govt Basic Secondary Special Tertiary Mass Educ Educ Provider Level

Source: Bauchi SEA 2013-2014

Table 4.14: Flow of Funds from Financing Agents (detailed) to Education Providers by Level, 2014-15 School Year Types Levels Levels Federal Percent State Govt Percent Local Govt Percent Total Detailed Govt percent Formal Basic Nomadic 10,025,264 2.71 508,145,172 1.43 0.00 0.00 1.4 Basic 161,000,000 43.50 13,028,735,136 36.55 150,010,210 12.19 35.8 Total Basic 171,025,264 46.21 13,536,880,307 37.97 150,010,210 12.19 37.2 Secondary Secondary 166,296,621 44.93 8,016,343,527 22.49 7,691,710 0.63 22.0 Total Secondary 166,296,621 44.93 8,016,343,527 22.49 7,691,710 0.63 22.0 Special Special 24,459,459 6.61 99,487,844 0.28 60,000 0.00 0.3 Education Needs Gifted 0.00 0.00 1,048,599,791 2.94 0.00 0.00 2.8 and Talented Total Special Education 24,459,459 6.61 1,148,087,635 3.22 60,000 0.00 3.1 Tertiary Tertiary 8,330,000 2.25 12,590,742,978 35.32 4,980,130 0.40 33.8 Total Tertiary 8,330,000 2.25 12,590,742,978 35.32 4,980,130 0.40 33.8 Total Formal 370,111,344 100.00 35,292,054,447 98.99 162,742,050 13.23 96.2 Non- Mass All levels 0.00 0.00 358,291,486 1.01 1,067,757,282 86.77 3.8 formal Education Total Non-formal 0.00 0.00 358,291,486 1.01 1,067,757,282 86.77 3.8 GRAND TOTAL 370,111,344 100.00 35,650,345,933 100.00 1,230,499,333 100.00 100.0 Row Total 1% 96% 3% 100.00 Source: Bauchi SEA 2014-2015

In 2014-15, the Federal government, as a financing agent provided mainly for basic education (46 percent) through UBEC, although there is a reduction in the actual expenditure incurred as compared with that in 2013/2014 school year. About 45 percent of the federal funds for

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education were allocated towards the provision of secondary education, about 7 percent towards special education and only 2.25 percent towards tertiary education. The State government contributed only 38 percent of the funds it manages to basic education31, 22 percent to secondary education and only 3 percent to special education, 35 percent to tertiary education, and 1 percent to mass education. The Local governments contributed 12 percent to basic education only 0.63 percent to secondary education, and 0.4 percent to tertiary education. About 87 percent of the local government spending was for mass education (Figure 4.16).

Figure 4.16: Flow of Funds from Public Sector Financing Agents to Education Providers by Level, 2013-14 school year Public Sector Financing Agents to Education Providers by Level 2014/2015 99 100 87 80 60 46 45 38 35 Federal Govt 40

Percent 22 12 7 State Govt 20 1 2 0 2 0 0 Local Govt 0 Basic Secondary Special Tertiary Mass Educ Educ Provider Level

Source: Bauchi SEA 2014-2015

The expenditure pattern of public financing agents to providers of education follows the financing system set-up within Nigeria for allocation of funds and provides an insight into the way the three levels of education have been allocated to the three levels of government. Between the two, state and local government, the state of Bauchi spent close to N=13.6 billion on basic education in 2013-14. However, looking at the distribution of expenditures, from the way funds are allocated, it appears that the level of education that received the least amount of attention from the state government in the 2013-2014 and 2014-2015 school years was basic education. But when the data is looked at in the aggregate, for both academic years, a little over a third of the funds are allocated to basic education in the state, followed by tertiary education and secondary education, thereby showing a pattern of spending that is consistent with the state priorities even though it may not be enough to meet all the needs. The data collected shows that of the total funds available for education in the public sector, Bauchi state spent 15.8 billion on basic education, 7.3 billion on secondary and 10.45 on tertiary education. Similar data for 2014-15 school year reflects 13.8 billion for basic, 8.2 for secondary and 12.6 billion Naira for tertiary education. (Table 4.12).

4.4.1.2 Financing Agents to Education Providers by Location (Rural/Urban)

The expenditure data from SEA for both the 2013-2014 and 2014-2015 School Years in

31 Please note that the state government spends very little in terms of direct contribution to basic education, most of the funds are provided to local governments for spending on teacher salaries and other expenditures.

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Bauchi State could not be disaggregated by urban/rural as the state government records are not organized in a manner conducive to this segregation. As such, the analysis on providers by urban/rural cannot be provided here.

4.4.1.3 Financing Agents to Education Providers by Type of School (Religious or Secular)

The formal system of education in Bauchi includes both secular and religious schools. Secular schools are defined as institutions that provide education that meets the minimum standards laid down by the Federal Government – not based on religious denomination. Religious schools are defined as institutions with a religious focus that provide education that meets the minimum standards laid down by the Federal Government. It must be noted that the state government contributes to formal (Islamiyya schools) and non-formal (Qur’anic schools) Islamic education at all levels of education. This support, in the form of teacher salaries and other curriculum implementation supports, is not limited only to those Islamic schools that follow the state mandated integrated curriculum (Islamiyya schools). However, the SEA was unable to disaggregate most of the data as the expenditure by the State Ministry of Education is captured in the Ministry records as a part of the total amount spent on teacher training and curriculum development in the state during the 2013-14 and 2014-15 school years and not recorded separately.

4.4.2 Flow of Funds from Education Providers to Uses

Overall, an examination of the structure of the expenditures incurred by the public sector shows that expenditures related to the recurrent costs of providing education played a very important role representing 78 percent of total expenditures on education in the 2013-14 and 79 percent in 2014-15 school years. In 2013-14, N=23.9 billion, i.e. 66 percent of total expenditure was for recurrent personnel costs while recurrent running costs amounted to about N=4.3 billion, i.e. about 12 percent. In 2014-15, N=25.7 billion, i.e. 69 percent of total expenditure was for recurrent personnel costs while recurrent running costs amounted to about N=3.6 billion (i.e. 9.70 percent). In 2013-14, expenditure on capital projects amounted to N=6.5 billion (18 percent) and went up slightly in 2014-15 to N=7 billion (19 percent). Scholarships took up about N=1.45 billion (3.99 percent) in 2013-14 and about N=810 million (2.18 percent) in 2014- 15. About 0.45 percent and 0.35 percent was spent on maintenance of infrastructure, in 2013- 14 and 2014-15 respectively. (Table 4.15 and Figures 4.17 and 4.18).

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Table 4.15: Distribution of Overall Expenditures by Category of Expenditures, 2013-14 and 2014- 15 School Years Expenditure Amount (in Naira) Percent Amount (in Percent Naira) 2013/2014 2014/2015 Capital Investment 6,485,302,571 17.85 7,015,271,845 18.83 Recurrent Personnel costs 23,902,259,415 65.80 25,680,899,742 68.94 Maintenance 163,473,867 0.45 130,215,541 0.35 Transfer Expenditures 1,450,340,509 3.99 810,669,064 2.18 Recurrent Running Costs 4,324,685,042 11.91 3,613,900,416 9.70 Grand Total 36,326,061,405 100.00 37,250,956,610 100.00 Source: Bauchi SEA 2013-2014 and 2014-2015

Figure 4.17: Distribution of Expenditures by Category of Expenditure, 2013-14 School Year Distribution of Overall Expenditures by Category of Expenditure 2013/2014 Recurrent Running Capital Investment Costs Transfer 17.9% 11.9% Expenditures 4.0% Maintenance Recurrent Personnel 0.5% costs 65.8%

Source: Bauchi SEA 2013-2014

Figure 4.18: Distribution of Expenditures by Category of Expenditure, 2014-15 School Year Distribution of Overall Expenditures by Category of Expenditure 2014/2015 Recurrent Running Costs Capital Investment Transfer 9.7% 18.8% Expenditures 2.2% Maintenance 0.4% Recurrent Personnel costs 68.9%

Source: Bauchi SEA 2014-2015

Not only the amount spent, but the structure of the expenditures incurred varies depending on the type of school. For instance, while the formal public schools spent about 19 percent and 20

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percent on capital expenditures, in 2013-14 and 2014-15 respectively, the non-formal schools spent nothing on capital expenditures in the two school years. In the formal schools, 64 percent and 68 percent of the total expenditure in 2013-14 and 2014-15, respectively, was on personnel costs followed by that on recurrent running costs and scholarships (17 and 12 percent respectively in each school year). The pattern of spending in the non-formal schools is very different with 99 percent and 98 percent in 2013-14 and 2014-15, respectively, of all spending being incurred on recurrent personnel costs with close to nothing on running costs and scholarships. (Table 4.16; Figures 4.18 and 4.19).

Table 4.16: Distribution of Overall Expenditures by Category of Expenditures, 2013-14 and 2014- 15 School Years Expenditure Formal Percent Non-formal Percent 2013/2014 Capital Investment 6,485,302,572 18.61 - 0.00 Recurrent Personnel costs 22,428,488,083 64.38 1,473,771,333 99.19 Maintenance 161,738,054 0.46 1,735,813 0.12 Transfer Expenditures 1,450,340,509 4.16 - 0.00 Recurrent Running Costs 4,314,385,883 12.38 10,299,159 0.69 Grand Total 34,840,255,101 100.00 1,485,806,305 100.00 2014/2015 Capital Investment 7,015,271,846 19.58 - 0.00 Recurrent Personnel costs 24,279,181,374 67.77 1,401,718,368 98.3 Maintenance 127,720,613 0.36 2,494,929 0.17 Transfer Expenditures 810,669,065 2.26 - 0.00 Recurrent Running Costs 3,592,064,945 10.03 21,835,471 1.53 Grand Total 35,824,907,842 100.0 1,426,048,768 100.0 Source: Bauchi SEA 2013-2014 and 2014-2015

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Figure 4.18: Providers to Uses – Formal and Non-Formal, 2013-14 School Year

Expenditures by Use Category by Provider Type 2013/2014

99 100

80 64 60

40 19 Formal 12 20 Nonformal 0 0 0 4 0 1 0

Source: Bauchi SEA 2013-2014

Figure 4.19: Providers to Uses – Formal and Non-formal, 2014-15 School Year Expenditures by Use Category by Provider Type 2014/2015

98 100 68

50 20 10 0 0 0 2 0 2 Formal 0 Nonformal

Source: Bauchi SEA 2014-2015

The data tell a story of the priorities of the state government and the policies that guide these expenditures. It is necessary to understand the expenditures with reference to the context in which these expenditures occur. The next chapter presents an analysis of the expenditures incurred by the public sector in the context of the education system in Bauchi and the ongoing downturn in the economy.

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5 Sectoral Analysis 5.1 Significance of expenditures

This section identifies some of the most significant findings of the SEA public sector subaccount for 2013-2014 and 2014-2015 school years. Bauchi state spent approximately ₦36 and ₦37 billion in public sector funds on the provision of education at all levels, in the formal and non-formal sectors, in 2013-14 and 2014-15 school years. The state has been spending over 35 billion Naira on education, a majority of which came from the public sector (26 billion came from the public sector in 2008-2009 school year). A definitive statement that can be made about education in Bauchi State is that there is significant commitment from the public sector to educating children and that the sector is spending a significant proportion of the total expenditure on education.

Table 5.1: Bauchi State Expenditure on Education, 2013/2014 and 2014/2015 School Years Education Expenditure Information 2013/2014 2014/2015 Total Expenditure by public sector on Education in Bauchi State N=36,326,061,406 N=37,250,956,610 Total Expenditure on Education by Bauchi State Government N=17,430,475,887 N=20,566,902,555 % total expenditure on education in State by State 48% 55% Total Expenditure by Bauchi State Government in SY (education and non-education)32 N=134,427,922,809 N=129,752,432,215 State Expenditure for Education as % of State Budget 13% 16% Population of Bauchi State (projections 2014 and 2015, National Population Commission) 6,107,55433 6,318,78134 Per capita expenditure on education N=5,948 N=5,895 Total Expenditure by public sector on Formal Education in Bauchi State 34,840,255,101 35,824,907,842 Number of students enrolled preprimary to tertiary (public, formal education) 35 1,188,040 1,286,547 Average public sector expenditure per student overall N=30,576 N=28,954 Average public sector expenditure per student (formal education only) N=29,325.83 N=27,845.78 Source: Bauchi SEA 2013/2014 & 2014/2015; State Budgets 2013, 2014 & 2015; Nigeria National Bureau of Statistics, 2005, 2006; National Population Commission 2015

Of the financing in education in the public sector, approximately 48 percent of the funds in 2013-14 and 55 percent of the funds in 2014-15 were provided by the State government. The State government is also the financing agent for the largest share of public sector financing managing and expending 52 percent of the total expenditures in 2013-14 and 60 percent in 2014-15. The first issue was the weight of the contribution of each sector. In other NEA studies, the total funding in education is compared to Gross Domestic Product (GDP) but because of the lack of GDP data at the state level, in the case of Bauchi State it was agreed, to

32 Extrapolation for 2013-2014 based on numbers from Approved Recurrent and Capital Expenditures for Years 2013 and 2014; 33 Population projection as at 2014 (National Population Commission) 34 Population projection as at 2015 (National Population Commission) 35 Public sector enrollment figures from the state EMIS system as obtained by the Bauchi State Working Group

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compare the total education expenditures to the total budgeted levels of the State, including federal expenditures managed at the State level.

Table 5.1 shows that the State of Bauchi expended 13 percent and 16 percent of their total budget on education during School Year 2013/14 and 2014/15, respectively. Bauchi State has thus not yet reached the UNESCO standard of 26 percent of government expenditure for education (UNESCO, 2006). In light of the low gross enrollment rate, it should be expected that over time with increased enrollment, the per-student expenditure may decrease as more children enroll in school in response to EFA initiatives for universal primary education. To maintain the current levels of quality, Bauchi State’s expenditure for education must increase as a proportion of overall government expenditures, if not at a higher rate. This increase in spending should assist Bauchi state to meet Nigeria’s EFA goal of universal primary education.

5.1.1 Average Expenditure per Pupil

The financing reserved for the various levels of education and category of institutions is used to pay for operating expenditures (payroll, teaching materials, equipment, etc.), and capital expenditures. The total financing and expenditure can be put in relation to the number of pupils in school to get an estimate of the average expenditure per pupil. This calculation makes it possible to compare the levels of cost among the different educational levels. Note that in this SEA public sector subaccount, only the expenditures by the government have been accounted for, the direct out-of-pocket expenditures by households are not included in estimating the average cost per pupil by educational level. In addition, as the enrollment figures for non-formal education are not available, only the expenditures incurred for formal education have been used for this estimation.

The average public sector expenditure was N=30,715 per pupil for all levels of formal education in 2013-14 school year. However, the average expenditure per pupil for the different levels of education was as follows: • N=16,874 for basic education • N=73,721 for secondary education • N=256,892 for tertiary education

Similarly, in 2014-15, the average expenditure was N=28.954 per pupil for all levels of formal education. However, the average expenditure per pupil for the different levels of education was as follows: • N=13,423 for basic education • N=75,538 for secondary education • N=309,926 for tertiary education

As can be seen from Table 5.1 and Figures 5.1 and 5.2, in Bauchi State the average expenditure per pupil in secondary education was almost four and a half times to six times that for basic education while that for tertiary education was about 16 to 20 times more than that basic education in 2013-14 and 2014-15 school years respectively. The higher costs of education from basic to tertiary can be explained by the increasing outlay in instructional materials, boarding schools, and higher personnel costs as the level increases. Added to these is high cost of scholarships for tertiary students.

It is important to note here that while the absolute amount spent on basic education

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(approximately 16 billion Naira in 2013/2014 and 14 billion in 2014/2015) is close to half of all spending on education in the state, the low average per-pupil-costs are a function of the larger number of students served at this level – there were a total of 1,188,040 students enrolled in school (all levels) in 2013-14 and 1,286,547 enrolled in 2014-15. Of those enrolled in school, 80 percent (941,394 in 2013/2014 and 103,2381in 2014/2015) were enrolled in basic education programs that include primary and junior secondary (see Tables 2.2 and 2.3).

