BUDGETING TO SUPPORT STUDENTS ACADEMIC ACHIEVEMENT: TWO DIFFERENT APPROACHES

BUDGETING TO SUPPORT STUDENTS ACADEMIC ACHIEVEMENT: TWO DIFFERENT APPROACHES

Budgeting to support Student Academic Achievement: Two different approaches

María Eugenia Chávez Anduaga

De Paul University

October, 2012


Introduction

The purpose of this paper is to discuss some trends in mexican school finance

system making some comparisons between mexican school finance system and the

United States system. Analyzing both systems can give us an idea of how both

systems attempt to be more effective in the process of funding schools where the school,

the local entity, the states and the federal government play their roles to achieve better

academic performance with their students. Whether these financial issues have to do

with the students academic achievement, the reforms and their consequences will be

studied comparing how central systems differ from local systems. This paper mentions

different strategies governments design to accomplish the same task: Educate their

young citizens.

The process of decentralizing education is new in Mexico, while United States states

have been operating independently since their creation as part of a nation. Learning

from both countries way of funding and administrating schools will give us a good

perspective on how to pursue a high quality in education in each country has to do with

the effectiveness of a good and fair school finance system.


Background

Understanding how Public Schools are financially funded in both systems require to

know about politics and a bit of both countries legislation system regarding education.

By the tenth amendment which states that “The powers not delegated to the United

States by the Constitution, nor prohibited by it to the States, are reserved to the States,

or to the people”. (Youdof, Kirp & Levin, 1992. 841), each state in the United States 1

designed its particular system aligned to their own state constitution. On the other hand,

Mexican Constitution in its “Articulo 3º Constitucional” states the regulation for

education through the country. “ Todo individuo tiene derecho a recibir educación. El

Estado -Federación, Estados, Distrito Federal y Municipios- impartirá educación pre

escolar, primaria, secundaria y media superior. La educación pre escolar, primaria y

secundaria conformarán la educación básica, ésta y la media superior serán

obligatorias”. (Diario Oficial de la Federación, 1917 p. 4) 2

The “Ley General de Educación” (Diario Oficial de la Federación, 1993) contains 3

every right and duty for the federal government as well as the duties and rights for the

states and local entities regarding education. By this law, created in 1993, the

Secretaría de Educación Pública delegates the Department of Education of each state

the administration of education within the federal policies of education.

Youdof, Kirp & Levin, 1992. 841. In Kersten T. Taking the Mystery Out of Illinois School Finance: 2nd 1

Edition p. 6

Diario Oficial de la Federación, 1917. Constitución Política de los Estados Unidos Mexicanos. Retrived 2

from p.http://www.diputados.gob.mx/LeyesBiblio/pdf/1.pdf

Diario Oficial de la Federación. 1993. Ley General de Educación. 1993 Retrived from http://3

www.diputados.gob.mx/LeyesBiblio/pdf/1.pdf

http://www.diputados.gob.mx/LeyesBiblio/pdf/1.pdf


From academic standards to the way public education is funded, each country has its

particular way of organization. Mexico and The United States of America are different

from their creation as nations but in the present the two nations understand that

education is strongly related with economics in a global society. This becomes

interesting because although both countries have completely different ways of funding

and administrating their educational systems, both are struggling to increase their

students academic performance on international tests. Both nations are looking to

change and reform their practices, policies and laws regarding education. Unfortunately

today there is no real effectiveness in neither mexican nor american education despite

the expenditure per children in each country according to their ranking in academic

international scales.

Different School Funding Systems

Illinoius School Funding System

According to the United States Constitution, where there is legal authority for

states to regulate education as long as it is not regulated by the Constitution itself.

