This document discusses issues around education finance data and decentralization in Asia. It notes that decentralization has shifted responsibilities and funding to local levels but has also increased development gaps and led to weak and cluttered reporting mechanisms. It highlights the need to connect "broken links" in gathering and organizing education finance data from various sources, including different government ministries and levels, as well as private organizations and schools. It emphasizes standardizing processes, strengthening capacity, and instituting systematic collection and use of data at the school level in order to develop a full picture of education financing.