3. It is my personal belief that the Quality of Life of any Nation
cannot be expected to be more than the Quality of the
Education of her Citizenry and the intentional investment in
the Education System.
A quick look at the world today shows that ALL the developed
countries have massive and strong Educational institutions
while the under-developed are bedeviled with perennial lack
of the appreciation for the need to take Education serious.
Education has gone beyond Managing, developed countries
have pushed Education to the level of Governance;
developing frameworks, implementing and monitoring its
effectiveness, investing massively in the system, as well as
partnering with private institutions in areas of lesser influence.
Nigeria Education System and budgetary allocation is the
focus of this study, with the intention to extract some sense
from available data as relating Government budgeting.
4. The purpose of this Education budget analysis is four-fold:
1
To reveal
the
budgeting
trend
2
To
determine
the budget
Priorities,
Growth
Rate and
Annual
Growth
Rate
3
To perform
a Gap
Analysis
and project
on possible
budget
value
4
To Propose
possible
synergy
among All
arms of
Govt.
5. According to the 1999 Constitution; Education is a right
which government pledge to do all that is possible in
ensuring the people receive the best.
Components of Nigeria Budget
MDA Expenditure
Statutory
Transfer
Debt Service
Recurrent
Expenditure
Capital
Expenditure
Part A – Statutory Transfers
Part B – Debts Service
Part C – Recurrent Expenditure (non-debt)
Part D – Capital Expenditure
Of these components; Education is funded by Part A, C and D
Refer to the publication on Nigeria Budget & Its Components for deeper understanding of Nigeria Budget
6. Statutory
Transfer
Debt Service
UBEC
The Universal Basic
Education Commission
Recurrent
Expenditure
Capital
Expenditure
Federal Ministry of Education
Salaries
Pensions
Overhead
Infrastructure
Educational
Services
Budgetary Allocation = UBEC + Recurrent + Capital
8. Budgetary Allocation (1999 – 2013)
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
RECURRENT EDUCATION
2,700,000,000
29,514,932,709
38,983,776,900
51,335,499,300
61,726,621,039
72,217,886,839
92,594,737,799
129,421,908,835
137,478,261,081
162,694,071,909
183,014,340,686
198,084,948,657
304,392,631,774
345,091,448,178
360,822,928,272
CAPITAL EDUCATION
–
11,425,730,621
24,800,000,000
22,100,000,000
13,981,206,481
21,550,000,000
27,440,790,000
35,791,763,831
48,293,513,848
47,750,746,670
33,625,096,425
97,208,440,839
35,088,896,911
55,056,589,805
71,937,785,489
UBEC
–
–
–
–
–
–
27,800,000,000
30,480,000,000
35,300,000,000
39,700,000,000
35,565,376,384
44,341,401,504
54,328,643,090
68,237,452,545
76,279,000,000
Bulk of Education budget comes from both Recurrent and Capital Expenditure,
however there is a Statutory allocation devoted to Basic Education since 2005.
9. Education: Total Budgetary Allocation (1999 – 2013)
YEAR
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
EDUCATION BUDGET
2,700,000,000
40,940,663,330
63,783,776,900
73,435,499,300
75,707,827,520
93,767,886,839
147,835,527,799
195,693,672,666
221,071,774,929
250,144,818,579
252,204,813,495
339,634,791,000
393,810,171,775
468,385,490,528
509,039,713,761
TOTAL BUDGET
60,549,835,647
470,009,971,781
894,214,805,186
1,064,801,253,520
976,254,543,375
1,790,848,344,588
1,799,938,243,138
1,876,302,363,351
2,266,394,423,477
2,492,076,718,937
2,870,510,042,679
4,608,616,278,213
4,226,191,559,259
4,749,100,821,170
4,987,220,425,601
% OF ALLOCATION
4.46
8.71
7.13
6.90
7.75
5.24
8.21
10.43
9.75
10.04
8.79
7.37
9.32
9.86
10.21
3,128,156,428,420
35,133,029,629,922
8.28
This Allocation is referred to as the Nominal value (i.e. without the effect of
Inflation), the Real value is therefore computed using a Deflator for each year.
