Monday, February 22, 2010

Sources of Revenue in Secondary Schools: A fate for Our Education


To Michelle Holmes, who has always been by my side, encouraging me to move forward even when things were strange and the fate was high, she never lived me alone. Michelle, you are open and sincere, I love that, you courage my courage, is what has brought me to where I am and who I am. Real, Success lies on the hands of those believing in the Beauty of their Dreams.
But, How Privacy is Privacy? Thank you

1. Introduction
Education has been the back-borne for development in any country, being it formal or informal. Tanzania took over the responsibility of financing her schools soon after the declaration of the Tanganyika independence 1961. Before that, the responsibility was rested on the shoulders of the colony and religious institutions.
Investing in human capital and mobilization of resources plays a great role in the development processes. It is important to invest in education; but the question remains intact, whose responsibility is this? Should this be taken by the government or by the community?
This means that, there is a great need to produce education services regardless of how long and how much is going to cost; we need to invest many resources in education production process. Galabawa (2001, p.1) identified major resources for production of education service as being labor, land and capital.
1.1 Background
Schools in Tanzania has passed several periods regarding means of rising revenues for the school, most of the public schools were funded by government where in 1970’s there was abolition of fees for the primary education, such a situation increased high community mobilization on education, the outcome of abolishment of fees was the increased participation, efficiency and increased education spending.
Private schools as discussed by Galabawa (1995, p.69) are either schools resulted from community support, trust or whole community. The effective existence of these schools therefore was after the liberalization policy of 1980s -1990s. This has contributed to the declining participation, access and low internal efficiency of education. The starting of these private schools was due to the high pressure of demand for secondary education; this was also the beginning of the schools to look out for sources of revenues to run the schools.
Galabawa (2008) identifies the last phase of education as started in 1990s through 2000s, this period has experienced several introduction, statements, policies and commitments including Vision and Mission 2025, civil and institutional financial reforms, education developments programs, Poverty rehabilitation, debt-relief initiatives, all these were applied as a tool for economic and qualitative change especially in education.
It was after the launching of these things above that changed the whole system of finding and rising revenues for the schools. Structural Adjustment program polices which was also started in this phase had more negative impact than the positive ones. These policies included; cost-efficiency, cost sharing and development of non-state schools, the outcome was that; growing inequalities access to education at all levels, growing disparities in the quality of education and change in the direction and vision of education as Galabawa (2008) copied Mbilinyi (1990) p. 25.
1.2 Purpose of the study
The general purpose of this project is to study sources of revenue in private and public schools in Tanzania; also, it aims at making a comparisons and equity implications on education.
1.3 Statement of the study
Finding sources of revenues for educational has never been an easy task; it requires creativity, time and obedience so that funds are available for running the school. There are several reasons for conducting this study but the major ones was to explore what are the major sources of revenues in schools; in government and private ones. This project is the product of many questions concerning revenues of the school; where does it come from, how is it utilized, what are its equity implications on education. Therefore the focus of this study has mainly been on revenues and its equity implications.
To address this problem, the study used the following research tools; Joining Instruction Forms and Interview questions. Joining Instruction forms have been of great assistance in obtaining the data from the visited schools.
The study was conducted in the school context where ten schools were involved (2 Public Primary schools, 1 private primary school, 4 Public secondary schools, and 3 Private secondary schools). This project was conducted expecting that, they are one way of helping others scholars, school managers, school owners, government and other educational stakeholders obtain knowledge on sources of revenues in schools.
1.4 Significance of the study
It is expected that, the findings of this study will benefit a number of people in analyzing the sources of revenue for education in different ways;
Managers of the schools may benefit from it by deducting points on how they can rise revenues for the development of their schools, this will be possible since the paper discusses several ways on how schools obtains revenues for running schools. Such a situation will give an opportunity for both school managers and heads to increase productivity of the school and guaranteed quality of learning.
It is also expected that, school planners, auditors and owners will benefit from this study by understanding where the revenues comes from, and what are other sources of revenues that can full be utilized before the school takes-off.
Variables to be studied in this study are; Sources of revenue as an Independent Variable, Equity as a Dependent Variables.
The great expected significance is that, it will lay down a ground for more research activities to be done in the field of developing sources for revenue in schools.
1.5 Objectives of the study
In studying the sources of revenues for the schools, and its equity implication on education, the study intend to;
(i) To explore how schools rises revenues for their schools, the main focus therefore will be on where are those revenues comes from, these objectives will consider and explore both sources in private and public schools; primary and secondary to make a total of ten visited schools.
(ii) To examine the equity implication of these sources of revenue on education. Here, the paper intends to see if there is any relation between education provision and sources of revenues: accessibility and enrollment.

