still had 13 districts with contracting budgets for education. Comment: Districts in 2007 (the last year for which verified data are available) managed to spend nearly KPI 7 100% of their planned budget. This Actual Realised APBD for was a significant improvement on education education as % of Government District Positive 2006 where only 91% of funds were expenditure as planned APBD for commitment spent nationally. % of planned education Implications: Updated data are expenditure required to reach conclusions about possible changes in expenditure patterns Comment: In 2013, were not further indexed for inflation but are still SPI 1 substantial following the previous Discretionary Estimated BOS year increase in per student school funds as expenditure as % District Quality Neutral allocations. % of total of total school Implications: Principals and school district school expenditure committees have substantial funds expenditure for discretionary spending at school level No evidence that Comment: Analysing SPI 2 education and health expenditures education and Comparing are crowding each other. Evidence health allocations education and shows where education spending in low and high District Quality Positive health contracts it also contracts for health. allocation districts allocations at Implications: Education and health for any district sectors may benefit from correlations cooperation. Comment: districts are more likely to have larger populations and larger education budgets. Newer SPI 3 districts are more likely to be in a Allocation Budget rural area and remote and have patterns and comparisons higher average per student statistical between old, Neutral allocations. impact of newly newer and newest Implications: Newest districts can established districts have very high initial per student districts costs. Newest group of districts is small and has not had any significant distorting impact on this analysis. Risk Areas for the Education Partnership
still had 13 districts with contracting budgets for education. KPI 7 Actual education expenditure as % of planned expenditure Realised APBD for education as % of planned APBD for education District Government commitment Positive Comment: Districts in 2007 (the last year for which verified data are available) managed to spend nearly 100% of their planned budget. This was a significant improvement on 2006 where only 91% of funds were spent nationally. Implications: Updated data are required to reach conclusions about possible changes in expenditure patterns SPI 1 Discretionary school funds as % of total district school expenditure Estimated BOS expenditure as % of total school expenditure District Quality Neutral Comment: In 2013, were not further indexed for inflation but are still substantial following the previous year increase in per student allocations. Implications: Principals and school committees have substantial funds for discretionary spending at school level SPI 2 Comparing education and health allocations at district Analysing education and health allocations in low and high allocation districts for any correlations District Quality Positive Comment: No evidence that education and health expenditures are crowding each other. Evidence shows where education spending contracts it also contracts for health. Implications: Education and health sectors may benefit from cooperation. SPI 3 Allocation patterns and statistical impact of newly established districts Budget comparisons between old, newer and newest districts Neutral Comment: districts are more likely to have larger populations and larger education budgets. Newer districts are more likely to be in a rural area and remote and have higher average per student allocations. Implications: Newest districts can have very high initial per student costs. Newest group of districts is small and has not had any significant distorting impact on this analysis. Risk Areas for the Education Partnership
2013-annual-review-of-indonesian-education-sector-financing.docx