10. Normalizing Education
Budgetary Allocation
Formula for Calculating
Real Value from Nominal Value
Real Value
Nominal Value
Deflator
Budgetary Allocation for each is divided by the Deflator
for each year to get the Real Budgetary Allocation
11. Deflators from 1999 - 2013
Year
1999
Deflator 0.74
Year
Deflator
Year
Deflator
2000
1.00
2005
1.85
2010
2.68
2001
0.96
2006
2.22
2002
1.15
2007
2.31
2011
3.08
2003
1.28
2008
2.56
2012
3.44
2004
1.55
2009
2.45
2013
3.61
The Deflator for the base year is always 1.00. Year 2000 is
going to be the base year
12. Education: Real Total Budgetary Allocation ( 1999 – 2013)
YEAR
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
EDUCATION
3,648,648,649
40,940,663,330
66,441,434,271
63,856,955,913
59,146,740,250
60,495,410,864
79,911,096,108
88,150,303,003
95,702,067,069
97,712,819,757
102,940,740,202
126,729,399,627
127,860,445,381
136,158,572,828
141,008,230,959
TOTAL BUDGET
81,824,102,226
470,009,971,781
931,473,755,402
925,914,133,496
762,698,862,012
1,155,386,028,767
972,939,590,885
845,181,244,753
981,123,127,046
973,467,468,335
1,171,636,752,114
1,719,632,939,632
1,372,140,116,643
1,380,552,564,294
1,381,501,502,937
% OF ALLOCATION
4.46
8.71
7.13
6.90
7.75
5.24
8.21
10.43
9.75
10.04
8.79
7.37
9.32
9.86
10.21
1,290,703,528,210
15,125,482,160,320
8.28
The effective Budgetary Allocation to Education
having considered prevailing inflation.
13. Nominal vs Real Education Budget (1999 – 2013)
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Nominal
Budget
2,700,000,000
40,940,663,330
63,783,776,900
73,435,499,300
75,707,827,520
93,767,886,839
147,835,527,799
195,693,672,666
221,071,774,929
250,144,818,579
252,204,813,495
339,634,791,000
393,810,171,775
468,385,490,528
509,039,713,761
3,128,156,428,420
Nominal Total
Deflator
Budget
60,549,835,647
470,009,971,781
894,214,805,186
1,064,801,253,520
976,254,543,375
1,790,848,344,588
1,799,938,243,138
1,876,302,363,351
2,266,394,423,477
2,492,076,718,937
2,870,510,042,679
4,608,616,278,213
4,226,191,559,259
4,749,100,821,170
4,987,220,425,601
35,133,029,629,922
0.74
1
0.96
1.15
1.28
1.55
1.85
2.22
2.31
2.56
2.45
2.68
3.08
3.44
3.61
Real Budget
Real Total
Budget
3,648,648,649
81,824,102,226
40,940,663,330
470,009,971,781
66,441,434,271
931,473,755,402
63,856,955,913
925,914,133,496
59,146,740,250
762,698,862,012
60,495,410,864
1,155,386,028,767
79,911,096,108
972,939,590,885
88,150,303,003
845,181,244,753
95,702,067,069
981,123,127,046
97,712,819,757
973,467,468,335
102,940,740,202 1,171,636,752,114
126,729,399,627 1,719,632,939,632
127,860,445,381 1,372,140,116,643
136,158,572,828 1,380,552,564,294
141,008,230,959 1,381,501,502,937
1,290,703,528,210 15,125,482,160,320
%
4.46
8.71
7.13
6.90
7.75
5.24
8.21
10.43
9.75
10.04
8.79
7.37
9.32
9.86
10.21
8.28
While 3.128 Trillion of 35.133 Trillion is total
allocation to Education since 1999; actually, 1.290
Trillion of 15.125 Trillion is the effective (real) value.
14. Findings
Total budget since 1999 till date is 35.133
Trillion, with Education taking 3.128
Trillion.
This is 8.28% of the Total Budget.
The lowest allocation was in 1999 (4.46%)
while the highest was 2006 (10.43%).
Allocation to Education ranked highest
(No. 1) in 11 of the 15years (2000, 2003–
2005, 2006, 2007, 2009–2013). While it
ranked 2nd in 2008 & 2001, 3rd in 2002 and
6th in 1999.
