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An official programme of the Federal Government of Nigeria · Financed by the World Bank and GPEProcurement & ToRsContact
Universal Basic Education Commission logoBESDA AF-TESSTransforming Education Systems at State Level
Results area 03 · Efficiency

Teachers where needed, spending in the open

States earn US$2,000 for each new teacher sent to a rural school with more than 70 pupils per teacher, and must publish their education accounts.

Why this matters

This results area lowers the overall cost of providing education by putting teachers where they are most needed and by making education spending data public, so it can guide policy.

Disbursement-linked indicator: Improved teacher deployment

Result 1: State teacher deployment policy

Each state develops and issues a teacher deployment policy that:

  • aligns with basic education policy
  • sets merit-based recruitment and needs-based deployment
  • is developed with stakeholders, transparently
  • prioritises rural primary schools with high pupil-teacher ratios (PTRs) and teacher shortages
  • sets location-based incentives for teachers posted to hard-to-serve and rural areas

Result 2: More teachers in rural schools

States receive US$2,000 for each newly recruited teacher deployed to a rural school with a teacher shortage and a PTR above 70. States are also rewarded for moving teachers from schools with a PTR below 30 to schools with a PTR above 70.

Disbursement-linked indicator: Transparent education spending

Result 1: State education expenditure accounts published

States publish an annual education expenditure report, compiled and approved by the State Accountant General. It shows spending:

  • by administrative unit, including other ministries, departments and agencies
  • by economic classification, such as capital and recurrent spending
  • by level of education: pre-school, primary, JSS, SSS, non-formal, post-secondary non-tertiary and tertiary

Result 2: SUBEB spending by programme and output published

States publish SUBEB spending and outputs by programme – infrastructure matching grants, teacher professional development, instructional materials, special needs education, and imbalance and good governance programmes.

The report lists every school that benefits from SUBEB investment, with its geo-coordinates, and for each school records infrastructure built or upgraded, teacher training and participation, instructional materials provided, and the number of pupils who benefited.