The Use and Misuse of State Resources in Nepal’s Public Schools
The Government of Nepal continues to allocate the largest share of the national annual budget for the education sector. At the same time, the Commission for the Abuse of Authority (CIAA) and the Office of the Auditor General (OAG) work as watchdogs for the public sector governance to contribute for transparency and accountability by closely monitoring how and whether the public funds have been used as envisaged at the time of allocation. Against this backdrop, this paper asks: how do the annual reports of the CIAA and OAG report about the flow and use of public finances in the education sector, especially in school education? How do they indicate about the extent and possibility of leakage of the public finance and what is their pattern? What does it tell about the flow and usage of public funds in public sector governance in Nepal? The paper will draw on a content analysis of the annual reports of the OAG and the CIAA. The paper is expected to shed further light on the inherent contradictions between the intended and actual usages of public finance in Nepal’s education sector, including a critique of the decentralization of education financing in Nepal.