15. The Real value for 2005 budget is N79.9 billion, compared to
N147.8 billion prior to the consideration of inflation. Even
though there was an increase of N54 billion in nominal terms,
the actual increase for the 2005 financial year was N19.4 billion.
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Nominal Budget
2,700,000,000
40,940,663,330
63,783,776,900
73,435,499,300
75,707,827,520
93,767,886,839
147,835,527,799
195,693,672,666
221,071,774,929
250,144,818,579
252,204,813,495
339,634,791,000
393,810,171,775
468,385,490,528
509,039,713,761
Change (Nominal)
38,240,663,330
22,843,113,570
9,651,722,400
2,272,328,220
18,060,059,319
54,067,640,960
47,858,144,867
25,378,102,263
29,073,043,650
2,059,994,916
87,429,977,505
54,175,380,775
74,575,318,753
40,654,223,233
Real Budget
3,648,648,649
40,940,663,330
66,441,434,271
63,856,955,913
59,146,740,250
60,495,410,864
79,911,096,108
88,150,303,003
95,702,067,069
97,712,819,757
102,940,740,202
126,729,399,627
127,860,445,381
136,158,572,828
141,008,230,959
Change (Real)
37,292,014,681
25,500,770,941
-2,584,478,358
-4,710,215,663
1,348,670,614
19,415,685,244
8,239,206,895
7,551,764,066
2,010,752,688
5,227,920,445
23,788,659,425
1,131,045,754
8,298,127,447
4,849,658,131
16. 2
To determine the budget
Priorities, Growth Rate
and Annual Growth Rate
17. Budget Priority:
From the foregoing, it shows government has an
understanding of the importance of Education; though the
allocation may be insufficient, however Education seems to
be a priority to Government.
19
99
20
00
20
13
20
01
To determine the budget Growth Rate
and Annual Growth Rate
Formula for Growth Rate:
Real Growth rate % =
(Year 2 – Year 1)
Year 1
x 100
18. The growth rate describes how much the size of an allocation changes
from one year to the next. It is expressed as a percentage of the original
allocation and is called the annual growth rate or year to year change.
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Nominal Budget
2,700,000,000
40,940,663,330
63,783,776,900
73,435,499,300
75,707,827,520
93,767,886,839
147,835,527,799
195,693,672,666
221,071,774,929
250,144,818,579
252,204,813,495
339,634,791,000
393,810,171,775
468,385,490,528
509,039,713,761
% Change
1416
56
15
3
24
58
32
13
13
1
35
16
19
9
122%
Real Budget
3,648,648,649
40,940,663,330
66,441,434,271
63,856,955,913
59,146,740,250
60,495,410,864
79,911,096,108
88,150,303,003
95,702,067,069
97,712,819,757
102,940,740,202
126,729,399,627
127,860,445,381
136,158,572,828
141,008,230,959
% Change
1022
62
-4
-7
2
32
10
9
2
5
23
1
6
4
83%
The figure above indicates that, although the budget seems to have
increased in nominal terms, when considered in real terms, it transpires that
the budget has actually increased by lesser percentages. For instance, in
2011, an increase of 16% in Nominal term shows a 1% increase in Real term.
19. The Annual Growth Rate of Nigeria
Education Budget over a period
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Real Budget
3,648,648,649
40,940,663,330
66,441,434,271
63,856,955,913
59,146,740,250
60,495,410,864
79,911,096,108
88,150,303,003
95,702,067,069
97,712,819,757
102,940,740,202
126,729,399,627
127,860,445,381
136,158,572,828
141,008,230,959
% Change
1022
62
-4
-7
2
32
10
9
2
5
23
1
6
4
1168
Annual average real growth
rate over the medium term:
1999 to 2013 = 14years
1168
= 83.42
14
20. 3
To perform a Gap
Analysis and project on
possible budget value
21. What is the expected
Allocation to Education?
UNESCO
United Nations Educational, Scientific and Cultural Organization
Is Financing Education the
Principal ingredient required for
effective impact?