Illinois has its own particular law and legal authority for public education. As other

states, Illinois is divided by school districts which are funded basically from property

taxes. Property taxes are the basis of Illinois school districts funding, unlike other states

which incorporate personal, sales and income taxes. Illinois schools depend on the

community to operate. This has become an issue, since the source of revenue from

these taxes in different counties become substantially different so the state, in addition,

tries to equilize the inequity by a multiplier in property taxes that mean revenue for the

district. The state task of watching after education and support public education is


accomplished by the General State Aid, that uses specific formulas to establish how

much money will be given to each school based on demographics in each school and

district. The legislature and government establish a educational foundation level which

today is less than in past years and shortly enough to meet students requirements.

Schools also received money from the Federal Government by some programs like the

NCLB, but with some restrictions, so school administrators need to rely on some other

sources such as PTO or PTAs contributions or other strategies as small programs.

Schools also attempt to convince contributors to higher property taxes so they can

operate and cope with their daily duty of educating children within their classrooms.

This way of funding schools has its benefits, since each school or district know where

the funds come from and how they will be spent. The community knows where their

taxes will be allocated giving transparency to the “income-outcome” process.

Contributors may be sure that the expenditures of the school correspond to the

community demand. On the other hand, this way of funding limits the sources of

school funding to the community arising substantially social and economical

differences, enlarging the gap between the poor and the rich counties, and as a

consequence more opportunities to wealthy children and less to those in poverty. A

result of this, minimal job or college opportunities for those students living in lower

conditions of life.

Each source of revenue for school districts has its own strict politics and formulas to

calculate the money that will keep a school working. Actually the life of schools keeps

a wide range of divergency between rich and poor districts and consequently between

higher and lower education for children in different communities. The distribution of

resources, the equality and quality of education throughout the country, is the big issue


in Illinois and CPS as well as other states in the United States. “Education is not equal

across the state. Districts with healthy property tax bases provide better facilities and

often better learning opportunities for students than those districts with lower property

tax bases. The state needs to address a way to equalize school funding by bringing all

districts up to an acceptable level. Some taxpayers do pay more in property taxes than

others to fund schools. The state also needs to address the huge number of districts in

the state: There is adequate money in the system for education, but more of it needs to

find its way to the classroom.” (The Pantagraph Editorial Board, September 23,2012). 4

Because there have been several policies, procedures and formulas to try to level

education, education faces bureaucracy challenging its efficiency, work and mission.

Other states as Texas, have been operating under the same property taxes funding but

also under a “Robin Hood” scheme where taxes collected from wealthy communities

are distributed to the poor. The consequences are that although property taxes were cut,

and the state look for other sources of revenue, wealthy communities are not willing to

pay more taxes, arguing that their money will be given to others, but the expenditure per

child is more than the state can support.

“In 2006, the Legislature cut local school property taxes by one-third and aimed

to make up for it with state funding from a business margin tax that by some

calculations has created a school funding shortfall of $6 billion annually.

Then, looking to plug gaping budget holes last year, the Legislature cut $4

billion in spending for schools and $1.4 billion in grant programs, causing per-

The Pantagraph Editorial Board, Separate events focus spotlight on school funding. September 4

23,2012. Retrived from http://www.pantagraph.com/news/opinion/editorial/separate-events-focus-spotlight-on-school-funding/article_51306302-0503-11e2-9b41-0019bb2963f4.html#.UF-0FFNZEQk.email

http://www.pantagraph.com/news/opinion/editorial/separate-events-focus-spotlight-on-school-funding/article_51306302-0503-11e2-9b41-0019bb2963f4.html%23.UF-0FFNZEQk.email


student funding to fall more than $500 last year – even while enrollment is

increasing by 80,000 students annually. District superintendents say they've

laid off teachers and increased class sizes to cope with the cuts”. (Will Weissert,

October 22) . Comparing the way the school finance system is developed in 5

each state, we can tell that both states are coping with the same problem:

divergency between wealthy school districts and the poor ones. Lack of state

funds to support education, and less opportunities for children to go to college

that means low-wedges that will impact income taxes in the future.