Figure 5.1: Average Expenditure per pupil by Level of Education in Bauchi, 2013-14 School Year

Source: Bauchi SEA 2013-2014

Figure 5.2: Average Expenditure per pupil by Level of Education in Bauchi, 2014-15 School Year

Source: Bauchi SEA 2014-2015

5.2 Teacher Training

In 2013-14, Bauchi State spent about N=589 million, or 1.18 percent of the total education financing on teacher training and development. In 2014-15, this reduced slightly to N=574 million or 1.11 percent. Within the category of recurrent expenditures, the amount of money

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spent by the state on teacher training and staff development remained constant from 2013-14 to 2014-15. However, based on the data available, it was not possible to determine the type of training or the grade level of pupils that these teachers were teaching. (Table 5.2)

Table 5.2: Student enrollment by level (all schools) in Bauchi 2013/2014 & 2014/2015 Amount (in Amount (in Expenditure Naira) Percent Naira) Percent 2013/2014 2014/2015 Total public expenditure on education 36,326,061,405.75 100.0 37,250,956,610.43 100.0 Share of Recurrent Running Costs 4,324,685,042.00 10.03 3,613,900,416.32 9.70 Breakdown of Recurrent Running Costs 2013/2014 2014/2015 Overhead 747,306,674 17% 569,422,551 15.76% Recurrent Student Expenditure 1,602,705,255 37% 1,136,268,724 31.44% Training and Staff Development 589,744,426 14% 574,377,824 15.89% Recurrent Other 1,384,928,687 32% 1,333,831,318 36.91% Total 4,324,685,042 100.0 3,613,900,416 100.0

5.3 Access

Data from the Education Management Information System (EMIS) show that, in the 2013/2014 school year, Bauchi State had 941,394 students (80 percent) in basic education programs. In the 2014/2015 school year, the overall number of children in school increased, even though the overall proportions by level remained more or less constant. Table 5.3 shows the enrolment figures for Bauchi State in the 2013/2014 and 2014/2015 school years.

Table 5.3: Student enrollment by level (all schools) in Bauchi 2013/2014 & 2014/2015 Students enrolled Level of Education 2013/2014 2014/2015 Preprimary 106,820 9.0% 107,375 8.3% Primary 790,095 66.5% 863,150 67.1% Junior Secondary only 151,299 12.7% 169,231 13.2% Senior Secondary (includes 2 Federal schools) 99,158 8.3% 106,123 8.2% Tertiary (data from 2011) 40,668 3.4% 40,668 3.2% Total 1,1,188,040 100% 1,286,547 100% Source: Bauchi State Annual School Census 2013-2014 and 2014-2015; *n/a not available

As shown in Table 5.3, in 2013/14, 9 percent of school students were enrolled in preprimary schools, 69 percent in primary schools, 22 percent in secondary (junior and senior secondary) schools, while only 4 percent were enrolled in tertiary institutions. In 2014/15, 8 percent of school students were enrolled in preprimary schools, 67 percent in primary schools, 21 percent in secondary schools, while only 3 percent were enrolled in tertiary institutions.

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5.4 Gender Analysis

Table 5.3 presents the gender breakdown of students in public schools in Bauchi State in the 2013-2014 and 2014-2015 school years. In the 2014/2015 school year, 54 percent of the students enrolled in primary school were male and 45 percent female, however this difference increased steadily with each higher level through senior secondary. The distribution of males vs. females appeared to stabilize at that point and was about the same even at the tertiary level. An examination of enrollment patterns overall (Table 5.4) also revealed similar patterns of enrollment for male and female students.

Table 5.4: Distribution of students in public schools in Bauchi 2013-2014 and 2014-2015 Level 2013/2014 2014/2015 Male Female Total Male Female Total Preprimary n/a n/a 106,820 55,306 52,069 107,375 Primary School 429,884 360,211 790,095 467,814 395,336 863,150 Junior Secondary only 89,104 62,195 151,299 99,089 70,142 169,231 Senior Secondary only n/a n/a 99,158 65,721 40,402 106,123 Tertiary (data from 2011) 28,156 12,512 40,668 28,156 12,512 40,668 Source: Bauchi State Annual School Census 2013-2014 and 2014-2015

5.5 Expenditure on Education by School Type in Bauchi State

In Bauchi State, all schools – secular and religious – include a religious component. Public schools are considered secular even though they include religion in the curriculum. The distinction between secular and religious schools is that the latter are primarily religious schools which follow the national integrated curriculum that includes formal academic instruction in core subjects (reading, math, etc.) along with religious instruction. Anecdotal evidence indicates that the state government supports religious schools through supplements for teacher salaries, teacher training, some assistance for capital expenditures, etc. However, the data available are not disaggregated enough to allow a secular vs religious school analysis of expenditure.

5.6 Comparison of Bauchi SEA III to other SEAs

Several sets of comparisons are made to explore how educational expenditures are structured in Bauchi State and the ensuing educational results. To gain a better macro-perspective and insight into both the policy and financing choices and their impacts, it is important to compare Bauchi’s education expenditures against some standards. In the absence of any established standards, the data collected from the first and second Bauchi SEA are contrasted with those of 2013/2014 and 2014/201536. In addition, where available they are also compared against National data.37

36 The SEA was conducted as follows: SEA I, 2008/2009; SEA II, 2010/2011 37 In order to facilitate comparison, some expenditure figures have been pro-rated for comparability between states, locations, ownership and type of school, with the result that they may not exactly match the figures

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5.6.1 Comparative Expenditure on Education in Bauchi State: A Macro Perspective’

Total expenditure on public education in Bauchi State in 2013/2014 was N=36 billion and N=37 billion in 2014/2015. These expenditures were incurred for the provision of both formal and non-formal education by the public sector only. In order to make a comparison of the data from this Bauchi SEA subaccount with previous SEAs, it is necessary to remove the cost of private expenditure from the 2008/2009 and 2010/2011 SEAs. It is also necessary to remove non-formal education expenditure from the 2013/2014 and 2014/2015 figures since the previous SEAs focused on formal education only.

The percentage of total expenditure on formal education in the public sector in the state by the Bauchi State government reduced from 56 percent in 2008/2009 to 44 percent in 2010/2011. Despite the recession, it then rose to 50 percent in 2013/2014 and then to 57 percent in 2014/2015 (Table 5.5).

Table 5.5: Comparison of Expenditures on Public Education in Bauchi State INDICATORS SY 08-09 SY 10-11 SY 13-14 SY 14-15 Total expenditure on education in Bauchi State – public sector only 26,256,704,76038 29,078,388,74239 34,840,255,10140 35,824,907,84241 Total expenditure on education by Bauchi State 14,673,410,833 12,773,258,950 17,430,475,887 20,566,902,555 Total Expenditures (all sectors) of Bauchi State 83,946,966,271 106,840,764,159 134,427,922,809 129,752,432,215 Expenditure for Bauchi as percent of Total Expenditures 17% 12% 13% 16% Percent of total expenditure on education - on State by State 56% 44% 50% 57% Population 4,676,465 5,526,383 6,107,554 6,318,781 Per capita expenditure on education (naira) 5,615 5,262 5,704 5,670 Number of students enrolled preprimary to tertiary 796,500 819,522 1,134,318 1,118,640 Average expenditure per student (naira) 32,965 35,482 30,715 32,025 Source: Bauchi SEA 2013-2014 and 2014-2015

A similar trend is observed in the expenditure on education by the State Government as a proportion of total State Government expenditure. The expenditure dropped from 17 percent in 2008/2009 to 12 percent in 2010/2011, then rose again to 13 percent in 2013/2014 and to 16 percent in 2014/2015. In spite of the increases in percentage of the budget spent on education,

presented in the preceding chapters. Specifically, the relatively modest administrative expenditures have been allocated across levels of education; statewide expenditures have been allocated into urban and rural; and other unallocated expenditures have been assigned as appropriate. 38 Public funds only - The SEA was conducted as follows: SEA I, 2008/2009; SEA II, 2010/2011 39 Public funds only 40 Formal education only 41 Formal education only

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the State Government expenditure is yet to approach the UNESCO standard of 26 percent.42

As illustrated in Table 5.6 and Fig. 5.3 on a per capita basis, Bauchi spent the least on provision of education in 2013/2014. However, on per-student basis, education expenditure was relatively higher in Bauchi State in 2010/2011 than in recent years. This could, however, be an effect of changes in policy or economic situation within Nigeria.

Table 5.6: Comparison of Per Capita and Average Student Expenditure (N=) in Bauchi State Public Schools Average Expenditure SY 08/09 SY 10/11 SY 13/14 SY 14/15 (not adjusted to 2015 prices) Per Capita expenditures 5,615 5,262 5,704 5,670 Per student expenditures • All levels combined 33,015 38,468 33,908 34,406 • Basic 17,574 18,129 17,550 15,217 • Secondary 56,480 71,477 89,559 91,093 • Tertiary 506,886 784,096 256,892 309,926 Source: Bauchi SEA 2013-2014 and 2014-2015

Figure 5.3: Average Expenditure (N) per Student by Level of Education

Source: Bauchi SEA 2013-2014 and 2014-2015

Similarly, Figure 5.3 shows that, by educational level, average student expenditure follows the same pattern in the four school years, with more spent on secondary education than basic education and progressively increasing amounts from basic through tertiary education. There is a peak in 2010/2011 on secondary education. This was attributed to special effort on secondary education during that school year. The most striking disparity among average student educational expenditure by level is the difference between primary education and tertiary education: not only is the average student expenditure for tertiary education 28 times greater than primary education in 2008/2009 it is over 40 times in 2010/2011. A review of the

42 The UNESCO standard is specifically suggested for national education budgets, but this percentage has been appropriated as a state-level goal.

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 62 data appears to indicate that over the past few years there has been a focus on expanding tertiary education in the Northern states of Nigeria in general, and in Bauchi in particular, with a corresponding increase in the level of expenditures for the tertiary level.

A more complete picture of educational expenditure in Bauchi State is provided by examining the percentage allocations of total expenditure to each level of education and comparing with respective shares of enrollment (Table 5.7).

In the four school years, a little over 40 percent of total education expenditure is incurred for basic education, but over 70 percent of students are enrolled at the basic level, showing a disparity. The highest disparity is observed in the case of tertiary education, where an average of 30 percent of expenditure is incurred for only 4 percent of students enrolled.

Nigeria has committed to Education For All (EFA) to ensure that by 2015 all children have access to free, quality primary education. In Bauchi State, the disparity between enrollment share and education expenditure share suggests that expenditure allocations should be re- adjusted with expenditure for basic education increasing. Insofar as public expenditures are concerned, this can be done through public policy.

Table 5.7: Percentage Allocation of Students Enrolled and Education Expenditure by Level of Education and Source Level/School Allocation of Expenditure on Education by Level Year (SY) Total Public Sector Education expenditure (Not adjusted to 2015 prices) SY (2008/2009) SY (2010/2011) SY (2013/2014) SY (2014/2015) Basic 11,003,426,624 12,478,713,073 15,886,017,367 13,857,915,782 Secondary 8,252,093,468 6,489,310,376 7,310,073,064 8,190,331,857 Tertiary 5,996,969,978 9,276,642,179 10,447,286,125 12,604,053,108 Total 25,252,490,070 28,244,665,628 33,643,376,556 34,652,300,747 Percent of total expenditure SY (2008/2009) SY (2010/2011) SY (2013/2014) SY (2014/2015) Basic 44 44 47 40 Secondary 33 23 22 24 Tertiary 24 33 31 36 Total 100 100 100 100 Percent of students enrolled SY (2008/2009) SY (2010/2011) SY (2013/2014) SY (2014/2015) Basic 80 70 77 74 Secondary 18 26 19 21 Tertiary 1 4 4 4 Total 100 100 100 100 Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

5.7 Education Expenditure, Quality and Student Outcomes in Bauchi State: A Macro-Perspective

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Both the amount of resources devoted to education and how these resources are used are key factors in educational quality and student outcomes. Given the amount of education expenditure in Bauchi State and its magnitude, it is useful to explore comparative expenditure and the current status of educational quality and student outcomes, as measured by a range of education indicators. The comparison is based on data from the SEAs conducted for 2008-09, 2010-11, 2013-14 and 2014-15 school years. The comparisons of SEA data and quality indicators will allow the government to track changes resulting from its policies. Comparisons of expenditure data to quality indicators have been made only at the primary/basic education level to indicate the progress made by Bauchi State towards achieving its goals of improved access for all students. Data are presented only for primary/basic education43 as it represents the greatest percentage of enrollments and expenditure, and because it was consistently available. Bauchi State data are contrasted with national data where available.

Per student expenditure on basic education in Bauchi State increased from N=17,574 in 2008/09 (44 percent of overall expenditure) to N=18,129 in 2010/11. Thereafter it started to reduce to N= 16,522 in 2014/15 (40 percent of overall expenditure).

Table 5.8: Education Expenditure (N=) and Basic Educational Quality in Bauchi State, and Nationally Primary School Average Percent of Pupil: Pupil: Pupil: Pupil: Teacher: Pupil: exp. per overall School Classroom Teacher Qualified Non- Core education student in Teacher Teacher expenditure Ratio ratio ratio Textbook basic ed. ratio ratio ratio Bauchi 2008/09 17,574 44 293 NA 41 NA 1444 NA Bauchi 2010/11 18,129 44 350 NA 41 NA 14 NA Bauchi 2013/14 17,550 47 309 80 52 75 NA NA Bauchi 2014/15 15,217 40 325 83 50 65 NA NA National* nd Nd 370 68 40 40 9 3 Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015 *NBS, 2016

On average, for every teacher in Bauchi State, there were 41 students in 2008-09. This ratio has increased over time to about 50 students to a teacher, while nationally there are 40 students per teacher. This signifies that Bauchi State’s teachers are probably dealing with much larger class sizes than necessary. The Federal Ministry of Education has set a pupil-teacher standard at 35:1 for basic education. The data thus indicate that Bauchi State is still has a lot to do to achieve the set pupil-teacher ratio. As can be seen from Table 5.8, there are over 65 students to a qualified teacher in Bauchi State, in contrast to the 40 students to a qualified teacher nationally. In a context where a state is attempting to increase access and improve quality a

43 Please note that the two levels primary and basic are compared here as being the most proximate. Primary school with 6 years of schooling is in fact a part of basic education which provides nine years of schooling. 44 Based on Bauchi public schools records only.

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lower pupil-teacher ratio is desirable and an indication of commitment to these (and EFA) goals.

Student outcomes (Table 5.9) also do not consistently correlate with the comparatively higher per-student expenditure for basic education in Bauchi State, although it must be recognized that there is a considerable time lag between increased expenditure and improved student outcomes. Net attendance (NAR) and Gross attendance ratios (GAR) are the student outcomes employed for the analysis here. The NAR indicates participation in schooling among those of official school age, which is age 3–5 for nursery or kindergarten (early childhood education or pre-primary school), age 6–11 for primary, 12–14 for junior secondary, and 6–14 for universal basic education. GAR indicates school attendance among children of any age, from age 5 to 16, and is expressed as a percentage of the school-age population for that level of schooling, although technically, the GAR is not a percentage. The GAR is nearly always higher than the NAR for the same level, because the GAR includes participation by children who are older or younger than the official age range for that level45.

The gender parity index (GPI) measures sex-related differences in school attendance rates: it is calculated by dividing the gross attendance ratio for females by the gross attendance ratio for males.46

Both the gross attendance ratio and the net attendance rate (see table 5.8) are considerably lower in Bauchi State: only 57 percent of the school-age population is enrolled in primary school as compared to 87 nationally. About 37 percent of the primary school-aged population is enrolled as compared to 67 nationally. The disparity between girls’ and boys’ participation in Bauchi is wide at 0.77 Gender Parity Index (GPI), with only about 45 percent of girls enrolled compared to 56 percent of boys overall in the state. This is lower than the national average. However, the good news is that there is a trend for improvement and the numbers are slowly climbing towards the national averages.