22. Recommendations:
The Dakar Framework recommended that at least 20% of the
national budget or 5% of the Gross Domestic Product (GDP)
should be spent on education.
In its 1996 report, “Learning: The Treasure Within” (Delors et al.),
UNESCO suggested that governments should invest at least 6% of
their Gross National Product (GNP) in education.
In 2002 Education for All set up the Fast Track Initiative which
recommended that governments should spend 20% of their
national budget on education.
The World Education Forum (26-28 April 2000, Dakar);
Governments should ensure that at least 7% of GDP is allocated to
education within five years and 9% within ten years.
Dakar
Framework
for Action
Learning:
The Treasure
Within
Education
for All
World
Education
Forum
23. Dakar
Framework
for Action
Learning:
The Treasure
Within
20% of the
National
Budget or
5% of GDP
20% of the
National
Budget
Education
for All
6% of GNP
at least 7%
of GDP
within 5yrs
& 9% within
10yrs
* Local currency
value not available
for Learning: The
Treasure Within
World
Education
Forum
24. Nigeria GDP (1999 – 2012)
Year GDP (current US$)
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
34,776,040,200
45,983,449,593
47,999,667,360
59,116,868,249
67,655,840,077
87,845,403,966
112,248,324,227
145,428,171,552
165,920,723,491
207,115,995,738
168,587,267,756
228,637,855,749
243,985,812,280
262,605,908,770
GDP (current LCU)
GDP (constant LCU)
3,211,150,000,000
4,676,394,201,060
5,339,063,000,000
7,128,203,099,899
8,742,646,645,944
11,673,602,238,328
14,735,323,930,652
18,709,576,650,503
20,874,172,355,695
24,552,776,282,688
25,102,937,791,717
34,363,818,159,248
37,754,437,788,000
41,179,149,997,055
6,459,597,656,968
6,808,415,930,444
7,019,476,824,288
7,128,203,099,899
7,862,408,019,189
8,695,823,269,223
9,165,397,725,761
9,733,652,384,758
10,361,456,232,085
10,981,450,915,862
11,745,735,527,291
12,682,584,197,130
13,615,453,796,968
14,507,266,020,704
GDP
growth
1
5
3
2
10
11
5
6
6
6
7
8
7
7
GDP is the sum of gross value added by all resident producers in the economy plus any product taxes and
minus any subsidies not included in the value of the products. It is calculated without making deductions
for depreciation of fabricated assets or for depletion and degradation of natural resources. Data are in
constant local currency. GDP (constant LCU) will be used for the calculation in subsequent pages.
25. Dakar Framework for Action
Year
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
National Budget
(NB)
Government
Allocation
%
Govt.
%
GDP
60,549,835,647
2,700,000,000
4.46
470,009,971,781
40,940,663,330
8.71
894,214,805,186
63,783,776,900
7.13
1,064,801,253,520 73,435,499,300
6.90
976,254,543,375
75,707,827,520
7.75
1,790,848,344,588 93,767,886,839
5.24
1,799,938,243,138 147,835,527,799 8.21
1,876,302,363,351 195,693,672,666 10.43
2,266,394,423,477 221,071,774,929 9.75
2,492,076,718,937 250,144,818,579 10.04
2,870,510,042,679 252,204,813,495 8.79
4,608,616,278,213 339,634,791,000 7.37
4,226,191,559,259 393,810,171,775 9.32
4,749,100,821,170 468,385,490,528 9.86
4,987,220,425,601 509,039,713,761 10.21
35,133,029,629,922 3,128,156,428,420 8.28
0.04
0.60
0.91
1.03
0.96
1.08
1.61
2.01
2.13
2.28
2.15
2.68
2.89
3.23
1.69
Recommendation
Dakar Recommendation
20% NB
5% GDP
12,109,967,129
94,001,994,356
178,842,961,037
212,960,250,704
195,250,908,675
358,169,668,918
359,987,648,628
375,260,472,670
453,278,884,695
498,415,343,787
574,102,008,536
921,723,255,643
845,238,311,852
949,820,164,234
997,444,085,120
7,026,605,925,984
322,979,882,848
340,420,796,522
350,973,841,214
356,410,154,995
393,120,400,959
434,791,163,461
458,269,886,288
486,682,619,238
518,072,811,604
549,072,545,793
587,286,776,365
634,129,209,857
680,772,689,848
725,363,301,035
Not Yet Available
6,838,346,080,027
While recommendation for Education budget is 20% of National Budget, Nigeria is presently
allocating below half the recommendation. Our current allocation in 2013 is what should
have been the allocation in 2008, it is therefore empirically established that we are 5years
behind.
