Formula funding of schools, decentralization and corruption

Levacic, Rosalind; Downes, Peter; Caldwell, Brian; Gurr, David; Spinks, Jim; Herczynski, Jan; Luce, Maria-Beatriz; Farenzena, Nalú
Editor: Paris, UNESCO, 2004
Paginación: 226 p.
Serie: Ethics and corruption in education
Notas: Incl. tables, appendices and bibl. references

This book looks at the relationships between decentralization of funding for schools and the prevalence of corruption, a crucial concern for education policymakers today. The monograph is based on the assumption that formula funding acts to reduce the likelihood of fraud, as one of its essential elements is public accessibility to information. Transparency puts pressure on those in positions of responsibility to conform to regulations, since the chance of detection is much higher and the consequences of misappropriation are greater. The authors examine four countries at different stages of decentralization of school finance and management. Based on the range of evidence provided, they produce a number of recommendations for policymakers, including: training of principals and administrative staff; a greater understanding of the mode of operation of the formula; preparation of manuals for financial procedures; empowerment of stakeholders; local monitoring; standardization of account formats; external checks; ensuring the independence of auditors; and the implementation of remedial actions when deficiencies are detected.

Acceso a la información, Estrategias de lucha contra la corrupción, Marco jurídico, Control, Corrupción, Fraude, Herramientas de diagnóstico / Encuestas, Auditoría, Desarrollo económico y social, Gestión educacional, Decentralization, Administración escolar, Finanzas, Contabilidad, Transparencia
Américas y Caribe, Asia y Pacífico, Europa
Australia, Brasil, Polonia, Reino Unido