Table 5.9: Education Expenditure (N=) and Basic Education Student Outcomes in Bauchi and Nationally Average expenditure per Percent of overall GAR NAR Gender Parity primary student education expenditure Index Bauchi 2008/09 17,574 44 54.4 37.2 0.76 Bauchi 2010/11 18,129 44 54.4 37.2 0.76 Bauchi 2013/14 18,086 47 57 45 0.77 Bauchi 2014/15 15,217 40 57 45 0.77 National nd Nd 87 67 0.94 Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

How does the distribution of expenditure between 2008-09, 2010-11, 2013-14 and 2014-15

45 An NAR of 100 percent would indicate that all of the children in the official age range for the level attend the respective school. The GAR can exceed 100 if there is sizeable over-age or under-age participation at that level of schooling. 46 If the primary school GAR for females and males were the same, say 86, then the GPI would be 86/86, or 1, showing parity or equality between the rates of participation among female and male children. However, if males participate at a higher rate than do females, the GPI would be below 1. The closer the GPI is to 0, the greater the gender disparity in favor of males. A GPI greater than 1 indicates a gender disparity in favor of females, meaning that a higher proportion of females than males attend that level of schooling.

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 65 compare? In all the four school years, the largest percentage of expenditures for basic education is incurred for recurrent expenses (i.e. incurred regularly and routinely to operate the education system). About 68 percent of total expenditure for basic education in Bauchi State was for recurrent expenditure in 2008-09, 72 percent in 2010-11, 76 percent in 2013-14 and 78 percent in 2014-15. A little over a quarter was allocated for capital expenditure (28 percent) in 2008-09. This reduced to about 18 percent in 2010-11, 19 percent in 2013-14 and 20 percent in 2014-15 (Table 5.9).

Of recurrent expenditures, recurrent running costs consumed the largest proportions in 2008-09 (43 percent). This is primarily for non-salary school quality inputs such as teacher training, instructional materials and student expenditures. By 2010-11, personnel costs consumed the largest proportion (53 percent). Personnel costs continued to consume the largest proportion in 2013-14 and 2014-15, increasing to 83 percent in 2013-14 and 97 percent in 2014-15.

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Table 5.9: Distribution of Education Expenditure (N=) in Bauchi State47 All levels Combined Basic Education Only SY 08/09 SY 10/11 SY 13/14 SY 14/15 SY 08/09 SY 10/11 SY 13/14 SY 14/15 Total 26,256, 29,078,38 34,840,25 35,824,90 11,003,42 12,478,71 15,886,01 13,857,91 expenditur 704,760 8,742 5,101 7,842 6,624 3,073 7,367 5,782 es Distribution of Expenditures Capital 27.73% 19.89% 18.61% 19.58% 27.62% 17.78% 14% 8% Investment Recurrent Personnel 45.53% 55.83% 64.38% 67.77% 24.94% 52.55% 83% 89% costs Maintenanc 1.58% 4.13% 0.46% 0.36% 3.98% 8.53% 0% 0% e Transfer Expenditure 5.71% 1.79% 4.16% 2.26% 0.45% 1.32% 0% 0% s Recurrent Running 19.44% 18.35% 12.38% 10.03% 43.02% 19.82% 3% 3% Costs Total 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

Figure 5.4: Distribution of Basic Education Expenditure in Bauchi State Distribution of Basic Education Expenditure in Bau

100%

90% 83%

80%

70%

60% 53%

50%

40% 28% 30% 25% 18% 20% 14% Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

In 2008-09, only 8 percent of total public sector expenditure was spent on overhead (i.e. consultancies, entertainment/hospitality, telephone, utilities and unallocated other expenses). In 2010-11, this was only 2 percent. (Table 5.10). This, however, increased to 26 percent and 24 percent in 2013-14 and 2014-15, respectively as a result of hiring of several thousand new

47 All data for public and formal education expenditure only

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 67 teachers to meet the influx of students as a result of the insurgency in neighboring areas. Recurrent student expenditure, which was as high as 48 percent in 2008-09 and 79 percent in 2010-11, reduced to 6 percent in both 2013-14 and 2014-15. This is a reflection of the non- purchase of books and instructional materials after 2010-11 (anecdotal evidence states that books were purchased centrally for all LGCs by UBEC, but the costs are not reflected in the state level expenditures). The attention was then shifted to improving the quality of teachers through training and retraining. This accounts for the increase in proportion allocated for training and staff development from 4 percent and 9 percent in 2008-09 and 2010-11, respectively to 56 percent and 60 percent in 2013-14 and 2014-15, respectively.

Table 5.10: Distribution of Basic Education Recurrent Running Costs in Bauchi State (percents) Recurrent Running Costs SY 08/09 SY 10/11 SY 13/14 SY 14/15 Overhead 8 2 26 24 Recurrent Student Expenditure 48 79 6 6 Training and Staff Development 4 9 56 60 Recurrent Other 41 10 12 10 Total 100 100.00 100 100 Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

Figure 5.5: Distribution of Basic Education Recurrent Running Costs in Bauchi State

Distribution of Basic Education Recurrent Running Costs in Bauchi, 2008 to 2015

79 80 56 60 60 48 41 40 26 24 8 9 10 12 10 20 4 2 6 6 0 2008/09 2010/11 2013/14 2014/15

Overhead Recurrent Student Expenditure Training and Staff Development Recurrent Other

Source: Computed on basis of data from Bauchi SEA 2008/2009; 2010/2011; 2013-2014 and 2014-2015

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6 Conclusions and Recommendations of Bauchi SEA This chapter identifies some of the most significant findings of the SEA as well as the recommendations for improving the process and the outcomes of the SEA.

6.1 Conclusions - Significance of Findings

The State of Bauchi expended 13 percent of their total budget on education during School Year 2013/14 and 16 percent in 2014/15, a reduction from the 17 percent in 2008/09 school year. Most of the financing of education in the public sector comes from the State government (48 percent in 2013/2014 and 55 percent in 2014/2015). The State government is also the financing agent for the largest share of public sector financing (89 percent in 2013/2014 and 96 percent in 2014/2015). It can thus be stated that, in Bauchi State, there is some commitment from the Bauchi State government to educating children and that the state is spending a significant proportion of its total expenditure on education, even though it has a long way to go in the bid to reach the UNESCO standard of 26 percent of government expenditure for education.

In 2013/14, about 44 percent of all funding was spent on basic education, 20 percent on secondary education, 29 percent allocated for tertiary education, 3 percent for special education and 4 percent for mass education. In 2014/15, about 37 percent of all funding was spent on basic education, 22 percent on secondary education, 34 percent for tertiary education, 3 percent is for special education and 4 percent for mass education. Some expenditure disparities may impede Bauchi State’s ability to meet access and educational quality goals. Primary education, the target of the EFA goal, may be underfinanced in view of the discrepancy between its share of enrollment and share of expenditures. Using the same logic, tertiary education may be overfunded. We hope this is not the trend because we believe more resources should be channeled to primary education to achieve the EFA goals.

In the school years 2008-09 to 2014-15, a little over 40 percent of total education expenditure was incurred for basic education, but over 70 percent of students were enrolled at the basic level, showing a disparity. The highest disparity was observed in the case of tertiary education, where an average of 30 percent of expenditure was incurred for only 4 percent of students enrolled. Nigeria has committed to Education For All (EFA) to ensure that by 2015 all children have access to free, quality primary education. This goal has not been met; however, the state is still committed to attaining the EFA goals. In Bauchi State, the disparity between enrollment share and education expenditure share suggests that expenditure allocations should be re-adjusted with expenditure for basic education increasing. Insofar as public expenditures are concerned, this can be done through public policy.

The average public sector expenditure per student in school was N=30,715 in 2013/14 and N= 32,025 in 2014/15. In all the school years 2008-09 to 2014-15, the greatest percentage of expenditures for basic education was incurred for recurrent expenses (i.e. incurred regularly and routinely to operate the education system). About 68 percent of total expenditure for basic education in Bauchi State was for recurrent expenditure in 2008-09. This was 72 percent in 2010-11, 86 percent in 2013-14 and 100 percent in 2014-15. Recurrent student expenditure, which was as high as 48 percent in 2008-09 and 79 percent in 2010-11, reduced to 6 percent in both 2013-14 and 2014-15. This is a reflection of a change in procurement policies and the non-purchase of books and instructional materials in the state after 2010-11. The attention was then shifted to improving the quality of teachers through training and retraining. This accounts

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for the increase in proportion allocated for training and staff development from 4 percent and 9 percent in 2008-09 and 2010-11, respectively to 56 percent and 60 percent in 2013-14 and 2014-15, respectively.

On average, for every teacher in Bauchi State, there are about 50 students. This signifies that Bauchi State’s teachers are probably dealing with much larger class sizes than necessary. The Federal Ministry of Education has set a pupil-teacher standard at 35:1 for basic education. The data thus indicate that Bauchi State still has a lot to do to achieve the set pupil-teacher ratio. Data also show that there are over 65 students to a qualified teacher in Bauchi State, in contrast to the 40 students to a qualified teacher nationally. In a context where a state is attempting to increase access and improve quality, a lower pupil-teacher ratio is desirable and an indication of commitment to these (and EFA) goals.

Access to formal schooling still poses a problem. Both the gross attendance ratio and the net attendance rate are considerably low in Bauchi State: only 57 percent of the school-age population is enrolled in primary school as compared to 87 nationally. About 37 percent of the primary school-aged population is enrolled as compared to 67 nationally.

The disparity between girls’ and boys’ participation in Bauchi is wide at 0.77 Gender Parity Index (GPI), with only about 45 percent of girls enrolled compared to 56 percent of boys overall in the state. This is lower than the national average. In spite of the increasing advocacy for the education of the girl child by the Government and some NGOs, the gap in enrolment in the state is still negatively skewed to girls. In spite of the awareness of government efforts to provide education for all by pumping extra resources for education during the study periods, the effort on girl-child education cannot be easily analyzed since the data is not disaggregated by gender. However, policy documents indicate government efforts in providing education for the girl-child, e.g. UNICEF-assisted girl-child education program (GEP)/Girls education replication program (coordinated by SUBEB). The government has also established some special secondary schools to ensure quality of output. (2 for boys, 1 for girls). There are also 2 model basic education schools (consisting of primary and junior secondary schools).

6.2 Challenges and Recommendations

6.2.1 Recommendations for data collection

The process of preparing the SEA subaccount was very inclusive involving personnel not only from the Bauchi Ministry of Education and the State Universal Basic Education Board (SUBEB) but also significant stakeholders. The stakeholders included the President of the National Association of Proprietors of Private Schools (NAPPS), the Commissioner of the Ministry of Local Government Affairs as well as representatives from parastatal organizations. The involvement of all these people assured the SEA Working Group of access to data as well as a profound understanding of that data. Because of this involvement of stakeholders, the team was better able to collect data and include expenditures that had not been picked up in other studies.

The Bauchi SWG observe that there is now a better understanding of the SEA process, which explains why there was a better performance under SEA III. It was noted with satisfaction the participation of the State and LGC Computer staff as another strategy that ensured the success of the team. The SWG thus express confidence on the reliability and validity of the data

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 70 collected.

The principal problems and recommendations for future SEAs are the following: • Most of the data available was not in electronic form and had to be entered manually into the data base. Electronically generated data would be easier to enter into the data base and likely result in fewer errors in transferring the data. In the absence of electronic data, it is important to build time for cleaning the data and to have the manpower to double check each and every number. We thus recommend that the government move towards electronic systems for record keeping, so all data can be available in an electronic format. • Data was not adequately segregated in terms of levels (junior and senior secondary, preprimary and primary in public schools) or in terms of location (rural/urban) and gender. We are sure that there are ways of obtaining this data, it just requires more time and manpower to mine the information available to the Ministries. Henceforth, efforts should be made to build in resources to review additional documents and sources of data to try and disaggregate the expenditure data by levels of education, gender, and location (urban/rural). • Data on public expenditures for religious formal schools at the primary and secondary level was unavailable, though there were expenditures made by the public sector on those schools. It is recommended that the Ministry add in some more detail to their records so that this data can be obtained. • Another policy recommendation is that more training and sensitization is necessary for school and institution-level data keepers to assure more integrity in data collection and analysis. • There is a concern that the keepers of data are not willing to provide data as they are not a part of the data collection activity. It is hoped that with greater exposure to this activity, there may be a change in attitudes resulting in a more efficient process. • Financial data collection is one of the most difficult data to collect due to the sensitivities surrounding the use of data. Therefore, sensitizing all relevant stakeholders including the Heads of Administration and sectional heads is recommended at both the LGCs and the LGEAs levels. • An introductory letter from Federal Ministry of Education should be obtained in good time for use in collecting data at State-based federal organizations. • There is a need to continuously inform the policy makers of the purpose of SEA and the data available so that the SEA process and data generated can become a part of the system and support evidence-based decision making.

6.2.2 Recommendations for Institutionalization of SEA

The response of the personnel working on the SEA was very positive. The SWG feels confident in their skills that they could conduct the SEA with minimal support. To repeat the SEA we recommend: • Establishing a permanent SEA Working Group to work with the MOE and SUBEB on understanding the findings of SEA I, II and III in preparation for future SEAs. • Additional training for SUBEB and MOE staff on use and development of the data base to assist them in answering questions posed by the MOE or SUBEB and in revising and updating a new data base for the next SEA. This will also lead to institutionalization of the SEA in the state. • Ministry of Education and SUBEB should make a more concerted effort to gather

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annual data on indicators of school quality, such as retention, promotion, drop-out rates for students to be collected and made available to the SEA team. • Conduct SEA annually or every other year to allow for tracking of progress towards the current goals and priorities of the state government and provide an opportunity to collect data to inform policy decisions on issues of special interest. • There should be a desk officer in the State responsible for SEA matters (either in the MOE HQ or SUBEB).

6.2.3 Recommendations for Improvement of Quality of Education

• Teacher shortage leading to high student-teacher ratios, and a negative effect on the quality of basic education in the state. Also includes: • Shortage of qualified teachers in the classroom • Poor training and staff development • Schools in rural areas with teachers to teach the students

• Low levels of funding: the Bauchi state government is devoting very few resources to education, and to basic education in particular. The practice of needing matching grant funds to be able to draw the UBEC allocation poses significant burden on the state government and delays programmatic activity while the state is trying draw down its allocation. • Complete and reliable enrollment data: this is a major challenge given the poor quality of data available at both Federal and State levels. This challenge has both political and technical dimensions. For this reason, projections based on population figures (like net and gross enrolments) have remained in the realm of conjectures and cause a general apathy towards the use of data for decision-making.

Review of the SEA data indicates that data, at the aggregate level, is available to support evidence-based decision making. At this point it is evident that there is a need to examine the allocation of funds by level of education to ensure there is adequate financing at the primary school level. Similarly, there is a need to increase the level of spending on recurrent expenditures such as text books, teacher and staff development, etc. If the data were available in a more granular form, it would help the policy makers make better policies and allocate funds to support the EFA and MDGs goals.

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UBEC (Universal Basic Education Commission). 2004. Basic Information on Universal Basic Education. UBEC: Abuja.

Universal Basic Education Commission 2012 National Personnel Audit Report. Abuja

UNESCO. 2006. "Decentralization of Education in Nigeria". Country report presented at the UNESCO Seminar on EFA Implementation: Teacher and Resource Management in the Context of Decentralization Administrative Staff College of India, Hyderabad, India, 6-8 January 2005, Published by Division of Educational Policies and Strategies, United Nations Educational, Scientific and Cultural Organization.