GDP: Education budget by GDP is recommended at 5% GDP; on the average, Nigeria is
allocating less than 2% of her GDP instead of 5%. Current allocation is what we should have
allocated in 2007. Clearly, this shows 6years lag in our allocation.
29. Education Budget Gap Analysis
Recommendations
Recommended Allocated (AVG)
Difference
%
Dakar Framework
20% of the NB 468,440,395,066 208,543,761,895
259,896,633,171 44.52
5% of GDP 488,453,291,431 187,064,954,745
301,388,336,685 38.30
Education for All
20% of the NB 468,440,395,066 208,543,761,895
259,896,633,171 44.52
World Education Forum
7% of GDP within 5yrs 493,893,421,431 51,242,236,532
9% of GDP within 10yrs 1,014,888,200,698 262,522,020,419
442,651,184,899 10.38
752,366,180,279 25.87
On the average, Nigeria budgets less than 50% (10%) of
the recommended 20% of National Budget to Education
A cumulative average of less than 2% of GDP budgeted
since 1999, this is less than 40% of the 5% of GDP
30. Catching Up Recommendation:
In order to catch up with the rest of
the world who are budgeting 20%,
Nigeria will need an increment of 2%
yearly, starting from 2014. If followed,
by 2023, Nigeria will be budgeting
30% of NB and would have caught
up doing 20% on cumulative average.
Similarly, a yearly minimum increment
of 0.25% of Nigeria GDP will put
Nigeria ahead of the recommended
5% by 2023. if this is maintained, by
2035, Nigeria would have achieved
8.50%.
31. Funding Education from MTEF
The Medium Term Expenditure Framework (MTEF) is one of the documents
that provide the basis for annual budget planning. They consist of a
macroeconomic framework that indicates fiscal target and estimates revenues
& expenditure, including government financial obligation in the medium
term.
Usually, the Presidency proposes an oil benchmark price while the National
Assembly (The Senate & The House of Representatives) agrees or debate on a
possible value. Sometimes, even the National Assembly debate within
themselves before agreeing with the Presidency. This year, in presentation to
the 2014 budget; the presidency proposed $74 per barrel, the Senate raised it
to $76.50 while the House of Representatives pegged it at $79.
Whatever value is agreed, this value is the basis for the Nigeria budget while
the difference between the oil Benchmark and the actual value is „kept‟ by
the Executive arm of government (Presidency) in the Excess Crude Account.
Education can be funded by devoting a percentage
of the difference between the agreed oil benchmark
price and the actual market price.
32. Funding Education from MTEF
Year
Barrel/Day
2009
2010
2011
2012
2013
2,208,000
2,455,000
2,550,000
2,520,000
2,500,000
In 2013, Oil benchmark is $79 per barrel. Oil
price hovers around $110; assume an average
value of $100 per barrel, this means there is a
difference of $21 per barrel. Lets do the Math:
$21 per barrel x 2,500,000 = $52,500,000
@N150/$ = N7.9Billion per day
$52,500,000 x 365 = $19,162,500,000
@N150/$ = N2.9Trillion per day
% Additional Education Budget (N)
1
28,743,750,000
2
57,487,500,000
3
86,231,250,000
4
114,975,000,000
5
143,718,750,000
Devoting some percentage of this
excess to Education would go a
long a way to address the
funding issues with our Education
System.
35. While allocation to Education is about 10%, over the years it has received
some attention from the government emerging most times as the Sector
with the most allocation. However, according to the former Minister of
Education, Oby Ezekwesili, funding is not our main problem.
Below is an excerpt from a live interview session on Channels Television.
Education is a System
A System works organically. If you don't
understand what create a dysfunction to a
System you will be addressing the symptoms
instead of the fundamentals.
