analytical report分析报告

《analytical report分析报告》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ANALYTICALREPORTDRAFTCOMPARISONofEFFICIENCYofBOSFUNDMANAGEMENTinURBANandRURALAREASCasestudiesofBandungCityandWestBandungRegency2010nameorg1/1/2010Jl.EcengNo.4,Bandung,40263Phone022.70787931.Facs.022.7307023Email:bigs@bdg.centrin.net.idiABSTRACTSchoolOperationalAid(BOS)Programisagovernmentprogra

2、mthataimsatfulfilling9-yearcompulsorybasiceducation.Thisprogramhasbeenrunningsince2005,withBOSallocationincreaseseveryyear.Theprogram,initiallyaimsatprovidingfinancialaidforpoorstudents,changesitsobjectivetoprovidingfreeeducationtuitionforelementaryandsecondarylevelschoolssince2009.BOSisaruleba

3、sedallocation,whoseutilizationisdecidedbygovernment.BOSisaninnovationineducationfinancing,inwhichitallowsfundtransferdirectlyfromgovernmenttoschool’sbankaccount.Therefore,itsefficiencyreliesgreatlyonschoolmanagement.Since2009,governmentsegregatesallocationbetweencity(municipal)andkabupaten.Cons

4、ideringthateducationcostinurbanareasishigherthanthatinruralareas,BOSallocationforcitiesishigherthatthatforkabupaten.Ontheotherhand,educationindicatorinruralareasissetlowerthanthatinurbanareas.Thisresearchstudieshowmuchschoolmanagementcharacteristic–bothurbanandruralschools-affectBOSfundmanageme

5、nt.ThemainmethodofthisresearchisPublicExpenditureTrackingSurvey(PETS).Surveywasconductedin30schoolsinBandungCity(thatrepresentsurbanarea)andKabupatenBandungBaratthatrepresentsruralarea.Thesurveyobservesconsistencybetweenexpendituresandintendedallocationstipulation,BOSmanagementinfield,BOSimpact

6、sandutilizationpriority.TheresultfindingsareexpectedtoimproveBOSpolicy,inordertobemoretransparent,justandaccountable.CrucialproblemofBOSmanagementisthatBOSfundalwaysarriveslate.Thisiscausedbythelongchainofdatacollection–fromschoollevelatruralareastoprovincelevel.Anotherstrikingproblemislowcapac

7、ityofschooltreasurerinpreparingfinancialreport.Schooltransparencyisalsolow,fortheydonotinvolveschoolcommitteesufficientlyinBOSmanagement.InformationgapbetweenschoolcommitteeandheadmastersindicatesthelackofBOSfundaccountabilityinsc