UNESCO 2011 Education for All ‐ Global Monitoring Report: Reaching the marginalized. Available at: http://unesdoc.unesco.org/images/0018/001865/186525e.pdf UNESCO UIS report accessed at: http://www.uis.unesco.org/_LAYOUTS/UNESCO/oosci-data- tool/index-en.html#en/cover UNICEF (2012). Global Out-of-School Children: Nigeria Country Study Report, March 2012. UNICEF: “Global Out-of-School Children, Nigeria Country Study” Report, March 2012 UNICEF: “Global Out-of-School Children, Nigeria Country Study” Report, March 2012, p. xii. World Bank (2008). Nigeria: A review of the costs and financing of public education. Volume II: Main Report. Report 42418-NG. AFTH3, Human Development Unit, Africa Region, World Bank.

World Health Organization. (2003). Guide to producing national health accounts with special applications for low-income and middle income countries. World Health Organization, Geneva, Switzerland.

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Annexes

Annex 1: Education Context in Nigeria with a focus on Bauchi State (This section has been included here as a compendium of information drawn from various sources on the current state of education in Nigeria and Bauchi in particular, as well as to raise some generic issues that plague the system, to enable the readers to have a broader context for understanding the SEA subaccount data).

Since the 1970s, numerous federal and state government initiatives to widen access and improve the quality of education delivery have recorded gains in some aspects, including a general increase in gross enrolment ratio (GER) at the junior secondary school (JSS) level and both gross and net enrolment ratios (NER) for girls. The recent decrease in out-of-school children in Nigeria from 10.5 million to under 9 million by the UNESCO Institute of Statistics (UNESCO, UIS) could be a product of these interventions.48

Despite this progress, however, Nigeria has the highest population of out-of-school children (OOSC) in the world. The estimated primary school aged population is 30 million, including 14.5 million girls (34% of which are out of school) and 15.1 million boys (29% of which are out of school). Most OOSC live in rural areas and come from poor households (Figure 1.1). Regional distribution of OOSC children is not even (Figure 1.2).

Figure 1.1: Estimates of Out-of-School Children (OOSC)

48 http://www.uis.unesco.org/_LAYOUTS/UNESCO/oosci-data-tool/index-en.html#en/cover

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Figure 1.2: Regional Disparities in Percent of Out-of-School Children (OOSC)

Estimates on school access vary widely - even among government sources. This is due to the lack of data on education. A 2012 UIS-UNESCO study using 2008 NHDS49 data projected that 10.1 million primary age children were not in school in 2012. This number was later revised down to 9 million.50 The 2009 Federal Ministry of Education (FMOE)51 Roadmap put the figure at about 19.6 million, while the Strategic Plan 5 uses the figure 10.1 million.52

School Enrolment In terms of enrolment, some significant increases were recorded when compared with the previous year. Pre-Primary level recorded an enrolment increase of 54% from 69,851 in 2013/14 to 107,375 (Girls – 52,069) in 2014/2015. Primary level attracted 9% increase from 790,095 (Girls – 360,211) to 863,150 (Girls – 395,336). JSS on the other hand had an increase of 12% from 151,299 (Girls – 62,195) to 169,231 (Girls - 70,142) and the Senior Secondary School recorded an increase of 7% from 99,158 to 106,123 (40,402)53.

Early Childhood Care and Development Education (ECCDE) Most of the set targets are yet to be met. Some of the challenges at this level include: i. Access to ECCE and pre-primary is low due to poor government funding and relative high cost of private provision; ii. Linkage in the public sector between ECCDE and primary education is inadequate; iii. There is inadequate data on enrolment in ECCDE centers/pre-primary schools; iv. There is dearth of learning and instructional materials due to high cost of imported ECCE materials and absence of a vibrant local fabrication industry; v. There are inadequate numbers of qualified ECCE teachers/caregivers and most lack the specialized methodologies and skills needed for work with young children; vi. None or irregular monitoring of the ECCDE centers;

49 National Demographic & Health Survey; National Population Commission (NPC) [Nigeria] and ICF Macro. 2009. Nigeria Demographic and Health Survey 2008. Abuja, Nigeria: National Population Commission and ICF Macro 50 See UNICEF: “Global Out-of-School Children, Nigeria Country Study” Report, March 2012, p. xii. http://www.uis.unesco.org/_LAYOUTS/UNESCO/oosci-data-tool/index-en.html#en/cover 51 Federal Ministry of Education 52 FMoE: 4-Year Strategic Plan for the Development of the Education Sector 2011 – 2015, p. 21. 53 EMIS data from SWG

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vii. Publicly-owned institutions are yet to dispense ECCE for children with special needs; viii. Lack of synergy among the line Ministries and Agencies involved in the implementation of the ECD Policy; ix. Poverty – Most parents cannot afford to send their children to ECCDE centers; x. Low level of awareness of the policy on ECCDE among ECCDE policy/decision makers and practitioners; xi. Inadequate sensitization/advocacy on ECCDE; xii. Most public schools are yet to comply with UBEC directive of establishing ECCDE in their schools; and xiii. Poor commitment on the part of the State to access UBEC intervention fund.

Basic/primary education Access to basic education has improved over the years, although there is room for improvement. Both the gross attendance ratio and the net attendance rate are considerably low in Bauchi State: only 57 percent of the school-age population is enrolled in primary school as compared to 87 nationally. About 37 percent of the primary school-aged population is enrolled as compared to 67 nationally.

Although progress has been made in basic education provision at primary and junior secondary levels, much more remains to be done, both in quantity and quality. The quality of education given at basic education level is still adjudged below standard as evidenced in the products of this level. Based on discussions with representatives of the SWG, the following were noted: i. Participation in primary education is still low in comparison with primary school age population, with enrolment being particularly problematic, especially in the rural areas; ii. The high quality of the national school curriculum is undermined by the generally low quality of teachers to implement it, translating into low levels of learning achievement; iii. Infrastructure and furniture are inadequate and in dilapidated states; sanitary facilities and toilets are inadequate; iv. There are social and cultural barriers that are hindrances to female participation; v. Non-accessing of FGN intervention funds by some SUBEBS; vi. Child labor; vii. Poverty; and viii. Insecurity issues in some parts of the state.

Secondary education Both primary and secondary school teachers are on the same pay scales as all other civil servants. However, the average pay of secondary school teachers is over double that of primary school teachers mainly because secondary school teachers are university graduates and are, therefore, on higher pay scales and the average length of service of secondary school teachers is considerably longer than primary school teachers.

In the past, state governments have provided little or no funding for instructional materials for secondary schools. Students themselves had, therefore, to purchase essential textbooks, but these were not affordable for the large majority. Some funding is now available through the UBEC Intervention Fund, but, as with primary education, the sums disbursed to date are too small to achieve any sizeable improvement in textbook availability; although, given the much small enrolments in JSS, expenditure per student on instructional materials is appreciable

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higher than for primary education.

Secondary schools are, therefore, heavily reliant on fee income from students in order to meet basic overhead costs and students themselves have to buy their textbooks. Average expenditures per student are small and much lower among students at rural secondary schools.

Adult Literacy Institutional frameworks for delivering literacy have been strengthened considerably. Partnerships have also increased in the provision of non-formal education. However, some of the challenges are: i. Payment of facilitators. Despite spirited attempts to set mobilized funds for the payment of facilitators, this challenge has remained intractable. As long as this challenge is not met, it will remain difficult, indeed, impossible to operationalize literacy classes at the community level; ii. Data collection, storage and usage in monitoring literacy delivery and participation is another area of great challenge.

Gender parity and equality The disparity between girls’ and boys’ participation in Bauchi is wide at 0.77 Gender Parity Index (GPI), with only about 45 percent of girls enrolled compared to 56 percent of boys overall in the state. This is lower than the national average of 0.94. While some improvement has been achieved over time, a number of challenges need to be addressed. These include: i. Inadequate learning materials and infrastructure in schools to promote girl friendly school environments. ii. Inadequate number of qualified teachers, especially female teachers who serve as role models to girls in communities. iii. Poverty of families who cannot afford to send their wards to school, especially girls who serve as income generators for their respective families; this greatly affects enrolment and retention in schools. iv. Recent trend in insecurity in some parts of Nigeria which threaten to derail the progress so far made in the education of girls.

Traditionally in Africa, the woman is regarded as a house keeper, child bearer, family health care taker, kitchen expert and the man’s relaxation tool after a hard day’s work. She is seen as being with low intellectual capability, physically weak and sometimes emotionally unstable. Her nature is associated with certain deficiencies and defectiveness. This perception affects the level of attention given to the girl-child in terms of her training and preparation for her future life. Oftentimes emphases are laid on the development of her male counterpart who is seen as a stronger being, endowed with better natural capabilities and potentialities which when tapped have positive implications for accelerated socio-economic development. These erroneous views in some quarters still result in overt discrimination and determined resistance to the idea of giving girls an equal chance. Many remain uncomfortable with program that have a specific gender focus and passively fail to implement them. 54 .

The allocation of social, political and economic resources, benefits and opportunities is heavily weighted in favor of boys and men in virtually every ethnic or faith community across Nigeria.

54 Sambo Umaru, Masai Abubakar and Ibrahim Abdullahi (2016) A study of girls' enrolment and completion in senior secondary school in Bauchi State, Nigeria. International Scholars Journals Frontiers of Library, Information and Computer Sciences ISSN 5721-610X Vol. 2 (2), pp. 145-149, February, 2016. Available online at www.internationalscholarsjournals.org

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In the North East and North West attitudes towards girls’ education, women’s rights and HIV/AIDS remain conventional. HIV/AIDS is stigmatized, taboo and VCT centers are not popular, although churches and mosques in some communities have a policy on pre-marriage testing. The cultural separation of male and female spheres persists. To a large extent, women and girls are unaware of their rights and generally suffer from low self-esteem. Society increasingly accepts girls’ education but not to the same degree as boys (evidenced by education statistics) and girls’ educational progression beyond primary school is often viewed as waste of time and resources with no immediate benefit to the family.

On the other hand, there are clear indications of positive change, as a result of growing sensitization and responsiveness by Federal and state governments, international and indigenous NGOs and some religious bodies, on the importance of girls’ education and women’s empowerment for the purpose of socio-economic development. Notwithstanding, increases in girls’ enrolment, completion and progression has been marginal; culturally sanctioned practices such as child marriage, gender-based violence and son preference in relation to access to education and other social benefits and opportunities are still common. Indeed, the ideas that prescribe pre-set gender roles still prevail and resistance to change remains strong, particularly in rural areas.55

Bauchi State has a mainly rural, agricultural and a mixture of Muslim and Christian population. Poverty remains high and basic education indicators show that enrolment, attendance and transition remain generally low. To scale up girls’ education in the state UNICEF initiated the DFID-sponsored Girls Education Project, which is recorded to have contributed to the steady increase in girl-child enrolment. In 2009/10 girls’ enrolment in public primary schools was 41.3%. Since 2010 the state (as many other norther-eastern states) has witnessed a significant amount of unrest due to ethno-religious conflict and insurgency. Regular school activities have sometimes been disrupted during crisis periods (Para-Mallam 2012). In a country where expenditure on education is far below the UNESCO 26% recommendation, specific basic requirements for girl-child education can at best receive minimal budgetary attention.

Quality of education On average, for every teacher in Bauchi State, there are about 50 students. This signifies that Bauchi State’s teachers are probably dealing with much larger class sizes than necessary. The Federal Ministry of Education has set a pupil-teacher standard at 35:1 for basic education. The data thus indicate that Bauchi State is still has a lot to do to achieve the set pupil-teacher ratio. Data also show that there are over 65 students to a qualified teacher in Bauchi State, in contrast to the 40 students to a qualified teacher nationally. In a context where a state is attempting to increase access and improve quality, a lower pupil-teacher ratio is desirable and an indication of commitment to these (and EFA) goals.

A critical issue in Bauchi State is teacher shortage at all levels of education. There is no doubt that the inadequacy of qualified teachers has negative impacts on the general quality of basic education in the state. No education system can rise above the quality of its teachers as the standard of our teachers invariably affects the performance of the pupils and students. The entire system is characterized by: • Lack of adequate staffing in terms of quality and quantity. There is need for recruitment of only certified qualified teachers.

55 PARA-MALLAM, OJ (2012) Transforming Education for Girls in Nigeria and Tanzania: Nigeria Endline Research Report National Institute for Policy & Strategic Studies. Aug 2012. Accessed at http://nipsskuru.gov.ng/journals/FULL%20TEGINT%20ACTION%20REPORT%20BY%20NIPSS%202012.pdf

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• Poor staff development schemes at all levels. For quality teaching to take place in the classroom, teachers must receive adequate training that would help them deliver the goods effectively. • Difficulty in attracting and retaining top talent in the teaching profession. There is need for encouragement of in-service training. • Lack of establishment of schools in the rural areas. Where schools are available, teachers abhor going there on transfer because of lack of social amenities. Teachers think of the welfare of their children and go all out to resist being transferred to the rural areas. Model schools are needed in the rural areas, and effort should be made to provide staff quarters with electricity, potable water and communication network to attract teachers to such areas. There should be some sort of inducements granted by the government to staff posted to the rural areas. Rural areas should be made as attractive as the cities by providing essential social amenities so as to retain the population of both teachers and learners. • The low number of graduates going into the teaching profession is of grave concern. The major causes are due to inadequate funding levels and poor salaries. The fact that teachers have become marginalized and the profession is the most impoverished of all sectors of the labor force in Nigeria. In almost every area of the system the conditions of the work environment, access to information, resources needed for supplies and equipment, salaries and benefits are extremely poor. Access to new technologies is virtually non-existent.

Adequate infrastructure will attract quality education when they are properly made use of. Where the government spends fortune putting up structures and ensures that the classrooms are well equipped for effective teaching and if the teachers were not trained on the use of those facilities and equipment they become a waste. But where these facilities are in place and the users are very conversant on how to operate them, for example computer/laptops, the teachers will enjoy teaching and proper learning will take place. Coupled with enough social amenities, the teachers will do their work without blinking their eye. Lack of social amenities thwarts the effort of the government to retain teachers in rural areas.

It is very likely that teachers working in such places will not be supervised and many of them will absent themselves from school as they wish. It is likely that their knowledge and skills would be limited and may have little or nothing to offer the learner as many of them might not have gone on in-service training. As government officials rarely show their presence in such areas, there might not be official records about what goes on in the school. It boils down to the fact that the government should renovate schools to modern standards.

Teacher competence is a major determinant of educational quality and thus learning outcomes in schools. The formal professional qualifications of teachers are the only readily available indicator of teacher competence. The prescribed teaching qualifications are the National Certificate of Education (NCE) in primary schools and a Bachelor of Education or Post- Graduate Diploma of Education in secondary schools. However, fewer than 40 percent of public primary school teachers have the NCE qualification in the northern states, which must have a substantial negative impact on learning outcomes.56 By contrast, the qualification profiles of public secondary school teachers are much better. All state governments are seeking to upgrade unqualified teachers, but progress is slow in most states mainly because most teachers have to study for the NCE qualification while they continue to work as teachers.

56Source: SUBEB, SMOE, TSB/SEB/PPSMB,ASC, 2015

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Up until 2005, regular in-service training of teachers was minimal in most states. The UBEC Intervention Fund is attempting to increase significantly levels of INSET with the earmarking of 15 percent of funding for staff development activities. However, given the delays in disbursing UBEC funds, the numbers of teachers attending INSET activities remain relatively small. Management training is urgently needed particularly for head teachers and other school managers.

Teachers should be encouraged to go for in-service training or seminars to update their knowledge and skills. With this, they can tackle day-to-day affairs of the school. They will be in good stead to give the learner quality education which, in turn, help the learner know what is good for the citizens of the state, and put them in place. Lack of knowledge and skill make teachers abandon the equipment provided by the government for the running of schools to enhance science and technology. Some of these equipment were left to rot away in some schools and they become a huge waste to the government, e.g. when a computer set was distributed to Federal Government Colleges, many of them were left in the same package as they were delivered without opening them for use; the reason being that the teachers were not conversant with the use of computers at that time.