Education falls within the concurrent list of
our constitution i.e. the FG, State
Government and Local Government have
the constitutional empowerment to embark
on programmes.
The Federal Ministry of Education is the policy formulation,
implementation, monitoring, regulation of some standard settings
and benchmarking for performance.
36. My Education mandate when I was Minister was one of the most difficult
assignment I carried out in government.
As Minister of Solid Minerals, the number of reforms that through diagnostics to
set the system on a credible path for performance was 107 reforms.
As Minister of Education we required 300 reforms....45% were carried out in
10months when I was there as a minister of Education. My effective year of work
as minister for the period of 10months was approximately 3years.
Education is the single most important instrument for ensuring social and
economic mobility of your citizens.
Nigeria was under funding Education
As at then, Education budget to GDP- SA:7.9%, Ghana:4.4%, Angola:4.2%,
Nigeria:0.79%
Worse than the funding issue was the misallocation of investment issues...we
therefore have a structural dysfunction of the sector. If you fund education in the
way that it is, it is like getting the fanciest cloth on someone who need to first
stand upright...even though you cloth the person in the best apparel, the person
will still not be standing right. First you need to change the structural
dysfunctionality before providing the fund. Otherwise you will have a well
funded dysfunctionality.
Therefore, investment in Education is important, but much more important is
correcting the current structural dysfunctionality.
37. Nigeria was under funding Education. Worse than the funding
issue was the misallocation of investment issues...we therefore
have a structural dysfunction of the sector. If you fund education
in the way that it is, it is like getting the fanciest cloth on someone
who need to first stand upright...even though you cloth the person
in the best apparel, the person will still not be standing right.
First, you need to change the structural dysfunctionality before
providing the fund. Otherwise you will have a well funded
dysfunctionality. Therefore, investment in Education is important,
but much more important is correcting the current structural
dysfunctionality.
38. Funding
Funding adds colour and glamour
to the Education System
Governance
Governance is the foundation of a
successful Education System
39. Clearly, there are two aspects to Budgeting:
Budget Allocation
Budget Implementation
While the former is known, the later is unknown,
therefore this dysfunctionality exist such that we
cannot properly account and reconcile what was
allocated with what is implemented.
Therefore, irrespective of the amount allocated,
without a proper Education Governance, that sees
an end-to-end reconciliation of Allocation viz-a-viz
its Implementation, as rightly said, we might just be
enabling a disability/dysfunctionality by providing
more funding.
40. Proposed Synergy
Education falls within the concurrent list of our constitution i.e. the
Federal Government, State Government and Local Government have the
constitutional empowerment to embark on programmes
Federal
State
Local
Other likely Partners are:
International Organisations
Non-Governmental Organisation
Civil Society
Organized Religious bodies
Private Organisation – Corporate Social Responsibility
Alumni
Individuals – Donor, Philanthropist
41. International donors
Scholarships
Old Boys / Girls
Alumni
Civil Society
CSR
Philanthropists
LG – Council
SG – State Ministry, Agency
FG – Ministry, Agency & Parastatals
42. Responsibility
FG
Medium
Minster of Education
& Minister of State
Governing
Board
Governing
Board
LG
Councilors
Frameworks
Tertiary Education
Technical Education
Research Development
24 Parastatals/Agencies
36 Commissioners
of Education
SG
Ministry of
Education
Focus
Ministry of
Education
State Tertiary Education
Technical/Vocational
Secondary Education
Policy
Parastatals/Agencies
Ministry of
Education
Primary Education
Vocational Empowerment
Early Child-hood
After-School Centres
43. In Closing:
Education is a collaborative effort.
There is too much expectation and concentration of Power at
the Centre.
The FG budget to Education is a part of the pie, what about
States and Local Governments?
Each (FG, SG & LG) should concentrate on their respective areas
for maximum effect.
Budget Implementation review & Lesson Learned sessions is as
important as Budget planning & Projection.
FG, SG & LG should have an Education plan with projected
Budget for at least 5years.
Investment in Education is important, but much more important
is Education Governance, Reforms and Framework
Development.
Tax exemption should be offered to Private organisations with
Education focused Corporate Social Responsibility (CSR).