2. Theoretical background and some indications of literature review
2.1 Sources of Revenues
Many studies on sources of revenues for the schools have been developed; all these studies have provided ideas and concepts of sources of revenues for the schools.
Financing of education has changed a lot soon after the imposition of World Bank and IMF policies such as “Structural Adjustment Programs” where the government was obligated to partially withdraw from financing education, it should be remembered that, at that time, government was the main financier of education in the country. Galabawa (1991) explains that, both primary and secondary education had been removed from the favored position they once held on the agenda of public expenditure. As the result, primary and secondary education suffered from scattered and isolated financial efforts to raise its priority as development needs.
Galabawa (1995) shows that, charges and other annual fund-rising act as stable sources of revenues for the schools. Other sources identified by Galabawa include; parents’ contribution during registrations, and admissions of new pupils, others are from charity walk, raffles, and mixed-music evenings.
Babyegeya(1993) in Galabawa identifies seven sources of finance in the Lake Victoria zone, these sources are; education funds from school founding bodies, school fees, funds from local community development associations, parents contributions, and school economic projects.
Mshana (2008) also explored the sources of revenues in the Catholic schools in Tanzania and came out with several sources as; school fees, contributions from parents which included; academic funds – used to pay funds for the part time teachers, for security purposes, for school uniforms and transport, other sources of revenues identified were; fund-rising, and donors.
Other sources as identified in the ESDP document 2004 include loans and grants from partners and contribution from communities.
Mbelle and Katabaro ( 2003, p.5) discusses also the same sources of revenues in education, the new idea seen in their work is sources of revenues from religious institutions, however, they demand that, these other sources which include contribution from parents are difficult to track and aggregate and therefore can not be relied per se apart from the government source.
Garms, Guthrie and Pierce (1978, p.45) argue that, education has never been free; it requires expenditure of considerable time and resources which could be used to produce other valuable materials used by that particular society, they further suggests the sources of revenues for the schools to be; government subsidies- which would help children from low-income families meet their school costs., government provisions – referring to capitations and other provisions that schools may benefit from the government, and cost sharing – where parents contribute together with the government in running schools.
Other sources include NGOs, CBOs, private firms/individuals, and Community Education fund; these also have played part in rising funds/revenues for the education. (URT,2001)
2.2 Economic Policies of Financing Education
The history of financing education in Tanzania indicates that, financing education efforts was largely influenced by the current policies of that time. There have been several policies formulated to effect financing issues in school. Galabawa (1995)
The education and Training policy of 1995 clearly states that, the financing of education shall be shared between government, communities, parents and end-users. URT (1995)
Galabawa (1995) in Mshana (2008) adds that, there is need to go back to the conventional methods of financing education, because the development of financing education in Tanzania shows that, there is a limit to which central government can depend on fiscal resources to finance education from tax- revenue without destabilizing effects.
The government has initiated the Education Sector Development Programme (ESDP) of 1997 to execute properly the implementation of the education policy calling for effective financing partnership with NGO, private organizations, religious organizations, individuals and communities.
2.3 Educational Implications
There are educational implications on the failure of financing education, these negative implications on education result on poor labor force skills production, stagnation in the production of quality goods, poor services and production processes fail to grow (Carnoy, 1999. P.50)
There are also Positive implications that can be deducted from developing stable revenue sources including high returns from girls’ education in the developing world. (Galabawa, 1993, p. 11)
Also, financing education from government helps in developing grants for construction of new classes and rehabilitation of infrastructure and capitation grant for other school expenses, and for teaching and learning materials; textbooks.
On the other side, there have been different perceptions from individuals concerning the sources and means for collecting resource, Mwita’s story as written in Mtanzania Newspaper (21,Jan. 2010) reveals that, he quitted schooling due to an anonymous list of costs from his school which include; fund for reconstructions of building, hoe, slashing knife, plain papers, academic fund, examination fee, 5,000 Tsh school identifications, 8,000 Tsh for porridge, 8,000Tsh for paying part-time teachers, 5,000Tsh for T-shirts and 6,000Tsh for a sweater.
Another perception was derived from Makwaia wa Kuhenga in his article written in Daily News (21st January,2010) demanding that, the rate of school fees (which in this article is considered among the sources of revenue) is alarming , it is in millions of shillings per annum, at a minimum of 2m per annum.
It is better to be known that, the macroeconomic and public fiscal policy have an immediate and important impact on resources available for education, Motivans (2002) emphasizes that, macroeconomic stability is vital to ensuring stable flows of resources for education.( P.66). such a situation concludes that, there is a great need for the government financing education depending the priority given in the education sector, if public revenues increases there is assurance of more resources in the sector but if, the consequences are vivid such as poor educational performance as reflected in overall low quality and access. (URT, 2001)
3. Hypothesis and Methodology
3.1 Project Hypothesis
The study came up with two hypotheses which was the assumptions the researcher had in mind leading to the finding of the study
There is a significant relationship between sources revenue and equity in education
There is no special criteria guiding the schools in finding sources of revenues for the schools
3.2 Project Methodology
This section presents the methodology and techniques used including the description of the instrument used in exploring the sources of revenues in the schools; primary and secondary, both private and public.
3.3 Target Population
The target population refers to the group from which the researchers intend to gather information related to the research problem.
Thus, the target population for this study comprised of schools; primary and secondary, both private and public.
3.3.1 Sample
Since it was not easy to include everybody in the research as respondents, the researcher had to obtain a sample of which helped in reaching for the findings. Mshana (2008) copies Keya, Makau and Mani (1989) arguing that, financial, physical and social constraints might force the researcher to rely only on the part of the population to obtain information.
3.3.2 Sampling Procedures
This report used purposive sampling which is the type of sampling in which the researcher selects samples based on a certain purpose. Cohen puts it this way that, researcher handpick the cases to be included in the sample on the basis of their judgment of their typicality.( Cohen, Manion & Morrison, p.103)
The sample used is illustrated in the table below.