Professional support. Good quality and regular inspection and professional support and advice for teachers in schools are also critically important in raising teaching standards. Institutional arrangements for inspection differ to some extent from one state to another. SUBEB is responsible for the inspection of teachers in primary schools while the Teachers Service Board in collaboration with the SMOE inspect secondary schools. Serious resource constraints are a major issue in most states (particularly the lack of transport to rural schools) and there are also mounting concerns about the duplication of inspection and advisory services by the primary and secondary education boards, LGEAs and Zonal Offices, and central inspection departments in SMOEs.

Teacher motivation. The general consensus is that teacher motivation and morale in government schools is low. A variety of factors influence teacher job satisfaction and overall levels of work commitment. Unlike in many countries, both primary and secondary school teachers receive the same pay and other conditions of service as other state government employees. However, state civil service pay scales are not uniform mainly because some state governments have greater ability to pay more than others. In most states, secondary teachers earn, on average, twice as much as primary school teachers. This is due to: (i) the much higher proportion of secondary teachers who are university graduates and who, therefore, start on GL 8 whereas NCE and Grade II begin their teaching careers on GL7 and GL 5 respectively; and (ii) generally better career progression opportunities for secondary school teachers. Consequently, many teachers are forced to find additional income earning opportunities, which can have a serious impact on their overall motivation and job performance. However, the opportunities for earning income from private tuition, which is common in many developing countries, appear to be quite limited in most states mainly because of widespread poverty, especially in rural areas. Children whose parents can afford private tuition are probably attending private schools. 57

Teacher recruitment. State governments are responsible for the recruitment of civil servants

57 Bennell Paul, Kabir Isa Dandago, Murtala Sabo Sagagi (2007) Kano State, Federal Republic Of Nigeria: Education Public Expenditure Review

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(including teachers) for all positions above Grade Level 6. Even though, therefore, LGAs are formally responsible for primary education, they do not have the authority to recruit qualified teachers for their schools since the entry point for a newly qualified NCE teacher is GL7. LGEA Education Secretaries periodically inform SUBEB about the number of teachers that are required, especially in order to fill pressing vacancies, but these still have to be vetted and approved by the Office of the State Governor. Thus, the ability of the local governments who are constitutionally responsible for primary education to improve primary education provision in their jurisdictions is quite seriously constrained by these recruitment regulations and policies. Consequently, the degree to which primary education has been decentralized to local governments is, in practice, quite limited (Bennel 2007).

Political factors also complicate and, in some instances, undermine the recruitment process. The requirement that teachers must be indigenes of the LGA and/or state reduces the pool of available candidates, which is a major problem in remoter and poorer LGAs that have fewer teachers seeking employment. LGA Chairmen and other local politicians also have a strong influence over the recruitment of primary school teachers since the appointment of teachers is a major source of political patronage.

Female teachers. It is particularly difficult to deploy female teachers. As in all states, Bauchi State has a policy of not separating spouses, which means that female teachers ‘follow their husbands’, most of whom are resident in urban centers. Consequently, female teachers tend to be heavily concentrated in urban schools. Female teachers are important role models, especially in rural areas.

Learning materials It is the policy that every primary school student should have exclusive access to the prescribed textbooks for the four core subjects. While funding for instructional materials has increased with the introduction of the UBEC Intervention Fund, there have been no dramatic improvements in the textbook situation in primary schools. Textbook availability has been considerably worse in public secondary schools, where virtually no state funding was made available for textbook provision.

Teachers in both primary and secondary schools rely heavily on the few textbooks purchased by schools. Given the acute shortages of textbooks, they spend a lot of their time in class transcribing whole pages of the textbooks onto the blackboard. Many secondary school teachers use very old books and very often the same books are used repeatedly for many years.

Financing Education The State Government was the main source of financing for education in the public sector in Bauchi State in both school years, accounting for almost half in 2013/2014 (48 percent) and more than half in 2014/15 (55 percent) of total public expenditure on education. The Local Governments contributed 38 percent in 2013/14 and 37 percent in 2014/15, while the contribution of the Federal Government was 10 percent in 2013/14 and 5 percent in 2014/15 of total expenditures for education. (SEA data)

Of the total financing available to education in the public sector in Bauchi State, Bauchi State government managed the highest proportion (89 percent in 2013/2014 and 96 percent in 2014/2015). The Local government is second, directly managing 4 percent in 2013/2014 and 3 percent in 2014/2015. The Federal government managed a very small proportion (7 percent in 2013/2014 and 1 percent in 2014/2015) of the expenditures incurred in Bauchi State. (SEA

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data).

Institutional framework. For a variety of reasons, institutional relationships in the education sector in Nigeria are becoming increasingly complicated. The growing complexity of the organizational structure and institutional relations in the education sector could have far reaching implications for the governance and funding of the education sector, which, in turn, could affect the attainment of key education goals. In particular, increasing centralization of decision making and funding in the education sector coupled with the creation of new agencies is creating tension and confusion.

Constitutionally, primary education is the responsibility of local governments, but both federal and state governments are seeking greater overall control and funding of basic education in order to ensure the attainment of UBE goals and objectives. Under the provisions of the 2004 UBE Act, operational responsibility for all aspects of basic education provision has been given to the State Universal Basic Education Boards. Responsibility for secondary education remains mainly with SMOEs with Teaching Service Boards (also known as Post Primary School Management or Secondary Education Boards in some states) being given overall control of key human management functions (mainly selection, recruitment, promotion, and discipline). The UBEC Intervention Fund is a mechanism for states to access additional resources for basic education, but with this comes greater federal control over resources and the education sector itself at the state and local government levels.

State Governor’s Office. In all states, there is a high degree of centralization of power, and thus control of resources, in the Office of the State Governor (OSG). With regard to education, all teacher recruitment and capital expenditures in schools have to be approved by the OSG. The loss of control by local government councils (LGC) over the primary school payroll represented a major loss of power of local governments vis-a-vis the state government. The Joint Account Committee is effectively controlled by the state governor and decisions made by this Committee determine resource flows to the LGCs. Once all deductions for primary school salaries, pensions, Emir Courts, LG staff salaries, ‘joint projects’ have been made, LGCs receive only a small fraction of their federal account allocations. LG Chairmen sit on the JAC, but they are political appointments by the Governor. 58

LGCs are also not allowed to recruit staff above Grade level 6 without the permission of the state government. Since all newly qualified teachers are appointed on GL 7 (NCE) or GL (graduates), this means that LGCs no longer control the key resource that is required for the improvement and expansion of primary education. LGCs, on the other hand, can recruit below GL7 and this may explain why there are relatively very large numbers of ‘support staff’ in primary schools in some LGAs. Recruitment of local government is a major source of political patronage.

Although local governments have overall responsibility for primary education, most do not feel any strong sense of responsibility for ensuring that primary schools receive adequate funding for essential operational inputs. With the removal of direct control over salary payments to primary school staff, LGCs may have felt a loss of control and thus responsibility for primary education, but at the same time, state governments did not take on responsibility for primary education. So, primary education has been caught in an organizational no man’s land.

58 Bennell et al (2007)

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From evidence available (including discussions with SWG members), it is clear that most local governments spend very little on supplying schools with essential materials. Infrequent supplies of chalk, registers and exercise books are the limit of most LGC support.

SMOE-SUBEB relations59. As a ministerial agency, each SMOE is directly responsible for their SUBEB. However, the underlying rationale for the establishment of the SUBEB is to create a new kind of semiautonomous agency, which is more efficient and effective than the traditional ministry model, which has become discredited and tarnished after two decades of military rule. SUBEBs are closely linked to UBEC, especially through the implementation of the UBE Intervention Fund.

Each SUBEB is financially reliant on the SMOE for staff salaries and operating resources. In states where SUBEB funding has been seriously squeezed, relations with the SMOE have often become strained. Relations also tend to be difficult where SMOEs have taken over responsibility from SUBEB of key activities such as the payment of primary school salaries and school inspection.

The creation of a ‘unified’ nine-grade basic school system also poses a major challenge, which has far reaching implications for all aspects of the schooling system. Unifying primary and junior secondary schools necessitates the ‘disarticulation’ of junior from senior secondary education. The state government is planning the separation of JSS sections from secondary schools along with the establishment of additional junior secondary/upper basic schools. SUBEB should have taken full responsibility for all three JSS grades by the end of 2007. As elsewhere in SSA, the rationale and consequences of creating a unified basic education cycle does not appear to be thought through clearly.

SMOEs are increasingly losing control over large areas of education provision. With disarticulation, SUBEBs are taking de facto control of both primary and junior secondary schools leaving SMOEs with only senior secondary education and overall policy and regulatory functions. Policy formulation capacity is generally weak and there is no human resource planning whatsoever. The funding for JSS/upper basic schools presumably still come from the SMOEs even though SUBEBs have direct responsibility for these large and growing numbers of schools. In the long run, the separation of funding and management may not be tenable and will have to be resolved. SUBEBs may well become Ministries of Basic Education with Ministries of Higher Education responsible for the rump of senior secondary schools and state-level education higher education institutions.

Most of the recurrent budgets of the SUBEBs are spent on their own staff and support operations. In some states, these budgets have been cut quite appreciably during the last five years and SUBEB managers are increasingly concerned about the adverse impact this is having on the capacity of the organization to perform its core functions.

SUBEB-LGA relations. Each local government funds almost all the recurrent costs of primary education and Local Government Education Authorities (LGEAs) are supposed to be responsible for the overall management of primary schools in each LGA. However, SUBEB also has key planning, supervisory and service delivery functions (inspection/monitoring, salary administration, construction, provision of instructional materials and staff development). This mix of regulatory and management functions needs to be separated into separate

59 Bennell et al 2007

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SUBEBs often lack control/agency over LGC and LGEAs, especially in key areas such as teacher recruitment, where powerful LGC Chairman can have a major influence in deciding who is appointed. The indigene recruitment policies/practices which give preference to candidates first from the LGA itself and then to state natives also provides scope for political interference.

SMOE-Higher Education relations. Most education higher education institutions have always had a high degree of organizational autonomy and SMOEs have, therefore, little agency and control over what they do and thus higher education policy as whole. Funding for higher education by SMOEs is falling in most states with annual subventions, at best, barely covering salary costs. HEIs have had to generate their own funding to meet operational costs and have become more market driven, which makes them even more autonomous.

Budget Implementation Budget discipline remains poor in the state, which is manifested in the limited correspondence between approved budgets and actual expenditures. Very large negative deviations on capital expenditures are the norm with actual spending consistently falling far short of approved estimates. Deviations on the recurrent budget are generally much less because the bulk of recurrent expenditures comprise emoluments for staff currently in post, which have to be met.

Policy Focus The policy focus is to improve access to and the quality of schooling through increased school construction, better availability of core learning materials, and improved in-service teacher training. Policy interventions such as school feeding, conditional cash transfers, free school uniforms, and the promotion of non-formal schooling, which more directly attempt to increase the demand for education have not been widely implemented. Nor is the effective enforcement of compulsory education high on the policy agenda of the SMOE.

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Annex 2: Education Financing in Nigeria

Federal Government Education Spending Education is a concurrent responsibility of both the federal and state governments under the constitution. There are four main sources of public funding for the public (non-federal) education sector: direct allocations from the federal government (through the Universal Basic Education Intervention Fund and the Tertiary Education Trust Fund), state governments, local governments, and private individuals and organizations, including nongovernmental organizations and international donors in some states. There is a huge lack of information on state and local expenditures for education, which makes accurate estimates of total spending difficult.

The federal government (FG) makes nationwide policies and runs secondary (both junior and senior) and post-secondary institutions, including universities, polytechnics, and colleges.60 The FG funds these through annual budgetary allocations and several targeted interventions funds, including the Tertiary Education Trust Fund (TETFund), debt relief grant (DRG/MDGs), and constituency projects of federal legislators. These funds also benefit state government schools. In addition, the FG funds the construction of several Almajiri (Tsangaya) schools and participates in nomadic education and adult education campaigns. The FG’s main intervention instrument in basic education is through a special Universal Basic Education (UBE) Fund, which makes matching grants to state governments.

FG education spending has both budgetary and extra budgetary elements. Budgetary allocations account for an average of 82% per annum of FG education spending, and are mainly to the Federal Ministry of Education (FMOE) and its agencies61. Extra-budgetary funds represent the remaining 18% and often accrue for education through certain dedicated funds outside FMOE’s control (such as the Debt Relief Fund (DRF)/MDG and legislators’ constituency projects).62 The two most prominent extra budgetary funds in education are the UBE Fund and the Tertiary Education Trust Fund (TETFund), with UBE being the larger.

The FMOE controlled 95% of budgetary allocations, which translates to 78% of total education spending at the federal level. Targeted non-FMOE spending was 5% of budgetary expenditures (4% total education spending). UBEC receipts averaged $350 USD million between 2010 and 2014, but annual figures oscillated with FG earnings.63 TETfund is a dedicated fund for public (federal and state) tertiary institutions, financed by 2% prior tax on the profits of non-oil companies with over 100 personnel. Its share in total federal education funding is relatively small, averaging 0.3% in the period.

The UBE Fund is the principal FG intervention instrument in basic education. Releases to the Fund amounted to more than $1.7 USD (2010 constant) billion total between 2010 and 2014 (Figure 1). UBEC expends a large proportion of its resources as matching grants to state

60 See the 1999 Constitution of the Federal Republic of Nigeria, as amended to date, Schedule 2, paras. 27- 28. 61 Source: All 2014, UBEC, TETFund, DRG/MDG information from FMOE Annual Report 2014; other data from Audited FGN Financial Statements (2010 - 2013), courtesy (OAGF); analysis by C. Nwoko (2015) 62 Constituency projects are expenditure appropriated to projects of interest to legislators in their respective constituencies 63 Note: UBEC allocations comprise 2 % of FG share of federation revenues accruing directly to the Fund. The allocations rose steadily in nominal terms up to 2013, only dipping in 2014 due to the poor performance of oil revenues in the second half of the year. The dwindling allocations are due to the twin effects of deflating the allocations to 2010 real (constant) values and applying the official CBN $/N exchange rate, which disfavored the Naira over the years.

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governments (SGs) to support basic education. Actual disbursement to individual SGs depends on whether they have met (non-performance-related) conditions. States are not always able to access these funds timeously, but allocated funds remain intact until conditions are met. Failure to meet conditions has resulted in the underutilization of funds; un-accessed matching grants at the end of 2014 amounted to $266 USD million or 27% of allocations. UBEC also spends some of its funds directly supplying textbooks and other learning aids, retraining teachers, and monitoring.

Figure 1: Statutory Releases to UBEC & Allocations to SGs, Disbursements, & Unaccessed, 2014

Source: All 2014, UBEC, TETFund, DRG/MDG information from FMOE Annual Report 2014; other data from Audited FGN Financial Statements (2010 - 2013), courtesy (OAGF); analysis by C. Nwoko (2015).