Mexican School Funding System

In past years, mexican Secretaría de Eduación Pública (SEP) used to be the

central department who administrated school buildings, distributed text books and all

educational and administrative resources for the entire country. SEP designed the

curriculum, decided the school calendar and the academic performance standards for the

all schools in the country. All teachers in mexican territory belonged to the federal

payroll and all schools were in the federal inventory. The source of revenue for each

school came just from Mexican Secretaría de Hacienda y Crédito Público (SHCP), who

concentrates all taxes, oil revenues from PEMEX, (mexican federal oil company)and

other federal incomes SHCP centralize revenue and design the budget to meet the 6

federal agenda, approved by the legislative power. SHCP consideres SEP budget and

Weissert W. The Huffingtonpost. Texas Schools Head To Trial Over School Finance, Claim 5

System Is Unconstitutional, October 22, 2012. Retrived from http://www.huffingtonpost.com/2012/10/22/texas-schools-head-to-tri_0_n_2000574.html?utm_campaign=102212&utm_medium=email&utm_source=Alert-education&utm_content=FullStory

Federal incomes described in Cámara de Diputados del H. Congreso de la Unión. Ley de Ingresos de la 6

Federación para el Ejercicio Fiscal de 2011. Retrived from http://www.diputados.gob.mx/LeyesBiblio/abro/lif_2011/LIF_2011_abro.pdf

http://www.diputados.gob.mx/LeyesBiblio/abro/lif_2011/LIF_2011_abro.pdf

http://www.huffingtonpost.com/2012/10/22/texas-schools-head-to-tri_0_n_2000574.html?utm_campaign=102212&utm_medium=email&utm_source=Alert-education&utm_content=FullStory


and assigns the budget according to SEP demands. From 1992 some duties were

delegated to the states and local entities by the issue of the Ley General de Educación.

By this law the federal government transferred the administration of buildings, teachers

salaries, teachers instruction, operation and maintenance expenditures to the states but

still centralizing the funds to operate.

Since that time Mexico has been developing ways to control and supervise the use of

these funds given to the states. These funds are not classified, so each state allocates the

monies from the federal government according to their own interests and needs, and the

way to regulate the expenditures on each school becomes almost unruled.

The Ley General de Educación states that the expenditures for education in each federal

entity will be covered by federal, state and local resources. Each federal entity establish

their educational disbursement for education based on the PIB, but actually the 92% of

all states funding is covered by the federal fund.

By the Acuerdo Nacional para la Educación signed on May 1992, the federal

government and the states agreed to decentralize the school administration to the states.

To transfer the funds SHCP issued the “Ramo General 25 “Aportaciones para la

Educación Básica en los Estados” through the Ramo 11 “Educación Pública” to

complete the decentralization process. (Diario Oficial, Presupuesto de Egresos de la

Federación, 2010). During the decentralization process of education in Mexico, by the 7

adendum of Chapter V to the “Ley the Coordinación Fiscal” it was created “Ramo

General 33” “Aportaciones Federales para las Entidades Federativas” which states

those federal resources that the federal government transfers to the states and the

Diario Oficial. Retrived from 7 diciembre 2003. Presupuesto de Egresos de la Federación http://7

www.conae.gob.mx/work/sites/CONAE/resources/LocalContent/7175/5/PEF2011DOF7dic2011.pdf).

http://www.conae.gob.mx/work/sites/CONAE/resources/LocalContent/7175/5/PEF2011DOF7dic2011.pdf


Distrito Federal for specific programs. The adendum also states which disbursement

needs to meet the object established for that fund such as education. The “Fondo de

Aportaciones para la Educación Básica y Normal (FAEB)” is one of the eight funds

established by this law with the purpose to regulate the support given by the federal

government to the states in educational matters. The fund includes teachers instruction,

