A TRACKING SURVEY OF RESOURCE FLOW FROM UBEC TO PUBLIC PRIMARY SCHOOLS IN IBADAN NORTH LOCAL GOVERNMENT AREA OF OYO STATE, NIGERIA

1048 | P a g e M a r c h , 2 6 , 2 0 1 5 A TRACKING SURVEY OF RESOURCE FLOW FROM UBEC TO PUBLIC PRIMARY SCHOOLS IN IBADAN NORTH LOCAL GOVERNMENT AREA OF OYO STATE, NIGERIA AbisolaA. Gbenro, Joel B. Babalola Department of Educational Management, Faculty of Education, University of Ibadan, Ibadan, Nigeria bisolag@yahoo.com Department of Educational Management, Faculty of Education, University of Ibadan, Ibadan, Nigeria joelbabalola2000@yahoo.co.uk ABSTRACT The tracking of public spending on education has gradually become a fashionable practice because of the general view that public expenditure may not reach the publicly run schools due to leakages triggered by corruption, mismanagement and weak monitoring mechanisms. This has increased the fear that the expenditure on primary education might not translate into improved learning. Consequently, this research tracked the flow of instructional materials from the Federal Government Agency through the State Government Agency and the Local Government Agency to the primary school level, assessed the efficiency of public spending and determined the location and scale of anomaly by adopting Public Expenditure Tracking Survey (PETS) to address issues of public accountability in the management of the Universal Basic Education funds in Oyo state. Descriptive survey research design was adopted for the study using the quantitative and qualitative multi-angular data collection strategy which blended primary survey-based data with secondary information from documentary sources. The population of the study consisted of all seventy four (74) primary schools in Ibadan North Local Government area of Oyo State, Nigeria. The results indicated a significant evidence of resource leakage, existence of lobbying, hoarding of textbooks by some schools and lack of information to the stakeholders on funds released and allocation to schools. Based on the findings, the study recommended that necessary information on public allocations be made readily available to all stakeholders and that policy reforms be made to improve and enforce public accountability in the process of basic education delivery especially in Oyo State, Nigeria.

M a r c h , 2 6 , 2 0 1 5 Figure 1 shows the relationship that exists between the four main actors in the education sector: citizens/clients, politicians/policymakers, provider organisations and frontline providers. The study also considered accountability as a relationship among the actors with the features of delegation, finance, performance, information about performance and enforceability (World Development Report, 2004). Bureaucratic approaches of service provision have had many failures as a result of the capture of funds along the bureaucratic ladder (Reinikka&Svensson, 2004a). According to Reinikka and Smith (2004), this failure has attracted a lot of research and in 1996, PETS conducted in Uganda revealed that "little of the money allocated at the centre reached the schools." It was ascertained that only an average of 13 per cent of the total non-wage spending reached the schools in 1991 to 1995. Many analytical frameworks such as participatory budgets, service scorecards, demand-side transfers, facility surveys have been attempted to show the link between public education spending and outcomes but none of these is a universal remedy.
Under the review of theoretical literature, two types of accountability surveys were reviewed. These are Public Expenditure Tracking Survey (PETS) and Quantitative Service Delivery Survey (QSDS). PETSare quantitative exercises that trace the flow of resources from origin to destination and determine the location and scale of anomaly.QSDS seeks to collect information on service providers and on various agents in the system in order to examine the efficiency of service delivery on the frontline as well as wasteful use of resources.Both surveys have been designed to highlight not only the use and abuse of public money, but also give insights into the concepts of capture and corruption, cost efficiency, decentralization, and accountability. In addition, they recommend solutions to correct these deficiencies.

2.1.Flow of UBE Intervention Funds in Oyo State
The flow of UBE intervention funds in Oyo State is shown in figure 2.

2.2.Levels of Capture and Leakages of Resources
Major findings that have emerged from PETS and QSDS carried out in Africa, Asia and Latin America are summarized below.

2.2.1.Fund Utilisation in Nigeria
The process of fund utilisation in Nigeria begins with the Federal Government who releases funds to UBEC who in turn, disburses the funds to SUBEB in accordance with stipulated guidelines and monitoring mechanisms (Babalola, Tukur and Nzeribe ,2007).In each of the various branches or resource flows of the allocation procedure in Nigeria, there are possibilities of leakage in the processes for fund utilisation (see figure 3).

3.RESEARCH QUESTION
In the light of the information presented, the following question arises: how much of the ECCDE and primary school instructional materials supplied by SUBEB end up at the school level? .At the frontline service provider level, the Head Teacher Questionnaire seeks to collect a large spectrum of data and information on schools' characteristics and activities.At the frontline service provider level, the Head Teacher Questionnaire seeks to collect a large spectrum of data and information on schools' characteristics and activities.