State Governments’ Education Spending State governments (SGs) spend few resources on primary education, preferring instead to concentrate on tertiary (Table 1). In fact, 40% of state-run education institutions are at the tertiary level.64 While official data show that SGs fund a large share of primary and secondary institutions, this is misleading, especially in regard to primary schools. Rather, SGs take their contributions for primary education from local government funds. SGs use LG resources to meet their counterpart obligations for accessing federal matching grants, pay primary school teachers, and pay other costs of basic schools or, at least, primary schools. SGs’ base their stance on the Local Government Decree of 1976, which “assigned formal responsibility for providing and maintaining primary education to LGs, subject to necessary assistance from the states.” However, the situation changed in the 1999 constitution, which “... envisages that, in the primary and secondary education sub-sectors, the Federal Government’s main role is to determine national policy, set standards (including curriculum) and monitor performance, while the States design, develop and deliver the services”65. The Supreme Court interpreted the constitutional provisions as follows, “In so far as primary education is concerned, a local government council only participates with the State Government in its provision and maintenance. The function obviously remains with the State Government”66

Overall, states spend very few resources on basic education. Recent data from a sample of four states reveals that their average spending on basic education was only 0.6%, which mainly

64 Statistics on tertiary institutions are relatively reliable, but basic and secondary data are mostly out of date. 65 FMoE, Education Sector Status Report, May, 2003, p. 24 66 (See, the Supreme Court of Nigeria Judgement on April 5, 2002 in Attorney General of the Federation vs. Attorney General of Abia and 35 ors, http://www.waado.org/nigerdelta/essays/resourcecontrol/SupremeCourt.html)

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serves to cover junior secondary schooling overhead. This suggests that states do not prioritize primary education as their expenditure responsibility, despite a 2002 Supreme Court decision that primary education is a state responsibility in which local governments may participate. Data from the same four states67 also shows that state education spending has been increasing, but the bulk of it is recurrent and prioritizes tertiary education. The capital component of the growing education spending is less than 20%, except in Yobe state with an average of 45% capital expenditure. Thus, state governments also prioritize recurrent education spending, which is subject to the same abuses identified at the federal level.

Table 1.1: Providers of Education Services in Nigeria

Local Governments’ Education Spending The role of local governments (LGs) in education is “participation in…the provision and maintenance of primary, adult, and vocational education.”68 A 2002 Supreme Court decision interpreted this to mean that primary education is a state responsibility in which local governments may participate. In practice, states use federal allocations to local governments to pay for primary school teachers’ salaries, and use local government funds to pay their counterpart contributions to UBEC grants. In addition, local governments contribute to the funding of state universities, especially in the northern states. Consequently, LGs make a huge contribution to education financing in Nigeria, but it is difficult to determine the level due to non-publication of LGs’ financial statements.69

Private Sector (including Non-State) Contribution

67 Kano, Lagos, Yobe, and Anambra. Kano and Lagos are the most populous states in the country. Kano and Yobe are in the north of the country, usually associated with much of the problem in low performance in access and quality. Yobe is one of the three northeast states, most affected with the current armed insurgency and displacement of persons and pupils. 68 1999 Constitution of the Federal Republic of Nigeria, as amended to date, Schedule 2, Paragraph 2(a). 69 Limited data on LGs’ spending is available

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The private sector plays a key role in providing education services at all levels, accounting for more than one third of educational institutions.70 Private institutions do not receive official funding support; their main source of finance is the fees they charge. Therefore, households’ contributions to education financing are significant. Many of these schools have smaller classes (approximately ten to fifteen students per class), modern equipment and a better environment. Teachers in these institutions all possess at least a Bachelors in a specific course area an attend workshops or short term programs on a regular basis.71

Recognizing that the information base is very weak for debates on such fundamental issues as the adequacy of funding for education, sources of funding, efficiency and equity of the use of public funds, costs of system expansion and the appropriate mix of public and private (household) expenditures, a new tool was needed that would enable a detailed flow-of-funds analysis for the education sector based on the National Education Accounts (NEA) methodology, a sub-account or State Education Account (SEA) will study the flow of funds from sources-to-users within the education sector at the state level. The Ministry of Education of Bauchi State decided to become the fourth Nigerian State to test this new tool.

Effect of the Nigerian Economy on Education Financing As reported by NBS (2016)72, the turmoil in global commodity markets, witnessed in the second half of 2014 brought their full weight to bear on the Nigerian economy in 2015. Oil prices fell 66.8% from $114/barrel recorded in June 2014, to $38.0 by December 2015. Prices fell even further in 2016, to $32.6 as at 3rd February, 2016. Beyond commodity markets, recent developments in the global economy created a trifecta of headwinds that the nation has to contend with.

Years prior to 2015, the Nigerian economy was largely supported by the non-oil sector as supply disruptions hampered oil output. In 2015 however, various factors: political uncertainty prior to and six months after the elections, and intermittent supply shocks of refined petroleum products, and others weighted on both oil and non-oil output. The entire economy took a hit. The crude oil price shocks, the resulting declining government expenditure and its multiplier effects are likely to impact education funding as well.

70 Available official data grossly misrepresents private basic and secondary schools count, because of lack of update; for instance, scoping studies reveal existence of at least 18,000 private basic and secondary schools in Lagos state alone. A sizeable number of private schools also exist in the FCT. Enrollment figures would have provided a more accurate picture of the contribution of private school providers, but data is not available. 71 From http://nigeria.usembassy.gov/nigeria_education_profile.html, sourced on Sunday, May 31, 2015, 6.38 PM, Abuja time 72 National Bureau of Statistics (2016) The Nigerian Economy: Past, Present and Future

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Annex 3: List of SEA Steering Committee and SWG members

Bauchi State Steering Committee 1. Commissioner, State Ministry of Education (Chairman) 2. Commissioner, State Ministry of Women Affairs and Social Development 3. Commissioner, State Ministry for Local Government Affairs 4. Commissioner, State Ministry of Budget and Economic Planning 5. Commissioner, State Ministry of Information, Tourism and Culture 6. Commissioner, State Ministry for Higher Education 7. Chairman, House Committee on Education, Bauchi State House of Assembly (BAHA) 8. Executive Chairman, State Universal Basic Education Board 9. Zonal Coordinator, (North East), Universal Basic Education Commission 10. Executive Secretary, Bauchi State Agency for Mass Education 11. Director of Planning Research and Statistics, State Ministry of Education (Secretary) 12. Director of School Services, State Ministry of Education 13. Director of Planning Research and Statistics, State Universal Basic Education Board 14. Director of School Services, State Universal Basic Education Board 15. Secretary, Agency for Nomadic Education 16. Provost, State College of Education 17. Chairman, Christian Association of Nigeria 18. Chairman, Council of Ulamas 19. Chairman, Council of Chiefs 20. Chairman, State Parent Teachers Association 21. Chairman, State Nigerian Union of Teachers 22. Chairman, CSACEFA 23. National Teachers Institute, Bauchi 24. Commissioner, Ministry of Health 25. President, Association of Proprietors of Private Schools 26. The Initiative State Team Leader (Bauchi) (Co-Secretary)

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Annex 4: Data Matrices

Please note that all matrices below are presented twice – once reflecting the expenditures incurred in the state in numbers followed by tables showing the same information as percentage share. The table cells have values only if there is an expenditure amount for that cell, otherwise the cells are left blank. This is intentional and not indicative of missing data. To the extent possible the tables have been created so as to fit on one page, but some do extend vertically and horizontally into the next page.

Matrix 1s: Sources of Education Financing Financing Sources 2013/2014 2014/2015 Total Public Funds 34,943,413,498 36,301,885,907 71,245,299,405 Rest of World 1,382,647,908 949,070,703 2,331,718,611 Grand Total 36,326,061,406 37,250,956,610 73,577,018,016

Matrix 1a: Sources of Education Financing Financing Sources 2013/2014 2014/2015 Total Public Funds 96.19% 97.45% 96.83% Rest of World 3.81% 2.55% 3.17% Grand Total 100.00% 100.00% 100.00%

Matrix 1.1S: Sources of Education Financing detailed by Source by Session Financing Sources Financing Sources 2013/2014 2014/2015 Total Public Funds Federal Govt 3,643,723,965 1,939,593,926 5,583,317,892

State Govt 17,430,475,887 20,566,902,555 37,997,378,443 Local Govt 13,869,213,645 13,795,389,426 27,664,603,071 Public Funds Total 34,943,413,498 36,301,885,907 71,245,299,405 Rest of World International Multilateral and Bilateral 1,382,647,908 949,070,703 2,331,718,611 Rest of World Total 1,382,647,908 949,070,703 2,331,718,611 Grand Total 36,326,061,406 37,250,956,610 73,577,018,016

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Matrix 1.1a: Sources of Education Financing detailed by Source 2014/2015 2013/2014 Total Total Financing Sources Financing Sources SubTotal (%) (%) SubTotal (%) (%) Federal Govt Federal Govt 10.43% 10.03% 5.34% 5.21% State Govt 49.88% 47.98% 56.66% 55.21% Local Govt 39.69% 38.18% 38.00% 37.03% Public Funds Total 100.00% 96.19% 100.00% 97.45% International Multilateral International Multilateral and and Bilateral Bilateral 100.00% 3.81% 100.00% 2.55% Rest of World Total 100.00% 3.81% 100.00% 2.55% Grand Total 100.00% 100.00% 100.00% 100.00%

Matrix 1.2s: Sources of Education Financing detailed by Source and Sub Source Financing Sources Financing Sources Financing Sources 2013/2014 2014/2015 Total Public Funds Federal Govt TETFUND 945,129,967 1,516,259,581 2,461,389,547 UBEC 147,618,433 53,223,001 200,841,435 Federal Ministry of Education 230,816,326 166,187,766 397,004,092 Federal Ministry of Finance 2,309,628,239 195,593,578 2,505,221,818 Other Federal Revenue 10,531,000 8,330,000 18,861,000 Federal Govt Total 3,643,723,965 1,939,593,926 5,583,317,892 State Govt Other state revenue 4,291,107,935 1,798,257,448 6,089,365,383 SMOF 11,589,028,414 13,024,373,826 24,613,402,240 State Govt. Revenues 1,547,785,167 5,689,882,124 7,237,667,291 Ministry of Education 2,554,371 54,389,158 56,943,529 State Govt Total 17,430,475,887 20,566,902,555 37,997,378,443 Local Govt LGA Taxes 42,543,900 42,349,467 84,893,367 Other LGA Revenues 13,826,669,745 13,753,039,958 27,579,709,704 Local Govt Total 13,869,213,645 13,795,389,426 27,664,603,071 Public Funds Total 34,943,413,498 36,301,885,907 71,245,299,405 Rest of World International Multilateral and Bilateral UNICEF 91,778,018 106,062,934 197,840,952 World Bank 1,290,869,890 843,007,769 2,133,877,659 Rest of World Total 1,382,647,908 949,070,703 2,331,718,611 Grand Total 36,326,061,406 37,250,956,610 73,577,018,016

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Matrix 1.2sa: Sources of Education Financing detailed by Source and Sub Source 2013/2014 2014/2015 SubTotal1 SubTotal Total SubTotal1 SubTotal Total Financing Sources Financing Sources Financing Sources (%) (%) (%) (%) (%) (%) Public Funds Federal Govt TETFUND 25.94% 2.70% 2.60% 78.17% 4.18% 4.07% UBEC 4.05% 0.42% 0.41% 2.74% 0.15% 0.14% Federal Ministry of Education 6.33% 0.66% 0.64% 8.57% 0.46% 0.45% Federal Ministry of Finance 63.39% 6.61% 6.36% 10.08% 0.54% 0.53% Other Federal Revenue 0.29% 0.03% 0.03% 0.43% 0.02% 0.02% Federal Govt Total 100.00% 10.43% 10.03% 100.00% 5.34% 5.21% State Govt Other state revenue 24.62% 12.28% 11.81% 8.74% 4.95% 4.83% SMOF 66.49% 33.17% 31.90% 63.33% 35.88% 34.96% State Govt. Revenues 8.88% 4.43% 4.26% 27.67% 15.67% 15.27% Ministry of Education 0.01% 0.01% 0.01% 0.26% 0.15% 0.15% State Govt Total 100.00% 49.88% 47.98% 100.00% 56.66% 55.21% Local Govt LGA Taxes 0.31% 0.12% 0.12% 0.31% 0.12% 0.11% Other LGA Revenues 99.69% 39.57% 38.06% 99.69% 37.89% 36.92% Local Govt Total 100.00% 39.69% 38.18% 100.00% 38.00% 37.03% Public Funds Total 100.00% 96.19% 100.00% 97.45% International Multilateral Rest of World and Bilateral UNICEF 6.64% 6.64% 0.25% 11.18% 11.18% 0.28% World Bank 93.36% 93.36% 3.55% 88.82% 88.82% 2.26% Rest of World Total 100.00% 100.00% 3.81% 100.00% 100.00% 2.55% Grand Total 100.00% 100.00%

Matrix 2: Financing sources to Financing Agents Financing Sources Sept 2013 to Aug 2014 Sept 2014 to Aug 2015 Grand Total Financing PUBLIC SECTOR FUNDS Rest of World Total PUBLIC SECTOR FUNDS Rest of World Total Agents

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Public Sector 34,943,413,498 1,382,647,908 36,326,061,406 36,301,885,907 949,070,703 37,250,956,610 73,577,018,016 Grand Total 34,943,413,498 1,382,647,908 36,326,061,406 36,301,885,907 949,070,703 37,250,956,610 73,577,018,016

Matrix 2: Financing sources to Financing Agents Financing Sources Sept 2013 to Aug 2014 Sept 2014 to Aug 2015 Financing Agents PUBLIC SECTOR FUNDS Rest of World Total PUBLIC SECTOR FUNDS Rest of World Total

Public Sector 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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Matrix 2.2i:Financing sources (detailed) to Financing Agents Financing Sources 2013/2014 Public Funds Public Funds Rest of World Rest of World Total Total Total Financing Agents Financing Federal Govt State Govt Local Govt International Multilateral Agents and Bilateral Agencies Public Sector Federal Govt 2,550,975,565 - - 2,550,975,565 - - 2,550,975,565 State Govt 1,092,748,400 17,190,966,958 3,702,200 18,287,417,558 1,374,678,639 1,374,678,639 19,662,096,197 Local Govt - 239,508,929 13,865,511,445 14,105,020,375 7,969,268 7,969,268 14,112,989,643 Grand Total 3,643,723,965 17,430,475,887 13,869,213,645 34,943,413,498 1,382,647,908 1,382,647,908 36,326,061,406

Matrix 2.2ii:Financing sources (detailed) to Financing Agents Financing Sources 2014/2015 Public Funds Public Funds Rest of World Rest of World Total Grand Total Total Financing Agents Financing Federal Govt State Govt Local Govt International Agents Multilateral and Bilateral Agencies

Public Sector Federal Govt 370,111,344 - - 370,111,344 - - 370,111,344 State Govt 1,569,482,582 20,345,148,723 23,435,718 21,938,067,022 933,611,394 933,611,394 22,871,678,417 Local Govt - 221,753,832 13,771,953,708 13,993,707,540 15,459,309 15,459,309 14,009,166,849 Grand Total 1,939,593,926 20,566,902,555 13,795,389,426 36,301,885,907 949,070,703 949,070,703 37,250,956,610

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Matrix 2.2ai: Financing sources (detailed) to Financing Agents (detailed) Financing Sources 2013/2014 Public Funds Public Funds Total Rest of World Rest of World Grand Total Total Financing Financing Federal State Govt Local International Agents Agents Govt Govt Multilateral and Bilateral Agencies

Public Federal Govt 70.01% - - 7.30% - - 7.02% Sector State Govt 29.99% 98.63% 0.03% 52.33% 99.42% 99.42% 54.13% Local Govt - 1.37% 99.97% 40.37% 0.58% 0.58% 38.85% Public Sector Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Matrix 2.2aii: Financing sources (detailed) to Financing Agents (detailed) Financing Sources 2014/2015 Public Funds Public Funds Rest of World Rest of World Grand Total Total Total Financing Financing Federal State Local Govt International Agents Agents Govt Govt Multilateral and Bilateral Agencies

Public Federal Govt 19.08% - - 1.02% - - 0.99% Sector State Govt 80.92% 98.92% 0.17% 60.43% 98.37% 98.37% 61.40% Local Govt - 1.08% 99.83% 38.55% 1.63% 1.63% 37.61% Public Sector Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Matrix 3.1: Financing agents to Providers by Levels Session