K-12 education, special education and ethnical education with all expeditures regarding

educational services. Articles 26,27 and 28 of LCF and the Ramo 25 of the LCF,

regulates this source of revenue to the states. 8

All states are part of this regulation but the Distrito Federal who is under the

administration of the Adminstración Federal de Servicios Educativos en el Distrito

Federal (AFSEDF) who regulates all educational services as well as all administration

of public education in the Distrito Federal. This fund supports the functions specified

by the Articles 13 and 16 of the Ley General de Educación for pre school, elementary,

ethnical education, teachers instruction and curriculum development. As we learn,

Mexican Constitution considers education in her 3rd Article, so government need to

meet this demand. The whole mexican administration centralize the federal sources of

revenue and its disbursement, so schools principals do not deal with different sources of

revenue to operate as United States principals do. On the other hand, issues arise for

school principals when they do not have the necessary funds. Schools do not have

authority or independence to design their budgets according to their needs. They need to

meet the standards and academic outcomes designed by the federal department of

education SEP but there is a lack of resources. The funds the states give to them are not

Cámara de Diputados, December 29, 1997) Retrived from http://www.diputados.gob.mx/cesop/doctos/8

Ramo33%2C%20ReglasOp%2CTransf%20PARA%20INTERNET.pdf)


enough to cover the demand in both urban and rural communities. The backwardness of

academic achievement for students in several states is due to the lack of schools and bad

facilities, educational resources and maintenance. Specific programs for ethical

communities are promoted but there are short and do not meet the national needs. In

2008, according to the “Alianza por la Calidad en la Educación” facilities and

equipment for 14,529 schools were in bad conditions, affecting more than one million

856 thousand 569 students. (Notimex, El Universal 2008) 9

School principals are not able to design specific programs to achieve the academic

curriculum established by SEP although the SEP submit her budget to the legislature

camera asking for more funds. Funding mexican schools demand more than the federal

revenue can afford, so children are left behind with no opportunities to go to college or

to access to a high quality education.

When we talk about school funding in Mexico, we talk about a centralized budget and a

major issue that has to do with the whole nation. The system could be good as it is

supposed to be equal for any mexican children, but it demands a more complex way of

organization and funding and specific procedures to reach the educational demands all

over the country. Schools sources of revenue are just one, and there are short, and the

lack of administrative experience of principals and state school education departments

increases the schools administration problem.

Notimex, El Universal. Junio,2008. Buscará SEP mayor presupuesto para educación. Retrived from 9

http://www.eluniversal.com.mx/notas/511227.html



Expeditures

Illinois site school budget system

Chicago, is one of the main and more populated cities in the United States, The

Chicago School Board of Education was founded in 1840 and is in charge of CPS.

Reforms have been developed since then and today the school board operates with a

well designed financial school system to control the revenue and expenditures on each

school according to the state law and the funds for each school. CPS are provided with

a financial computer program (developed by ORACLE Systems), where each school

submit their budget for the school year considering their own needs and funds gained by

the different sources of revenue. Each expenditure for instruction such as salaries,

benefits, administative services, transport, operation and maintenance, and other

expenditures are registered within a code under a number for each fund, function,

object and program, so each dollar spent can be easily tracked. CPS financial central

accounts for all financial movements from each school in the district so the Chicago

School Board has accurate numbers that gives transparency to the allocation of the

money designated to educate Chicago students. CPS has a financial policy for each

program, considering special education, bilingual education, early childhood and other

needs for each school community. CPS budget considers the revenue from local, state

and federal sources and in accordance of Chicago Teacher´s Union demands. There is

a well defined and structured system within the government regulations for each school

to allocate the money given in CPS. This system gives sound financial practices

regarding schools, but on the other hand, it limits some of the resources to specific

programs which sometimes do not meet the schools real needs. CPS are making

reforms trying to give principals more flexibility in their reimbursements by


discretionary funds. Still, principals struggle with their budgets to meet daily needs.

