By Ousmane Diouf and Lily Neyestani-Hailu
Over the past two years, Senegal has been updating its education sector plan – the PAQUET 2013-2030, aiming to reflect the new vision and commitments of the global education goal, SDG 4. While updating its plan under the guidance of its national education group, Senegal developed with UNESCO’s help its National Education Accounts, an approach that the GEM Report has strongly supported for many years.
National Education Accounts classify data from all funding sources – government, households and donors – into a common framework, giving a better picture of who pays for what. By allowing for an integrated view of all financing flows, the approach focuses on how to achieve targets in an equitable manner, helping better target educational resources and improve policy decisions.
The approach also supports monitoring of progress towards SDG 4, as the level of education spending per student by source of financing is one of the thematic indicators. Finally, publishing data on how resources are being used informs the various stakeholders – from government to teachers to communities – to help ensure that resources reach their intended purpose.
National policies respond to evidence from the national education accounts
In Senegal, the national education accounts have shown that, for both public and private spending, the share of household expenditure has been increasing and was equal to the share of the government spending in 2016 (about 48% each), although there are differences between sub-sectors. The share of aid in total education spending amounted to only approximately 3%.

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