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Epid L1 Epid L2 Epid L3 2013/2014 2014/2015 Formal Basic Nomadic 344,905,014 518,170,436 Basic 15,541,112,353 13,339,745,346 TOTAL BASIC 15,886,017,367 13,857,915,782 Secondary 7,310,073,064 8,190,331,857 TOTAL SECONDARY 7,310,073,064 8,190,331,857 Special Special Needs 158,185,228 124,007,304 Education Gifted & Talented 1,038,693,316 1,048,599,791 TOTAL SPECIAL EDUCATION 1,196,878,545 1,172,607,095 Tertiary 10,447,286,125 12,604,053,108 TOTAL FORMAL 34,840,255,101 35,824,907,842 Non Formal Mass All levels 1,485,806,305 1,426,048,768 Education Total Non-Formal 1,485,806,305 1,426,048,768 Grand TOTAL 36,326,061,406 37,250,956,610

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Matrix 3.1.1: Financing agents (detail) to Providers by Levels Financing Agents 2013/2014 2014/2015 Epid L1 Epid L2 Epid L3 SubTotal1 SubTotal Total SubTotal1 SubTotal Total (%) (%) (%) (%) (%) (%) Formal Basic Nomadic 2.17% 0.99% 0.95% 3.74% 1.45% 1.39% Basic 97.83% 44.61% 42.78% 96.26% 37.24% 35.81% TOTAL BASIC 100.00% 45.60% 43.73% 100.00% 38.68% 37.20% Secondary 100.00% 20.98% 20.12% 100.00% 22.86% 21.99% TOTAL SECONDARY 100.00% 20.98% 20.12% 100.00% 22.86% 21.99% Special Special Needs 13.22% 0.45% 0.44% 10.58% 0.35% 0.33% Education Gifted & 86.78% 2.98% 2.86% 89.42% 2.93% 2.81% Talented TOTAL SPECIAL 100.00% 3.44% 3.29% 100.00% 3.27% 3.15% EDUCATION Tertiary 100.00% 29.99% 28.76% 100.00% 35.18% 33.84% TOTAL FORMAL 100.00% 95.91% 100.00% 96.17% Non- Mass All levels 100.00% 100.00% 4.09% 100.00% 100.00% 3.83% Formal Education Total Non-Formal 100.00% 4.09% 100.00% 3.83% Grand TOTAL 100.00% 100.00%

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Matrix 3.1.1i.: Financing agents (detail) to Providers by Levels Session 2013/2014 Public Sector Total Epid L1 Epid L2 Epid L3 Federal Govt State Govt Local Govt Formal Basic Nomadic - 344,905,014 - 344,905,014 Basic 2,281,930,902 256,336,594 13,002,844,857 15,541,112,353 TOTAL BASIC 2,281,930,902 601,241,608 13,002,844,857 15,886,017,367 Secondary Secondary 231,563,663 7,045,726,465 32,782,936 7,310,073,064 TOTAL SECONDARY 231,563,663 7,045,726,465 32,782,936 7,310,073,064 Special Special Needs 26,950,000 129,050,228 2,185,000 158,185,228 Education Gifted & Talented - 1,038,693,316 - 1,038,693,316 TOTAL Special Education 26,950,000 1,167,743,545 2,185,000 1,196,878,545 Tertiary 10,531,000 10,428,652,125 8,103,000 10,447,286,125 TOTAL FORMAL 2,550,975,565 19,243,363,743 13,045,915,793 34,840,255,101 Non- Mass Education (All levels) - 418,732,455 1,067,073,850 1,485,806,305 Formal Total Non-Formal - 418,732,455 1,067,073,850 1,485,806,305 Grand TOTAL 2,550,975,565 19,662,096,197 14,112,989,643 36,326,061,406

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Matrix 3.1.1ii.: Financing agents (detail) to Providers by Levels Session 2014/2015 Public Sector Total Epid L1 Epid L2 Epid L3 Federal Govt State Govt Local Govt

Formal Basic Nomadic 10,025,264 508,145,172 - 518,170,436 Basic 161,000,000 250,067,619 12,928,677,727 13,339,745,346 TOTAL BASIC 171,025,264 758,212,791 12,928,677,727 13,857,915,782 Secondary 166,296,621 8,016,343,527 7,691,710 8,190,331,857 TOTAL SECONDARY 166,296,621 8,016,343,527 7,691,710 8,190,331,857 Special Education Special Needs 24,459,459 99,487,844 60,000 124,007,304 Gifted & Talented - 1,048,599,791 - 1,048,599,791 TOTAL Special Education 24,459,459 1,148,087,635 60,000 1,172,607,095 Tertiary 8,330,000 12,590,742,978 4,980,130 12,604,053,108 TOTAL FORMAL 370,111,344 22,513,386,931 12,941,409,567 35,824,907,842 Non-Formal Mass Education (All levels) - 358,291,486 1,067,757,282 1,426,048,768 Total Non-Formal - 358,291,486 1,067,757,282 1,426,048,768 Grand 370,111,344 22,871,678,417 14,009,166,849 37,250,956,610 TOTAL

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Matrix 3.1.1s.: Financing agents (detail) to Providers by Levels Session 2013/2014 2014/2015 Public Sector Total Public Sector Total

Epid L1 Epid L2 Epid L3 Federal State Local Federal State Local Govt Govt Govt Govt Govt Govt Formal Basic Nomadic - 1.75% - 0.95% 2.71% 2.22% - 1.39% Basic 89.45% 1.30% 92.13% 42.78% 43.50% 1.09% 92.29% 35.81% TOTAL BASIC 89.45% 3.06% 92.13% 43.73% 46.21% 3.32% 92.29% 37.20% Secondary 9.08% 35.83% 0.23% 20.12% 44.93% 35.05% 0.05% 21.99% TOTAL SECONDARY 9.08% 35.83% 0.23% 20.12% 44.93% 35.05% 0.05% 21.99% Special Education Special Needs 1.06% 0.66% 0.02% 0.44% 6.61% 0.43% - 0.33% Gifted & Talented - 5.28% - 2.86% - 4.58% - 2.81% TOTAL Special Education 1.06% 5.94% 0.02% 3.29% 6.61% 5.02% - 3.15% Tertiary 0.41% 53.04% 0.06% 28.76% 2.25% 55.05% 0.04% 33.84% TOTAL FORMAL 100.00% 97.87% 92.44% 95.91% 100.00% 98.43% 92.38% 96.17% Non-Formal Extramural ------Mass Education (All levels) 2.13% 7.56% 4.09% 1.57% 7.62% 3.83% Total Non-Formal 2.13% 7.56% 4.09% 1.57% 7.62% 3.83% Grand TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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Matrix 3.1.2:Financing agents (detail) to Providers by Levels by Session (a) Financing Agents

2013/2014 Federal Govt Federal Govt Total Provider Level FME ATBUTH School Parastatal of Nursing & Institutions

Midwifery Nomadic - - - - - Basic education - 2,281,930,902 - 1,081,133,605 2,281,930,902 Total Basic - 2,281,930,902 - 1,081,133,605 2,281,930,902 Secondary 230,816,326 231,563,663 - 747,337 231,563,663 Total Secondary 230,816,326 231,563,663 - 747,337 231,563,663 Special Needs - 26,950,000 - - 26,950,000 Gifted & Talented - - - - - Total Special Education - 26,950,000 - - 26,950,000 Tertiary - 10,531,000 10,531,000 - 10,531,000 Total Formal 230,816,326 2,550,975,565 10,531,000 1,081,880,942 2,550,975,565 Mass Education - - - - - Total Non-Formal - - - - - Grand Total 230,816,326 2,550,975,565 10,531,000 1,081,880,942 2,550,975,565

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Matrix 3.1.2:Financing agents (detail)- PUBLIC SECTOR to Providers by Levels by Session (a) Financing Agents 2013/2014 Public Sector Federal Govt Federal Govt Total ProviderLevel FME UBEC ATBUTH School of Parastatal Nursing & Midwifery Institutions

Pre_Primary - - - - 0.00% Nomadic - - - - 0.00% Basic education - 97.80% - 99.93% 89.45% Total Basic - 97.80% - 99.93% 89.45% Secondary 100.00% - - 0.07% 9.08% Total Secondary 100.00% - - 0.07% 9.08% Special Needs - 2.20% - - 1.06% Gifted & Talented - - - 0.00%- Total Special Education - 2.20% - - 1.06% Tertiary - 100.00% - 0.41% Total Formal 100.00% 100.00% 100.00% 100.00% 100.00% Mass Education - - - - 0.00% Extramural - - - - 0.00% Total Non-Formal - - - - 0.00% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 104

Matrix 3.1.2:Financing agents (detail) to Providers by Levels by Session (b) Financing Agents 2013/2014 State Govt State Govt Total Provider Level Bauchi Bauchi Ministry Ministry of SMOE HQ SUBEB Scholarship Ministry Other Tertiary Parastatal State State for Local Health Board of Women Ministries Institutions Institutions Agency for Agency for Government Affairs Mass Nomadic Affairs Education Education

Nomadic - 343,105,014 1,800,000 ------344,905,014 Basic education - - - - - 242,336,594 - 14,000,000 - - - 256,336,594 Total Basic - 343,105,014 1,800,000 - - 242,336,594 - 14,000,000 - - - 601,241,608 Secondary - - - - 6,765,617,949 - - - 17,405,668 - 262,702,847 7,045,726,465 Total Secondary - - - - 6,765,617,949 - - - 17,405,668 - 262,702,847 7,045,726,465 Special Needs ------129,050,228 129,050,228 Gifted & Talented ------1,038,693,316 1,038,693,316 Total Special Education ------1,167,743,545 1,167,743,545 Tertiary - - 728,661,293 1,037,479,734 6,146,709 - 704,618,710 - 22,479,306 7,929,266,374 - 10,428,652,125 Total Formal - 343,105,014 730,461,293 1,037,479,734 6,771,764,658 242,336,594 704,618,710 14,000,000 39,884,974 7,929,266,374 1,430,446,392 19,243,363,743 Mass Education 395,729,440 ------23,003,015 - - 418,732,455 Total Non-Formal 395,729,440 ------23,003,015 - - 418,732,455 Grand Total 395,729,440 343,105,014 730,461,293 1,037,479,734 6,771,764,658 242,336,594 704,618,710 14,000,000 62,887,988 7,929,266,374 1,430,446,392 19,662,096,197

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 105

Matrix 3.1.2: Financing agents (detail) - PUBLIC SECTOR to Providers by Levels by Session (b) Financing Agents 2013/2014 Public Sector State State Govt Govt ProviderLevel Bauchi Bauchi Ministry for Ministry SMOEHQ SUBEB Scholarship Ministry Other Tertiary Parastatal Total State State Local of Health Board of Ministries Institutions Institutions Agency for Agency Government Women Mass for Affairs Affairs Education Nomadic Education Pre_Primary ------0.00% Nomadic - 100.00% 0.25% ------1.75% Basic education - - - - - 100.00% 100.00% - - - 1.30% Total Basic - 100.00% 0.25% - - 100.00% 100.00% - - - 3.06% Secondary - - - - 99.91% - - - 27.68% - 18.37% 35.83% Total Secondary - - - - 99.91% - - - 27.68% - 18.37% 35.83% Special Needs ------9.02% 0.66% Gifted & Talented ------72.61% 5.28% Total Special ------81.63% 5.94% Education Tertiary - - 99.75% 100.00% 0.09% 100.00% 0.00% 35.74% 100.00% 53.04% Total Formal - 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 63.42% 100.00% 100.00% 97.87% Mass Education 100.00% ------36.58% - - 2.13% Extramural ------0% Total Non-Formal 100.00% ------36.58% - - 2.13% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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Matrix 3.1.2: Financing agents (detail) to Providers by Levels by Session (c)

Financing Agents

Public Sector Total

2013/2014 Local Govt Local Govt Total Provider Level LGC LGEA

Nomadic - - - 344,905,014 Basic education 145,265,164 12,857,579,693 13,002,844,857 15,541,112,353 Total Basic 145,265,164 12,857,579,693 13,002,844,857 15,886,017,367 Secondary 32,782,936 - 32,782,936 7,310,073,064 Total Secondary 32,782,936 - 32,782,936 7,310,073,064 Special Needs 2,185,000 - 2,185,000 158,185,228 Gifted & Talented - - - 1,038,693,316 Total Special 2,185,000 - 2,185,000 1,196,878,545 Education Tertiary 8,103,000 - 8,103,000 10,447,286,125 Total Formal 188,336,100 12,857,579,693 13,045,915,793 34,840,255,101 Mass Education 1,067,073,850 - 1,067,073,850 1,485,806,305 Total Non-Formal 1,067,073,850 - 1,067,073,850 1,485,806,305 Grand Total 1,255,409,951 12,857,579,693 14,112,989,643 36,326,061,406

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Matrix 3.1.2: Financing agents (detail) - PUBLIC SECTOR to Providers by Levels by Session (c) Financing Agents 2013/2014 Public Sector Public Sector Total Local Govt Local Govt Total

Provider Level LGC LGEA

Pre_Primary - - - 0.00% Nomadic - - - 0.95% Basic education 11.57% 100.00% 92.13% 42.78% Total Basic 11.57% 100.00% 92.13% 43.73% Secondary 2.61% - 0.23% 20.12% Total Secondary 2.61% - 0.23% 20.12% Special Needs 0.17% - 0.02% 0.44% Gifted & Talented - - - 2.86% Total Special Education 0.17% - 0.02% 3.29% Tertiary 0.65% - 0.06% 28.76% Total Formal 15.00% 100.00% 92.44% 95.91% Mass Education 85.00% - 7.56% 4.09% Extramural - - - 0.00% Total Non-Formal 85.00% - 7.56% 4.09% Grand Total 100.00% 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 108

Matrix 3.1.2: Financing agents (detail) to Providers by Levels by Session (d)

Financing Agents

2014/2015 Federal Govt Federal Govt Total ProviderLevel FME UBEC National Commission ATBUTH Parastatal for Nomadic Education School of Institutions Nursing & Midwifery

Nomadic - - 10,025,264 - - 10,025,264 Basic education - 161,000,000 - - - 161,000,000 Total Basic - 161,000,000 10,025,264 - - 171,025,264 Secondary 166,187,766 - - - 108,855 166,296,621 Total Secondary 166,187,766 - - - 108,855 166,296,621 Special Needs - 24,459,459 - - - 24,459,459 Gifted & Talented ------Total Special Education - 24,459,459 - - - 24,459,459 Tertiary - - - 8,330,000 - 8,330,000 Total Formal 166,187,766 185,459,459 10,025,264 8,330,000 108,855 370,111,344 Mass Education ------Total Non-Formal ------Grand Total 166,187,766 185,459,459 10,025,264 8,330,000 108,855 370,111,344

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 109

Matrix 3.1.2: Financing agents (detail) to Providers by Levels by Session (e) Financing Agents 2014/2015 State Govt State Govt Total ProviderLevel Bauchi Bauchi Ministry for Ministry of SMOEHQ SUBEB Scholarship Ministry Other Tertiary Parastatal State State Local Health Board of Ministries Institutions Institutions Agency for Agency for Government Women Mass Nomadic Affairs Affairs Education Education Nomadic - 496,945,172 11,200,000 ------508,145,172 Basic education - - - - - 248,067,619 - 2,000,000 - - - 250,067,619 Total Basic - 496,945,172 11,200,000 - - 248,067,619 - 2,000,000 - - - 758,212,791 Secondary - - - - 7,705,948,418 - - - 28,154,593 - 282,240,516 8,016,343,527 Total Secondary - - - - 7,705,948,418 - - - 28,154,593 - 282,240,516 8,016,343,527 Special Needs ------99,487,844 99,487,844 Gifted & Talented ------1,048,599,791 1,048,599,791 Total Special Education ------1,148,087,635 1,148,087,635 Tertiary - - 377,121,343 930,204,940 5,568,140 - 432,707,047 - 25,099,927 10,820,041,581 - 12,590,742,978 Total Formal - 496,945,172 388,321,343 930,204,940 7,711,516,558 248,067,619 432,707,047 2,000,000 53,254,519 10,820,041,581 1,430,328,151 22,513,386,931 Mass Education 328,982,720 ------29,308,766 - - 358,291,486 Total Non-Formal 328,982,720 ------29,308,766 - - 358,291,486 Grand Total 328,982,720 496,945,172 388,321,343 930,204,940 7,711,516,558 248,067,619 432,707,047 2,000,000 82,563,286 10,820,041,581 1,430,328,151 22,871,678,417