Moreover, these needs vary from dealing with inequity, big class sizes, poverty,

multicultural classes, bilinguism, lack of nutrition, lack or parents support, union

demands, the lack of educational resources and equipment, old facilities and other

problems that make it difficult for principals to give and offer a higher quality

education. Furthermore, another crucial aspect of being a principal today is meeting the

goals of the Common Core State standards, which will be fully implemented by

2014-2015. In addition, Mr. Morris, principal from Bourroughs Elementary in

Chicago, explained that his budged is focused on higher the academic standards. He

said that he needs to develop strategies for designing his budget according to the funds

given from the different sources of revenue. “This is an old school facility that needs

maintenance, I managed to change the flooring, and try to give my students better

conditions to study in. Also my efforts are driven to higher the academic standards so

students could go to college. The funds are limited, so the task is to watch after each

dollar, and bargain with teachers salaries to cope with the community demands. Being a

principal for more than 20 years, made me develop budgeting strategies, but I am proud

of what we have done” Morris said. Juanita Almazán, who is in charge of the finances,

of this elementary school, explains how she handles the incomes in cash, which are

only small accounts for students activities. “The whole educational and operation fund

remains in a single bank account handled by the Board who authorizes the budget, and

control every disbursement in the school by the computer system” she added. She also

explains how the principal watches the budget and the opportunity to reallocate the

money to higher the academic performance of their students, designing an agenda

known by the school stakeholders. She has being working with this system and with


Mr. Morris for more than 20 years, and she has been watching schools improvements in

both school facilities and students achievement, despite the rough situation of the school

community. While working, Juanita explained how the school planned to buy a

computer through an authorized vendor from the School District. She logged into the

CPS system, with her ID, then she accessed the CPS website, typed the codes for the

funds, the function, and the program. She also entered the cost of the product and the

number of vendors. The system rejected the operation since the planned purchase did

not belong to the fund, thus reallocated the fund back demanding a memorandum

explaining the causes of this operation. She followed the procedure and then the

operation succeeded according to the school principal´s agenda and budget. The

budget of each school considers salaries, operation and maintenance, transportation,

lunches, special education and all services. Each school needs to deal with different

strategies of bargaining with teachers, trading for some services, and looking for better

opportunities for their students and other sources to add revenue to their budgets. 10

Mexican school centralized budget system

Education in México is considered as a politic, social and economic goal in mexican

federal agenda according to Mexican Constitution. As explained before the SHCP

concentrate all incomes to make budget and program the revenues according to the

federal agenda for all the country and all the main programs designed by each Federal

department as Secretaría de Educación Pública. SHCP transfer funds to each entity and

each program. Once each local entity or state receives the money through its local tax

and income local department, it designates and transfers the monies budgeted for the

specific program, as it is the case of education. In the decentralized process all school

Interview with Mr. Morris and Mrs. Almazán from Burroughs Elementary, october 4, 201210


expenditures are budgeted by each local entity who centralized all teachers salaries,

operational expenditures, teachers instruction, facilities construction, and only gives an

amount per school to be designated for monthly operation. In contrast with United

States schools, mexican public schools are funded in 80% by federal budget, 20% by

state funds and they may look for some resources that mostly come from parents money.

Mexican Public schools do not have discretional money for their particular needs. The

public budget only considers teachers salaries, textbooks and the facilities construction

and some basic supplies. Objects as maintenance, office supplies, school and sports

supplies are not considered in the budget, so each school need to raise funds by private

money from the parents hence, in poor communities there are not revenue to support a

high quality education.

Principals cope with no money to operate, teachers are federal employees and most of

them belong to the Nation Teachers Union. If a school needs maintenance, or some

educational resources, the principal and school community need to ask for support to

the municipal authority (Presidente municipal). The municipalities have limited

resources to provide and a large agenda to cover. Municipalities or the states depend on

federal funds to operate. Schools have no budget, and teachers salaries are defined by a

table set by the union for the whole federal educational system. Actually, mexican

principals in mexican public schools do not handle a system or rules to design their

budget. Most of the time, they do not submit any reporto on how they spend the money

they raise from parents when that is the case. There are several programs to provide

public schools, but there are communities where resources do not meet the real poverty

situation.