Table 1. List of schools
1. Mbula Primary School Public Lushoto-Tanga
2. Lushoto International School Primary/Private Lushoto- Tanga
3. Kitopeni Primary School Public Lushoto- Tanga
4. Lushoto Secondary School Public Lushoto –Tanga
5. Ubiri Secondary School Public Lushoto –Tanga
6. Lwandai Secondary School Private Lushoto –Tanga
7. Mombo Secondary School Private Korogwe –Tanga
8. Upendo Secondary School Private Lushoto – Tanga
9. Upendo Secondary School Public Lushoto - Tanga
10 Chumbageni Sec. School Public Lushoto - Tanga

Heads of schools, parents and religious leaders were involved in the study to obtain data, however, in some cases; Joining Instructions was also used to obtain information.
3.4 Techniques For Collecting Data
In this study two techniques were used to obtain data, these are interview and documentary review.
3.4.1 Interview
This technique was used to obtain data of this report, interviews were held with heads of school and one religious leader. The interview consisted of open ended questions which were administered to these sources of data. This type of instrument had advantage since it help the researcher gather extra information from the interviewee, it also help on obtaining supplementary information and clarification of concepts which were unclear.
The interviewer faced one critical problem with this instrument in that, two respondents were unwilling of giving information on the sources of their school revenues, when this circumstances arisen alternative means was used to obtain the data, this is documentary review.

3.4.2 Documentary Review
This is another research instrument, which was used in the collection of data of this report. This involved the perusal of important related documentary information on the subject of study. The document reviewed included admission registers, and joining instructions of the visited schools.
Other documents included articles from two news papers, “Daily News and Mtanzania of January 21, 2010. These articles carried crucial information related to the study.
In addition, some information was also obtained from the documents from the Ministry of education, Vocational and Training: the renamed Ministry of Education and Culture.
3.5 Data Analysis
The study is in the qualitative form. According to Beng (1989), all data is qualitative. However, in the long run, quantitative approach was employed in the study. Issues of consent was also regarded in this study where the targeted population was informed earlier before meeting with the researcher, though this prior information was made orally there was a good response. The researcher agreed with the interviewees that, the data was for academic purpose only not to be shared with others.
3.6 Presentation Of Data
This chapter presents the data and discusses the research findings and discussions are presented in two main sections according to two research tasks. Data have been analyzed and presented using tables and descriptions in order to ease analysis and interpretation.
The researcher managed to conduct interviews with 4 heads of whom 2 were from primary schools and the other 2 from secondary schools, 10 teachers were also interviewed, 8 parents were interviewed and 6 parents. This made a total of 18 respondents.