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 110

Matrix 3.1.2: Financing agents (detail)- PUBLIC SECTOR to Providers by Levels by Session (e) Financing Agents 2014/2015 Public Sector State Govt % of State ProviderLevel Bauchi State Bauchi State Ministry for Ministry SMOEHQ SUBEB Scholarship Ministry Other Tertiary Parastatal Govt Agency for Agency for Local of Board of Ministries Institutions Institutions Total Mass Nomadic Government Health Women Education Education Affairs Affairs Pre_Primary ------0.00% Nomadic - 100.00% 2.88% 2.22% Primary (Lower - 0.00% Basic) Basic education - 100.00% 100.00% 1.09% Total Basic - 100.00% 2.88% 100.00% 100.00% 3.32% Secondary - - 99.93% 34.10% 19.73% 35.05% Total Secondary - - 99.93% 34.10% 19.73% 35.05% Special Needs - - 6.96% 0.43% Gifted & Talented - - 73.31% 4.58% Total Special - - 80.27% 5.02% Education Tertiary - - 97.12% 100.00% 0.07% 100.00% 30.40% 100.00% 55.05% Total Formal - 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 64.50% 100.00% 100.00% 98.43% Mass Education 100.00% ------35.50% - - 1.57% Extramural ------0.00% Total Non-Formal 100.00% 0 0 0 0 0 0 0 35.50% 0 0 1.57% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

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Matrix 3.1.2: Financing agents (detail) to Providers by Levels by Session (f) Financing Agents

2014/2015 Public Sector Total Local Govt Local Govt Total ProviderLevel LGC LGEA

Nomadic - - - 518,170,436 Basic education 16,376,321 12,912,301,405 12,928,677,727 13,339,745,346 Total Basic 16,376,321 12,912,301,405 12,928,677,727 13,857,915,782 Secondary 7,691,710 - 7,691,710 8,190,331,857 Total Secondary 7,691,710 - 7,691,710 8,190,331,857 Special Needs 60,000 - 60,000 124,007,304 Gifted & Talented - - - 1,048,599,791 Total Special Education 60,000 - 60,000 1,172,607,095 Tertiary 4,980,130 - 4,980,130 12,604,053,108 Total Formal 29,108,161 12,912,301,405 12,941,409,567 35,824,907,842 Mass Education 1,067,757,282 - 1,067,757,282 1,426,048,768 Total Non-Formal 1,067,757,282 - 1,067,757,282 1,426,048,768 Grand Total 1,096,865,444 12,912,301,405 14,009,166,849 37,250,956,610

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 112

Matrix 3.1.2: Financing agents (detail)- PUBLIC SECTOR to Providers by Levels by Session (f) Financing Agents 2014/2015 Public Sector Public Sector Total State Govt Local Local Govt Total Govt ProviderLevel LGC LGEA Pre_Primary - - - 0.00% Nomadic - - - 1.39% Basic education 1.49% 100.00% 92.29% 35.81% Total Basic 1.49% 100.00% 92.29% 37.20% Secondary 0.70% - 0.05% 21.99% Total Secondary 0.70% - 0.05% 21.99% Special Needs 0.01% - - 0.33% Gifted & Talented - - 2.81% Total Special 0.01% - - 3.15% Education Tertiary 0.45% - 0.04% 33.84% Total Formal 2.65% 100.00% 92.38% 96.17% Mass Education 97.35% - 7.62% 3.83% Extramural - - - 0% Total Non-Formal 97.35% 0% 7.62% 3.83% Grand Total 100.00% 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 113

Matrix 4.1: Providers by Levels to expenditure categories by Session SESSION Grand Total 2013/2014 Session 2014/2015 Session EC_Id1 Formal Non-Formal Total Formal Non-Formal Total

Capital Investment 6,485,302,572 - 6,485,302,572 7,015,271,846 - 7,015,271,846 13,500,574,417 Recurrent Personnel 22,428,488,083 1,473,771,333 23,902,259,416 24,279,181,374 1,401,718,368 25,680,899,742 49,583,159,158 costs Maintenance 161,738,054 1,735,813 163,473,867 127,720,613 2,494,929 130,215,542 293,689,409 Transfer Expenditures 1,450,340,509 - 1,450,340,509 810,669,065 - 810,669,065 2,261,009,574 Recurrent Running Costs 4,314,385,883 10,299,159 4,324,685,042 3,592,064,945 21,835,471 3,613,900,416 7,938,585,458 Grand Total 34,840,255,101 1,485,806,305 36,326,061,406 35,824,907,842 1,426,048,768 37,250,956,610 73,577,018,016

Matrix 4.1: Providers by Levels to expenditure categories by Session SESSION 2013/2014 Session 2014/2015 Session Grand Total EC_Id1 Formal Non-Formal Total Formal Non-Formal Total Capital Investment 18.61% - 17.85% 19.58% - 18.83% 18.35% Recurrent Personnel costs 64.38% 99.19% 65.80% 67.77% 98.29% 68.94% 67.39% Maintenance 0.46% 0.12% 0.45% 0.36% 0.17% 0.35% 0.40% Transfer Expenditures 4.16% - 3.99% 2.26% - 2.18% 3.07% Recurrent Running Costs 12.38% 0.69% 11.91% 10.03% 1.53% 9.70% 10.79% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 114

Matrix 4.1.1: Providers by Levels to expenditure categories (details) 2013/2014 Session 2014/2015 Session Grand Total EC_Id1 EC_id2 Formal Non-Formal Total Formal Non-Formal Total

Capital Equipment & Furniture 533,519,107 - 533,519,107 942,611,509 - 942,611,509 1,476,130,616 Investment Construction 1,317,405,655 - 1,317,405,655 313,631,032 - 313,631,032 1,631,036,687 Land Acquisition 2,745,543,740 - 2,745,543,740 5,147,852,269 - 5,147,852,269 7,893,396,009 Purchase of Vehicles and 17,501,666 - 17,501,666 4,066,667 - 4,066,667 21,568,333 Capital Assets Renovation & 709,874,436 - 709,874,436 554,355,404 - 554,355,404 1,264,229,840 Rehabilitation of Schools Other Capital investments 1,161,457,967 - 1,161,457,967 52,754,965 - 52,754,965 1,214,212,932 Recurrent Salaries/personnel costs 1,085,068,723 14,105,056,960 14,123,718,026 1,038,424,829 15,162,142,854 Personnel costs 13,019,988,237 29,267,199,814 Allowances 8,322,509,400 369,340,329 8,691,849,729 9,478,169,149 345,931,859 9,824,101,008 18,515,950,737 Leave grants 1,085,990,446 19,362,281 1,105,352,727 677,294,199 17,361,680 694,655,880 1,800,008,606 Maintenance Maintenance of office 14,341,336 - 14,341,336 15,111,675 - 15,111,675 29,453,011 furniture and equipment Cleaning and Fumigation 1,029,000 154,850 1,183,850 567,500 173,650 741,150 1,925,000 Services Maintenance of computer 13,939,242 69,450 14,008,692 6,443,507 180,500 6,624,007 20,632,699 systems and software Maintenance of Laboratory ------Equipment Maintenance of boreholes 2,208,985 - 2,208,985 2,845,004 - 2,845,004 5,053,988 Maintenance of generators 53,963,683 830,698 54,794,381 51,179,966 812,750 51,992,716 106,787,097 Maintenance of ------recreational grounds Maintenance of Toilets ------Other Maintenance ------Maintenance of vehicles 38,963,222 169,865 39,133,087 28,605,807 892,029 29,497,836 68,630,923 and capital assets Minor building 37,292,587 510,950 37,803,537 22,967,154 436,000 23,403,154 61,206,691 maintenance and repairs Transfer Scholarships 670,522,303 - 670,522,303 395,789,182 - 395,789,182 1,066,311,485 Expenditures Grants, contributions, and 776,738,576 - 776,738,576 414,504,883 - 414,504,883 1,191,243,458

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 115

Matrix 4.1.1: Providers by Levels to expenditure categories (details) 2013/2014 Session 2014/2015 Session Grand Total EC_Id1 EC_id2 Formal Non-Formal Total Formal Non-Formal Total

subventions Other 3,079,631 - 3,079,631 375,000 - 375,000 3,454,631 Recurrent Overhead 746,387,462 919,212 747,306,674 567,892,157 1,530,394 569,422,551 1,316,729,225 Running Costs Recurrent Student 1,602,705,255 - 1,602,705,255 1,136,268,724 - 1,136,268,724 2,738,973,979 Expenditure Training and Staff 587,638,296 2,106,130 589,744,426 567,968,674 6,409,150 574,377,824 1,164,122,250 Development Recurrent Other 1,377,654,869 7,273,817 1,384,928,687 1,319,935,391 13,895,927 1,333,831,318 2,718,760,005 Grand Total 1,485,806,305 36,326,061,406 35,824,907,842 1,426,048,768 37,250,956,610 34,840,255,101 73,577,018,016

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 116

Matrix 4.1.1: Providers by Levels to expenditure categories (details) 2013/2014 Session 2014/2015 Session Grand Total EC_Id1 EC_id2 Formal Non-Formal Total Formal Non-Formal Total

Capital Equipment & Furniture 1.53% 1.47% 2.63% 2.53% 2.01% Investment Construction 3.78% 3.63% 0.88% 0.84% 2.22%

Land Acquisition 7.88% 7.56% 14.37% 13.82% 10.73% Purchase of Vehicles and Capital Assets 0.05% 0.05% 0.01% 0.01% 0.03% Renovation & Rehabilitation of Schools 2.04% 1.95% 1.55% 1.49% 1.72% Other Capital investments 3.33% 3.20% 0.15% 0.14% 1.65% Recurrent Salaries/personnel costs 37.37% 73.03% 38.83% 39.42% 72.82% 40.70% 39.78% Personnel costs Allowances 23.89% 24.86% 23.93% 26.46% 24.26% 26.37% 25.17% Leave grants 3.12% 1.30% 3.04% 1.89% 1.22% 1.86% 2.45% Maintenance Maintenance of office furniture and equipment 0.04% 0.04% 0.04% 0.04% 0.04% Cleaning and Fumigation Services 0.01% 0.01% 0%

Maintenance of computer systems and software 0.04% 0.04% 0.02% 0.01% 0.02% 0.03% Maintenance of Laboratory Equipment 0.00% Maintenance of boreholes 0.01% 0.01% 0.01% 0.01% 0.01% Maintenance of generators 0.15% 0.06% 0.15% 0.14% 0.06% 0.14% 0.15% Maintenance of recreational grounds 0% Maintenance of Toilets 0.00% Other Maintenance 0.00% Maintenance of vehicles and capital assets 0.11% 0.01% 0.11% 0.08% 0.06% 0.08% 0.09% Minor building maintenance and repairs 0.11% 0.03% 0.10% 0.06% 0.03% 0.06% 0.08% Transfer Scholarships 1.92% 1.85% 1.10% 1.06% 1.45% Expenditures Grants, contributions and subventions 2.23% 2.14% 1.16% 1.11% 1.62% Other 0.01% 0.01% 0.00% Recurrent Overhead 2.14% 0.06% 2.06% 1.59% 0.11% 1.53% 0.00% Running Costs Recurrent Student Expenditure 4.60% 4.41% 3.17% 3.05% 3.72% Training and Staff Development 1.69% 0.14% 1.62% 1.59% 0.45% 1.54% 1.58% Recurrent Other 3.95% 0.49% 3.81% 3.68% 0.97% 3.58% 3.70% Grand Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 117

Matrix 4.3.1: Providers by Ownership (Detail) to expenditure categories EC_Id1 EC_id2 2013/2014 2014/2015 Total Capital Investment Equipment & Furniture 533,519,107 942,611,509 1,476,130,616 Construction 1,317,405,655 313,631,032 1,631,036,687 Land Acquisition 2,745,543,740 5,147,852,269 7,893,396,009 Purchase of Vehicles 17,501,666 4,066,667 21,568,333 Renovation & Rehabilitation of Schools 709,874,436 554,355,404 1,264,229,840 Other Capital investments 1,161,457,967 52,754,965 1,214,212,932 Recurrent Personnel costs Salaries/personnel costs 14,105,056,960 15,162,142,854 29,267,199,814 Allowances 8,691,849,729 9,824,101,008 18,515,950,737 Leave grants 1,105,352,727 694,655,880 1,800,008,606 Maintenance Maintenance of office furniture and equipment 14,341,336 15,111,675 29,453,011 Cleaning and Fumigation Services 1,183,850 741,150 1,925,000 Maintenance of computer systems and software 14,008,692 6,624,007 20,632,699 Maintenance of Laboratory Equipment - - - Maintenance of boreholes 2,208,985 2,845,004 5,053,988 Maintenance of generators 54,794,381 51,992,716 106,787,097 Maintenance of recreational grounds - - - Maintenance of Toilets - - - Other Maintenance - - - Maintenance of vehicles and capital assets 39,133,087 29,497,836 68,630,923 Minor building maintenance and repairs 37,803,537 23,403,154 61,206,691 Transfer Expenditures Scholarships 670,522,303 395,789,182 1,066,311,485 Grants, contributions and subventions 776,738,576 414,504,883 1,191,243,458 Other 3,079,631 375,000 3,454,631 Recurrent Running Costs Overhead 747,306,674 569,422,551 1,316,729,225 Recurrent Student Expenditure 1,602,705,255 1,136,268,724 2,738,973,979 Training and Staff Development 589,744,426 574,377,824 1,164,122,250 Recurrent Other 1,384,928,687 1,333,831,318 2,718,760,005 Grand Total 36,326,061,406 37,250,956,610 73,577,018,016

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 118

Matrix 4.3.1a: Providers by Ownership (Detail) to expenditure categories EC_Id1 EC_id2 2013/2014 2014/2015 Total Capital Investment Equipment & Furniture 1.47% 2.53% 2.01% Construction 3.63% 0.84% 2.22% Land Acquisition 7.56% 13.82% 10.73% Purchase of Vehicles 0.05% 0.01% 0.03% Renovation & Rehabilitation of Schools 1.95% 1.49% 1.72% Other Capital investments 3.20% 0.14% 1.65% Recurrent Personnel costs Salaries/personnel costs 38.83% 40.70% 39.78% Allowances 23.93% 26.37% 25.17% Leave grants 3.04% 1.86% 2.45% Maintenance Maintenance of office furniture and equipment 0.04% 0.04% 0.04% Cleaning and Fumigation Services 0.00% 0.00% 0.00% Maintenance of computer systems and software 0.04% 0.02% 0.03% Maintenance of Laboratory Equipment 0.00% 0.00% 0.00% Maintenance of boreholes 0.01% 0.01% 0.01% Maintenance of generators 0.15% 0.14% 0.15% Maintenance of recreational grounds 0.00% 0.00% 0.00% Maintenance of Toilets 0.00% 0.00% 0.00% Other Maintenance 0.00% 0.00% 0.00% Maintenance of vehicles and capital assets 0.11% 0.08% 0.09% Minor building maintenance and repairs 0.10% 0.06% 0.08% Transfer Expenditures Scholarships 1.85% 1.06% 1.45% Grants, contributions and subventions 2.14% 1.11% 1.62% Other 0.01% 0.00% 0.00% Recurrent Running Costs Overhead 2.06% 1.53% 1.79% Recurrent Student Expenditure 4.41% 3.05% 3.72% Training and Staff Development 1.62% 1.54% 1.58% Recurrent Other 3.81% 3.58% 3.70% Grand Total 100.00% 100.00% 100.00%

Bauchi State Education Accounts – Public Sector Subaccount -2013-2014 & 2014-2015 Report 119