The LCF does not specify objects for the funds given to the states or the Distrito

Federal, but teachers salaries, textbooks and school construction. In 2009 the 95% of

this funds were for salaries and services while the 5% were for operation and

maintenance expenditures and for investment funds.

Mexican education system includes private institutions which contribute to educate

mexican children. Private schools are independent organizations aligned to the same

Ley General de Education policy but their source of revenue come from the tuition of

private money, without any support from the federal government nor the states or the

local entity monies. Private schools are handled as a private corporations, but with the

duty of giving a 5% of their tuition revenue for scholarships.

During 2009, 88% from 222,350 elementary operating schools (K-12) in Mexico were

public schools and 12% were private schools. The Secretaría de Educación Pública

(SEP) had 1.2 million teachers working in 87.2 public schools and 12.8 in private

schools. From 25.6 million elementary students (K-12) across the country 90.7%

atended to public schools while 9.3% to private institutions. 1.4 million workers in

basic education were reported in 2009, where 81.3% were salaries paid by the FAEB

fund. Within the states 21.0 million students who attended to schools 61% were

schools funded by the FAEB. By educational level, 56% school students, 62.7%

elementary and 62.5 % secondary students who attend to public schools, were schools

funded with the FAEB fund. (Auditoría Superior de la Federación, Fondo de 11

Aportaciones para la Educación Básica.2010). Mexican centralized school finance

system is going to an operational state system. Every school in mexican land are

Auditoría Superior de la Federación, Fondo de Aportaciones para la Educación Básica.2010.) Retrived 11

from http://www.asf.gob.mx/Trans/Informes/IR2009i/Tomos/Tomo5/01_FAEB_a.pdf

http://www.asf.gob.mx/Trans/Informes/IR2009i/Tomos/Tomo5/01_FAEB_a.pdf


supposed to have the resources necessary to cope with the educational task, but as well

as in United States finance system, the lack of funds provided by the state are not

enough to reach every children needs to be educated. Although the budget provided by

the federal government by the FAEB is 57% from the eight other funds of the Ramo

General 33 the students academic performance are low in international tests.

Budgeting to meet academic standards

From a political perspective, education in the United States have been historically

attended according to different demands. As discussed before, states have been in

charge of education. It is from ten years ago, that K-12 education was considered by

the federal government as an important issue to look at. Federal role has been changing

and today the urge to perform highly in the academic field as a nation toward the

international scales, demands reforms to be done. As each state had developed their

own constitution and include or not education, each state academic standards are

different today. Students performance in each state differ from each other. In the past,

there was no real need to concern about that, since children used to attend to the

elementary school in the district, then to high school and sometimes to the college in the

same state. Today the race is more competitive. Society have been changing as well as

means of communication that connect people easily, so comparisons between people´s

performance is more evident across the country. Districts have been operating

independently but now they need to rely in the state and federal support to meet the

nations urge.

The adoption of CCCS as a federal plan to even the academic performance of United

States students is worrying all principal and districts administrators. On one there are

the academic demands, and on the other reduced budgets to cope with them. The large


gap between wealthy communities that give the districts more revenue than the poor

becomes the academic performance gap also. As mentioned before, the United States

have been transforming into a multicultural society which demands more from teachers,

school resources, technology and facilities. Principals strive to meet the CCSS that

most schools are adopting, and which Illinois is planning to fully implement in

2014-2015, as other 46 states. In addition, as Mr. Morris principal of John C.