3.7 Profiles of the Visited Schools
3.7.1 Mbula Primary School
It is a public school, after the launching of PEDP the school was divided into two; therefore there is Mbula “A” and “B”. The researcher decided to interview the head from Mbula ‘A” because it was easier to meet her and obtain information for the study. Most of the class has triple streams making a total number of 1200. They perform well in their exams at a district and regional level (no statistics provided)
3.7.2 Kitopeni Primary School
It is a public school, it is populated with pupils, and most of the pupils come from around the Lushoto town. There was good communication between the teacher and the researcher in obtaining data. The researcher was not provided with exact number of students but it was said to be around 1500 and that their performance was satisfactory.
3.7.3 Lushoto International Primary School
It is a private owned school located in the Lushoto- Mombo main road, about 5km from Lushoto town. Currently it runs from nursery to class six only.

3.7.4 Lushoto Secondary School
The school is the product of the SEDP, its first form four class completed 2008, it has high scarcity of teachers where most of them (number was untold) are part time and form six school leavers.
Table 2: Lushoto Secondary School Cost by Parents

3.7.5 Ubiri Secondary School
It is allocated about seven kilometers from Lushoto town; it is a community school with the assistance from SEDP. It has eight streams every stream consisting of 40 – 45 students.
3.7.6 Upendo Secondary School
It is allocated in Mtae about 80km from Lushoto town, it is a private owned school, and the school’s general performance was noted as good.
3.7.7 Lwandai Secondary School
It is a church-owned school, it is allocated at Mlalo about 70Km from Lushoto town, however, the information for this study was obtained from the head office of the church in Lushoto which is the one responsible for the school. Since it is a boarding school, students come from different areas of the country and not from one specific area. It runs from form one to form six, their performance in O-level was reported as “satisfactory” while the A-level was reported to be good.
3.7.8 Shambalai Secondary School
It is in the Lushoto town, it is a co-school and runs from form one to six, form one to four are day scholars while five and six are residing in the built hostels owned by the school. It has triple streams and it was also reported that, about five years past, the school had also streams running to five. Their general performance was reported to be poor.
3.7.9 Chumbageni Secondary School
It is a product of SEDP, it is allocated in one of the villages in Lushoto, and it is now in its third year after the establishment. The enrollment is high due to the influx of the surrounding primary schools.
3.7.10 Mombo Secondary School
It is a private owned-boarding school; it takes varieties of students from different areas of the country. It has about 1500 students, most of the teachers are employed, no part-time teachers reported.
4. FINDINGS –How the data addresses the project Problem to meet the stated objectives
4.1 Sources of Revenues – where do they come from
From the study, it was noted that, almost all ten visited school depended heavily on resources created on their own to rise revenues for the school. Mosha (2000) in Mshana (2008) argued that, the effective funding enhances quality education while inadequate funding may be a source of conflicts in schools due to lack of enough facilities, teachers’ salaries and other necessary conditions to keep education institutions in normal running.
Galabawa considers equity at an education outcome and not increased enrollments and accessibility; hence he insists that, increasing enrollment and access to schooling by increasing numbers does not always guarantee equitable distribution of the tangible effects of schooling. (p.40)
In this study therefore, parents and heads of schooling were requested to list/ mention sources of revenues in the schools. The following findings were obtained from the study.
4.2 School fees
Apart from the assumptions that, many schools depended on school fees as a major source of revenue in the school this study also found out the same thing. Most of the parents interviewed revealed that, the paid fees was used for running school activities, when asked to mention what kind of activities, the following were mentioned; paying for part time teachers ( at secondary school level) books and maintenance of buildings.
Heads of the schools and teachers added that, school fees were also used for inspection costs, buying school items and materials. The amount of school fees in public/community schools was noted to be 40,000 and those in private owned ranged from 360,000 to 500,000 per annual.
4.3 School projects
