Budgeting and Implementation Guidelines for Primary and Secondary Schools FY 2023-2024

Abstract

These guidelines are issued by the Ministry of Education and Sports (MOES) to Local Governments (LGs) and Schools to provide information about the Universal Primary Education (UPE) and Universal Secondary Education (USE) and UPOLET capitation grants and to guide preparation of work plans and budgets as well as implementation of activities at school level. The guidelines are structured into three parts. Part 1 provides general information, including the school mandates as well as the purpose of the non-wage recurrent (capitation) grant. Part 2 outlines the summary of budget requirements and implementation guidelines for UPE and USE capitation. Part 3 outlines the process for raising and addressing grievances. The subannexes provide templates/formats, which schools should use during implementation of the budget requirements and these guidelines.