Burroughs Elementary state: “I have been a principal for 20 years, and I have been

always developing strategies to higher the academic level in our school that include

engaging teachers in education, making small classes (25 students) by hiring young

teachers who need to develop skills with small salaries, and who will benefit from

gaining experience with us, so further they will become wanted teachers by other

schools in the pool”. This is always about strategy, bargaining, and perusing the good

for both the giver and the taker”. “It is not an easy job, in some schools as this, where

there are no PTO or PTA to support our budget, but the minimum for their own child

for a field trip or small projects.” “Despite all this, today we have a technology teacher

whose salary is payed as contractual services saving money from the regular benefits,

we are buying technology equipment for our classrooms, once a year, and we change

the floor of each classroom since the school is very old (1835). and two first grade

classes for the bilingual program being one of the most qualified schools in the district”.

In Mexico despite learning outcomes across the country are even, each state performs

differently in educating their students. Diversity, ethnical groups through out the

country, geographic conditions, as well as cultural differences, and reduced budget,

make it difficult to meet the same common core academic standards. All mexican

children have the same textbooks, with some slightly differences in the content


according to the area where they live. All mexican schools attend to school the same

days, and all teachers across the nation know the academic standards for each grade,

unit, month and day, and subjects. The Program “Programa for K-12 is based in

constructivism, and the topics, outcomes and assessment are already stated by The

Programa Sectorial de Educación (SEP 2007-2012) aligned to the Plan Nacional de

Desarrollo. 12

The basis for a high quality in education throughout the nation are already set, but

unfortunately the reality is different because social, cultural and economic factor do not

permit that this plan has been fully implemented. As a result, Mexico still have low

academic standards and a poor performance in international assessment.

Some strategies that federal governments implemented in both countries are programs

to motivate teachers through performance bonus. This strategy has not be proven to be

effective. Both in Mexico and the United States, some teachers personal needs go

beyond their educational mission, so the bonus represents more money to their personal

budgets instead of a real way to improve their teachers instruction, or practices.

Conclusion

Daily study conditions in schools are sometimes rough, and principals need to

develop several strategies that goes from financial strategies to personal and social

relationships with the community. To higher the academic performance of the students

a good administrator knows how to bargain, how to develop budgeting techniques, they

use their creativity, their leadership, and also marketing strategies in their daily work, to

accomplish their educational mission. It is important where the funds to operate come

SEP Programa Sectorial de Educación. Retrived from http://basica.sep.gob.mx/reformaintegral/sitio/12

pdf/marco/PSE2007-2012.pdf

http://basica.sep.gob.mx/reformaintegral/sitio/pdf/marco/PSE2007-2012.pdf


from, but more important how to make from them the best investment to optimize all

resources in favor of education. Evaluation most be considered then as a key factor for

principals to measure their projects and initiatives, but not as source of revenue.

After studying, comparing and contrasting both systems, we may conclude that site or

centralized system are not bad or good while trying to cope with education. There are a

long way to go to reform both budgeting systems to find an even system that permit

education to reach every young citizen, bringing to all of them the same college and

jobs opportunities in this global society. Learning from each other, sharing good

practices as nations would bring up the media needed to succeed.


References

Auditoría Superior de la Federación. (2010). Fondo de Aportaciones para la Educación Básica. Retrived from http://www.asf.gob.mx/Trans/Informes/IR2009i/Tomos/Tomo5/01_FAEB_a.pdf

Cámara de Diputados del H. Congreso de la Unión. (2011) Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2011. México Retrived from http://www.diputados.gob.mx/LeyesBiblio/abro/lif_2011/LIF_2011_abro.pdf

Cámara de Diputados. (1997) Presupuesto de Egresos Ramo 33 December 29, 1997) Retrived from http://www.diputados.gob.mx/cesop/doctos/Ramo33%2C%20ReglasOp%2CTransf%20PARA%20INTERNET.pdf)

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BUDGETING TO SUPPORT STUDENTS ACADEMIC ACHIEVEMENT: TWO DIFFERENT APPROACHES

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