4.METHOD
Both descriptive and inferential statistics were used in analysing the data. This was done with the aid of tables and percentages.

5.RESULTS
This section focused on the presentation and analysis of the data obtained from the administered PBEETSQ based on the formulated research questions. The data collected from UBEC, SUBEB and the schools were presented with the aid of tables and percentages in order to track the flow of funds and instructional materials through the hierarchy, from the UBEC to the state and to the schools.  This showed that none of the 251 textbooks were received by the schools.   Table 5.3 showed that 100% of the ECCDE nursery living habits textbooks supplied to the schools listed above did not reach them. This showed that none of the 251 textbooks were received by the schools.  Table 5.4 given above, 100% of the ECCDE nursery physical education textbooks supplied did not reach the schools. That is, none of the 505 textbooks were received by the schools.   Table 5.6 given above, 67% of the 24 schools received nothing, 33% received more than they were supposed to get.  Table 5.7 showed that 67% of the 24 schools received nothing while 33% received more than they were supposed to get.  Table 5.8 showed that 100% of the elementary science textbooks supplied did not reach the schools. I.e. none of the 2141 textbooks were received by the schools.  Table 5.9 showed that 100% of the social studies textbooks supplied by SUBEB did not reach the schools. This showed that none of the 2141 textbooks were received by the schools.  Table 5.10 given above, 100% of the basic science and technology textbooks supplied did not reach the schools. That is, none of the 2141 textbooks were received by the schools.  Table 5.11 showed that 100% of the computer textbooks supplied to the schools listed above did not reach them. This showed that none of the 1045 textbooks were received by the schools. M a r c h , 2 6 , 2 0 1 5  Table 5.12 showed that 100% of the health education textbooks supplied to the schools listed above did not reach them. This showed that none of the 975 textbooks were received by the schools.

6.1.Evidence of Resource Leakage
This research indicated that leakage of non-wage education expenditure was in most cases 100% in Nigeria; 100% of the ECCDE reading and writing textbooks supplied by SUBEB did not reach the schools (Table 5.1), 100% of ECCDE mathematics textbooks supplied to the schools did not reach them (Table 5.2), 100% of the ECCDE nursery living habits textbooks supplied to the schools were not received (Table 5.3), 100% of the ECCDE nursery physical education textbooks supplied did not reach the schools (Table 5.4), 100% of the variety toys did not reach the schools (Table 5.5), 100% of the elementary science textbooks supplied did not reach the schools (Table 5.8), 100% of the social studies textbooks supplied by SUBEB were not received by reach the schools (Table 5.9), 100% of the basic science and technology textbooks supplied did not reach the schools (Table 5.10), 100% of the computer textbooks supplied were not received at the school level (Table 5.11) and 100% of the health education textbooks supplied did not reach the schools (Table 5.12).Leakage of non-wage education expenditures was also confirmed in many countries where PETS had been carried out (Gauthier, 2006;Ablo&Reinikka, 1998;Reinikka& Smith, 2004;Reinikka&Svensson, 2001). The percentage of funds not reaching the schools (average) was given as 49% in Ghana, 30% in Peru, 57% in Tanzania, 87% in Uganda and 76% in Zambia. Given that instructional materials is key to improving the quality of schooling, the fact that many of this input never reaches the schools is a major policy concern in the education sector.
According to Babalola et al (2007), once the fund has been transformed into instructional materials, they will be passed to the LGUBEA whose duty is to distribute them to the schools. The interview conducted revealed that leakages existed at both SUBEB and LGUBEA. It was gathered that Oyo SUBEB delayed the award of contract and release of funds to contractors after the fund had been accessed. As a result, some of the textbooks became obsolete (due to change in curriculum) even at the press and were no longer useful by the time it got to the schools. Also, there existed a discrepancy in quantity printed and actual delivery to LGUBEA. Between LGUBEA and the schools, the following patterns of leakage were also established: inequalities of distribution, diversions and delays in distribution. The research showed that the schools officially had no knowledge of allocation made to them and as such does not know what was due to them (in Madagascar, only 35% of the schools reported knowing what they were supposed to receive at the beginning of the year). Oyo SUBEB and LGUBEA took advantage of this lack of knowledge to reduce or stop allocation to some schools, knowing it would attract little attention. In order to control leakage, these identified weak links and bottlenecks in the service supply chain should be made the focus of reforms where the five features of accountability will be promoted. Since UBEC had delegated the provision of UBE to the SUBEB and LGUBEA, backed it up with necessary finance, then it is the responsibility of UBEC to monitor their performance, obtain information about performance from the schools and citizens and enforce discipline when there is non-compliance.

