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Budgetary Oversight and Accountability in Ukraine: The Case of General Secondary Education

Budgetary Oversight and Accountability in Ukraine: The Case of General Secondary Education. Sergii Slukhai. Current State and Problems. Growing transparency on the national level Strict fiscal control over local budgets exerted by the national authorities

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Budgetary Oversight and Accountability in Ukraine: The Case of General Secondary Education

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  1. Budgetary Oversight and Accountability in Ukraine: The Case of General Secondary Education Sergii Slukhai

  2. Current State and Problems • Growing transparency on the national level • Strict fiscal control over local budgets exerted by the national authorities • Low accountability of local governments concerning fiscal issues

  3. What to control in education? Legality of money spending versus Efficiency of money usage (cost-efficiency and meeting the local demands for educational services)

  4. Correlation between total expenditures per student and school size in Sokal District, Lviv oblast

  5. Factors influencing accountability • Legal prerequisites (quite good) • Institutions (obsolete) • Motivation to control (mostly not significant) • Public access to information (almost absent)

  6. What kind of policy do we need?

  7. National level state bodies: • Concentrating on efficiency and long-term sound fiscal management rather than on formal budgetary oversight • Introducing of formula-based money allocation mechanism instead of the existing non-transparent and subjective one • Creating conditions for inter-school competition through the voucher system • Decentralizing school administration

  8. Educational bodies of county level • A partner rather a than a commander in relation to educational units • Regulation of the local market of educational services • Enhancing school cooperation through clustering or school districts

  9. Schools: • Separate budgets (not budget estimates) for each school • Legalization of off-budget funding • Flexibility in budget execution • New role of school councils concerning fiscal issues

  10. How to make it work? • Changing the legislation • Re-training educational managers • Involving the local NGOs into local educational policy making • Providing better public access to information

  11. Why is it worth doing? • Quality education • Switching from routine of command administration to creative work • More stability and a non-biased attitude to funding educational institutions

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