School projects found and mentioned in the interview included canteen ( Lwandai, Upendo, Ubiri and Mombo secondary), shop, garden, stationery, hall/classroom ( for religious domination which gathers for prayers during weekends) this was noted in Mbulla, Kitopeni and Lushoto primary schools, other projects included; animal keeping ( livestock) and tuition classes – where students and pupils were obligated to pay a little for classes which acted as remedial classes ( Lushoto secondary, Shambalai- though the researcher was informed that these classes were conducted informally, that is it was not officially accepted.
4.4 Government subsidies
It was noted that, other sources of revenue came from government revenues especially in the public government owned schools (Mbula, Lushoto secondary & Primary, Ubiri, Upendo and Chumbageni). These subsidies were paid to them in form of capitations where for primary pupils it was noted to be Tsh.10, 000 per annual; the grant is given in three terms, no information obtained for the secondary students. Other income which was agreed by the heads to be source of revenue was the development grant? No elaborative information was given on this.
4.5 Donors
This source was reported to be used in Lwandai secondary school, where different donors contributed for the school, no exactly amount was given as amount received or to be received from donors but it just depended on how donors felt on contributing.
4.6 Donation/Fundraising
These information differed a lot from one school to other, in Mombo and Lwandai accepted that, fundraising acted as a source of income and this was conducted specifically during the graduation ceremonies, the form of which it was conducted also differed a lot where some used to sell materials, others used the form of putting an item and collect it, so whoever felt to give just stood up and collected.
4.7 Pledging
Other source noted was the system of pledging which was also used mostly during graduation ceremonies; this was conducted in a form of individual participants to stand up and freely pledge to give a certain amount for the school. No limitation either minimum or maximum amount was set. This was reported in all visited schools.
4.8 Enrollment fee
Two parents agreed strongly that, the school used the enrollment fee as a source of revenue for the school, the fee in private schools ranged from 10,000 to 20,000 Tsh. There was another form of fees that was paid when a student is selected; this was noted in the private schools where a parent was supposed to pay cash amounting to 150,000Tsh for assurance of the position. This is the case with Lwandai secondary school.
4.9 Parents’/guardians Contribution
This was highly contributed by parents that, schools have established several contribution to be paid by parents to the school which contributes to the sources of revenue.
The researcher also noted a list of items in the Joining instruction form that a parent was supposed to pay; these items were noted in all schools though they differed in number and how they are addressed. These items are as listed below;
a) Caution money which ranged from 10,000 – 50,000Tsh ( Refundable)
b) Medical fee ranged from 10,000 to 30,000
c) Sports fee 5,000
d) Graduation fee 10,000
e) Generosity 10,000 – 50,000
f) Guards/security 5,000
g) Sweater 5,000 – 8,000
h) ID 5,000
i) Hostel fee ranged from 20,000 – 60,000 per term, meals excluded
4.10 Utilization of These Revenues
The informants mentioned different uses of the revenues; the following discusses those uses as were noted by the researcher;
i) Purchasing text books and teaching materials- all the schools agreed that, those were the usage of the fund, in most of the public-government schools, the capitation grant was effectively used for this case.
ii) For Staff and non-staff salaries though there was no any salary scale obtained from the informants and this was noted in the private school. For the public schools, the fund was partly used for non-staff salaries, example; guards and gardeners’ salaries
iii) Students’ meals were also noted to be purchased using the grant and this was vividly noted in the private schools visited.
iv) Other funds were allocated for medical, sports, graduation, generosity costs.
v) Test and examination stationeries were purchased using the same fund obtained from those sources.
vi) Lwandai and Mombo used the fund for study tours
Other expenses incurred were for motivation purposes and this was also noted in all schools visited though they differed on how they are administered.
• For staff breakfast
• For purchasing prizes for best students and teachers whose teaching subjects performed well in the examinations.
• For paying overtime to teachers who attends remedial classess ( Lwandai, Lushoto, Ubiri, Upendo)
• For staff house allowance- Lwandai and Mombo
• For get together

