Evaluating the use of school funding

This chapter analyses the role of evaluation in school funding to hold decision makers accountable and to ensure available resources are used effectively and equitably. First, it discusses key aspects of evaluating the use of school funding in complex governance systems. Second, the chapter provides a description of the processes for evaluating the use of resources by agents at all levels of the system. This includes internal management and control, accounting, financial reporting, external audits and evaluations, and individual performance management. It discusses the key role of data and information management, indicator frameworks and benchmarking systems to facilitate an effective monitoring of the use of school funding. Third, the chapter offers an overview of processes to evaluate particular types of school funding, such as targeted funds for equity. The chapter concludes with a set of policy options for evaluating the use of school funding.