6.2.Existence of Lobbying
This research indicated that 100% of the schools that received instructional materials got more than their allocation. While investigating the reason why some schools suffer more leakage than others, Reinikka and Svensson (2001) found that resource flows and leakage were dependent on school characteristics. Schools with influential Parent Teacher Association M a r c h , 2 6 , 2 0 1 5 (PTA) and better informed teachers were the ones that were able to pay the cost of information and lobbying and hence claimed what was due to them. This research revealed in Table 5.6 and Table 5.7 that schools that received Primary English and mathematics textbooks got more than was due to them; 33% received more than they were supposed to get while 67% received nothing. While interviewing the HT and AHT of the visited schools, it was gathered that those lucky schools got their materials because of their connection with some politicians and influential parents. Those that did not have the ability to voice their claims received nothing.

6.3.Importance of information
Accountability systems often work best when information on financial and resource flows is easily available to all stakeholders in the system. If information on resource allocation by SUBEB had been made available to all stakeholders, each of the schools would have known what to expect and where to lodge complaints if the instructional materials were not received. According to Gauthier (2006), a follow-up PETS was carried out in Uganda to collect data on access to information and capitation grant reception among the PETS 1996 school sample in order to evaluate the impact of the information campaign on leakage levels. It was established that the information campaign accounted for about 3 /4 of the improvement in leakage reduction.
There is the need for a policy intervention that will make information readily available to all stakeholders and empower schools to lodge complaints about non-compliance. UBEC should publish the matching grant allocations to the states at the beginning of each year and the un-accessed matching grant update in the newspapers by the middle of the year to create public awareness. Once the citizens get this information, they will make a demand for their rights from SUBEB and their voice will pressurize the states who fail to access their grants to perform. Also, SUBEB should publish the State Action Plan in the newspapers in order to sensitise the citizen and the schools. Once they know what is due to them, they will demand for their entitlements. This will go a long way to reduce leakage of funds at SUBEB and LGUBEA levels.

6.4.Non-release of instructional materials to students
The survey also indicated that some schools did not make the textbooks available to the students and that was counterproductive because many of the parents cannot provide textbooks for childrenbecause they are low income earners who live in urban blights/slums and depend on free educationin public schools. Failure on the path of the school to make the books available for students' use will further hamper theirright to education; UBE goal of providing functional, quality and free universal basic education for every Nigerian child of school going agewill be unattainable. Consequently, government investment in education will be a waste since it would not be able to boost productivity, facilitate economic growth, reduce inequality among social groups and contribute to the personal and social development of individuals. If this happens, the nation will not be able to achieve the EFA goals and MDGs or keep up with the pace of technological advancement in the current world.

RECOMMENDATIONS
PETS has been a powerful instrument for collecting information on the service delivery chain and local service providers in order to appraise the efficiency and equity of government expenditures. This survey has identified the resources available at various levels of the supply chain, examined the behavior of various agents within institutional arrangements, and identified problems of governance, capture of funds and corruption, which is in agreement with other tracking surveys carried out in over fifteen countries over the last eighteen years. In several countries, the survey suggested areas where reforms could be effectively implemented.
This survey in consonance with other survey reports makes the following recommendations: 1. There should be a policy intervention that will make information readily available to all stakeholders. This information campaign should include: a. Publishing of the matching grant allocations to the states by UBEC at the beginning of each year and the unaccessed matching grant update in the newspapers by the middle of the year to create public awareness. Once the citizens get this information, they will make a demand for their rights from SUBEB and their voice will pressurize the states who fail to access their grants to perform.
b. SUBEB should publish the State Action Plan in the newspapers in order to sensitise the citizen and the schools.
Once they know what is due to them, they will demand for their entitlements. Each of the schools would have known what to expect and where to lodge complaints if the allocated resources were not received. This will go a long way to reduce leakage of funds at SUBEB and LGUBEA levels.
5. Improving and increasing the quality of inspection and monitoring at all level of the service delivery system. It has been observed that the various monitoring mechanisms are weak and their inspection has been mere routine. Routine Project Monitoring, Specialized Monitoring and Special Financial Audit should be properly carried out by well trained personnel.

Conclusion
This study has revealed that almost all the resources meant for schools did not reach the school levels in the study area for so many reasons. This appears to be a disturbing revelation that requires prompt government's intervention not only in Oyo State but generally in Nigeria. If the government has the political will to put these recommendations into practice, educational resources will be able flow smoothly and unhindered through the hierarchy, from the government to the schools.