General Discussion
5. Comparisons and Equity Implication
The study findings showed that, there is a significant effect between sources of revenues and equity implication in education and that, when making a comparison, every school has its own
5.1 Comparison
From the study, it was found out that, the four private owned primary and secondary schools in Lushoto depended heavily on school fees as the major source of revenue and other contributions from parents and donors as minor source which were used to run the school.
The situation was noted different in the public-government school where they depended on government subsidies and grants to run the school, other contribution which came direct from parents was used for school day to day activities (paying for security, health and others)
From the respondents, the researcher noted that, the process of finding sources of revenues in schools have equity implications.
5.2 Educational Implications
The findings showed that, many students ( no exactly number was obtained) failed to attend schooling following the failure to contribute the required contributions, the findings also showed that, parents are willing to contribute for the school but their poor economic status hinders them.
The simple comparison noted showed that, the performance in private schools visited was much better compared to the public owned school (no specific data provided)
5.3 Equity issues
Galabawa (…p.40) discusses the issue of equity that…disparities in the enrollment profile of the country by gender, geographical locality and income group does not certainly influence the choice of priorities and investment patens in education. …this is because merely increasing enrollment and access to schooling by increasing numbers does not guarantee equitable distribution of the tangible effects of schooling.
Therefore, this report also used the three aspects; gender, geographical locality and income group to reach to the findings of this study as follows.
5.3.1 Gender
The respondents agreed that, when it comes to contributing for the schools, parents ( not the interviewed ones) did not respond positively especially when it was a girl student, the respondents added that, many parents believes that, there are no social or economic returns to them when investing on girls education, hence they found no need for contributing.
Also, the respondents added that, in some of the societies especially the livestock keeping societies, a girl child is used as a source of revenue for the family. Hence, increasing more inequity between genders
5.3.2 Geographical Locality
Also, it was found that, many girls failed to attend schooling because; these secondary public schools were located in a distant area, therefore, parents feared of their girls’ security. Some of the students found in this report were coming from Magamba village studying at Ubiri secondary about 14km one way.
It was found out that, students in Lwandai, Upendo, Mombo secondary and Lushoto International primary schools where there are accommodation facilities their school attendance was assured and effective, this meant that, they had more time to spend on schooling different from those in day schools.
In Ubiri and Upendo public owned secondary schools, there are hostels but the accommodation fee was reported to be high considering the parents’ financial status. Some parents therefore, never bothered to pay for the hostels.
Hence, enrollment does not mean equity because, these girls are enrolled but the enrollment process never considered the geographical whereabouts of the students.

5.3.3 Income group
The findings showed that, the parents’ contributions to the school which are in different forms hindered many students and pupils joining school or joining and dropping. The income of parents is low in many rural areas which makes parents fails to pay for the school obligations.
5.4 Conclusions
From the findings, there are several raised issues that were found to be necessary in the educational sector; those issues include the following;
5.4.1 Education as a Public good
Since education is a public good, there is a great need to invest more in education, the researcher see the need for total investment in education, that is, the investment must ensure all facilities are available, starting with classes, materials and teachers.
There is also a need to invest more in Human Capital; this will help in retaining teachers in their professions and that, the education inspectors should also visit the rural areas to ensure the quality of education provided in the schools.
5.4.2 Macro – economic issues
The researcher suggests that, there is a need for education to be financed by the public to ensure availability of resources and depend less from the government subsidies and grants. Galabawa (2005, p.8) warns that, if resources continue to be scarce the burden of providing education will involve considerable strain.
Education can also be financed through the establishment of tax and levies; if this system works out effectively the GDP will increase hence more funds will be allocated to education.
5.4.3 Role of Households
The households’ income determines equity access; therefore, there is the need to create a policy which will favor children from poor families and at the same time, children from well heeled families to cost-share in financing education. Example, children from vulnerable families their progression is low; they have no regular attendance, inappropriate access to post-primary and secondary education which results in a meaningless learning.
5.4.4 Educational Supply and demand
Since there is a great connection between social, cultural, political and institutions in the economic arena, therefore, they also have a great effect in the supply and demand of education from individual level, households, community and the whole system of education. this means that, the supply and demand of education must involve other stakeholders who also have great impact on education supply. This involvement will help a lot in finding, collecting and mobilizing revenues for the schools.
There is the need to increase supply of education materials and facilities to make the demand low and accessible to reduce the scarcity, because the low the demand the higher the demand; hence scarcity.
5.4.5 The role of the State
The state (a modern institution of power) plays a great role in financing education in the country; hence this role needs to be revisited, several sources can be used to obtain the revenues for the education system including; taxation/fiscal policy, borrowing and money creation system.
Currently, Tanzania is financing education using the taxation which reaches schools as grants and subsidies, and borrowing from financial institutions; World Bank, IMF and others. The process has negative impacts as it comes with rigid policies and also has high rate implications.
Before engaging in educational projects such as SEDP and PEDP there are a great need to conduct Cost-benefit analysis to see the cost and the benefit of that specific project.

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Mshana, Elli

M.A. Education

February 2010

1 comment:

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- David