The study aimed to gain a deeper understanding of budget and expenditure trends and fiscal accountability in school education over time across selected states. It analysed important expenditure components and made recommendations to enhance the efficiency and effectiveness of fiscal transfers from the union government to state and sub-state levels. The fiscal analysis examined gaps in planning, spending, and the presence of incentives (or disincentives).
Additionally, the study sought to understand the governance of schooling systems through policy analysis, relying on desk research to interpret the expenditure analysis meaningfully. The review focused on public expenditure patterns and priorities at various stages of school education: pre-school, primary/upper primary, and secondary/senior secondary.
The fiscal analysis included six states — Himachal Pradesh, Kerala, Madhya Pradesh, Maharashtra, Odisha, and Rajasthan — covering the period from 2011-12 to 2019-20.
