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Nigeria accounts for 45% of the growing number of out-of-school children in West Africa. 1
The number of out-of-
school children is highly contested - with data ranging from 13.2 million to 10.2 million out-of-school children at
the primary level.2
The issue, however, is likely to be much greater as the government does not collect and report
on the number of out-of-school children at upper secondary school age. The true size of the education crisis in
Nigeria is therefore unknown.
School-age children in northern Nigeria face the biggest challenges accessing education, with the northern
states accounting for 69% of all out-of-school children. 3 4
The lack of accurate data on out-of-school children of all ages, coupled with outdated national legislation
and insufficient financing for education remain the primary bottlenecks for
Nigeria’s education ambitions.
of all out- of-school
children at primary level
are girls. 5
60%
30% of girls aged 9-12
have never been to school
at all. 6
30%
A rich urban boy can
expect to receive, on
average, 12 years of
education, while a poor
rural girl will only stay in
school for one year. 7
1:12
Girls across Nigeria are disproportionately affected:
EDUCATION
STATUS OF
IN NIGERIA
FACT SHEET:
2020
REFORMING BASIC
EDUCATIONINNIGERIA
3
In a country with high youth to adult population ratios, like Nigeria, doubling the
percentage of students finishing secondary school would halve the risk of conflict
and insurgencies. 15
Studies suggest that each year of education reduces the risk of conflict by around
20%. 16
Investing in girls’ education can be particularly transformative. Studies have
shown that achieving gender equality in education decreases the likelihood of
conflict by as much as 37%.17
Education can strengthen children’s resilience to withstand situations of crisis and
conflict. Schools can be an important sanctuary for children, shielding them against
the harmful impacts of conflict, and helping them to overcome trauma.18
Peace & Prosperity in Nigeria
Economic Growth
Education - particularly secondary education - is the most effective way to develop
the skills needed for work and life, making it the best investment to expand
prospects of skilled and adequately paid employment. 11
Earnings increase by approximately 8-10% for each additional year of schooling
(with larger increases for women) 12
and if every child completed 12 years of
education, the number of people living in poverty would be reduced by more than
half. 13
Education is therefore critical for achieving the government’s Economic
Recovery and Growth Plan.
A dollar invested in an additional year of schooling, particularly for girls, generates
earnings and health benefits of $4 dollars in middle income countries like
Nigeria. 14
A Healthier Workforce
Women with post-primary education are five times more likely than illiterate
women to be educated about the risk of HIV/AIDS and know how to protect and
prevent sexually transmitted infections. 8
Every additional year of school a girl completes cuts rates of infant mortality by
5 to 10%. 9
If all girls received 12 years of education, the frequency of early births
would drop by 59% and child deaths would decrease by 49%. 10
Education - particularly girls’
secondary education - is one
of the best investments in:
2
THE OPPORTUNITY:
IN EDUCATION
BENEFITS OF INVESTING
4
The Universal Basic Education (UBE) Act of 2004 establishes the
right of children at primary and junior secondary school levels
to free, universal, basic education. It defines basic education as
a full nine years of formal schooling. This parameter excludes
secondary school children aged between 15 and 18 years, leav-
ing many children, and girls in particular, without the education
they need to build a better future for their families, communities
and country.
Ensuring that all children, particularly those most vulnerable
and marginalised, have access to 12 years of safe, free quality
education is critical for Nigeria to meet its global and regional
commitments to education, as a signatory to the Sustainable
Development Goals (SDGs) and the African Union Agenda 2063.
Many countries in the continent are revising their legislation to
expand the scope of free and compulsory education to include
senior secondary. In Malawi, the Education Act 2012 provides
free and compulsory education for primary school education,
but it covers up to the age of 17. Kenya’s Basic Education Act 2013
redefines ‘basic education’ and has provisions for the right to
free and compulsory education from pre-primary up to senior
secondary education. It also covers continuous adult education.
While State Governments' budgets for education are largely
poor and opaque, the National budget of the Federal Govern-
ment for education has been trending downward for the last
few years. The percentage of the federal budget allocated to ed-
ucation has periodically decreased from 7.4% in 2017 to 6.7% in
2020. 19 20
This is far from the global target of allocating 20% of
government budgets to education. Meeting this global bench-
mark will be critical for addressing the country's education crisis
and would require a significant turnaround from the country’s
historically low level of federal financing for education.
While the financing of basic education is the shared responsibil-
ity of the states and local governments, the federal government
contributes 2% of its Consolidated Revenue Fund (CRF) to sup-
port the implementation of the UBE Act. 21
Secondary educa-
tion is, however, the responsibility of all levels of government. If
the right to education were to be enhanced to align with global
commitments, there is currently no fund that covers the senior
secondary education nor any existing constitutional financing
provision to guarantee its delivery of free senior secondary ed-
ucation.
The right to education must be amended and legislative provi-
sions made for funding secondary education. Nevertheless the
current CRF allocation will be insufficient for the Universal Basic
Education Commission (UBEC) to be able to take on the added
responsibility of senior secondary. Without enhancing funding
for education it could risk diminishing quality and standards of
primary and junior secondary.
States budgets for education are often insufficient. States have
underutilised the intervention fund for UBE, which is seldom ac-
cessed by many states, who would only have had to contribute a
50% counterpart funding to access the funds. In 2016, only three
out of the 36 States and the Federal Capital Territory (FCT), Abuja,
provided the matching grant to access the funds, compared to
19 States in 2015. 22
As of July 22, 2019, about 51.6 Billion Naira of
the UBE intervention funds remain unaccessed at UBEC. 23
LIMITATIONS
TO THE RIGHT
TO EDUCATION:
1 2
INSUFFICIENT
FINANCING AND
COMMITMENT TO
EDUCATION:
To unlock the catalytic benefits of education, the government must make progressive amendments to enhance the
right to education and financing to education to ensure that this right can be realised.
African Union Agenda 2063:
The Africa We Want -
Expand universal access to quality early
childhood, primary and secondary
education and expand and consolidate
gender parity in education.
Sustainable Development Goal 4 -
Ensure inclusive and equitable quality
education and promote lifelong
learning opportunities for all by 2030.
REGIONAL AND GLOBAL
EDUCATION COMMITMENTS
3
BARRIERS TO PROGRESSIVE
UNIVERSALISATION
THE CHALLENGE:
5
EXTEND THE
RIGHT TO EDUCATION:
• Redefine basic education - The government should amend
the UBE Act to redefine ‘basic education’ to cover up to 12 years
of education. This would position Nigeria among other African
countries like Kenya and Malawi that have taken steps to align
their legislation to commitments in SDGs Goal 4 and the African
Union Agenda 2063.
MORE AND BETTER
FINANCING FOR EDUCATION:
• Increase the Consolidated Revenue Fund to between 3-5% -
Extending the right to education to those up to 18 years will re-
IMPROVE MEASUREMENTS
FOR OUT-OF-SCHOOL CHILDREN:
• Identify the true scale of the issue - Given the wide range of
conflicting data on out-of-school children at primary level in Ni-
geria, the government should take steps to gather more accu-
rate data on the scale of the issue. This consensus is critical to
be able to accurately plan for how to improve access to, and the
quality of, education in Nigeria.
• Measure out-of-school children at secondary level - There is
a critical need to measure and publish the number of out-of-
school children of secondary level that is disaggregated by gen-
der. This will enable Nigeria to have a more comprehensive view
of the education challenges and be able to use this information
to plan appropriate measures to ensure all children have access
to 12 years of safe, free, quality education.
1. The Guardian Nigeria (October 2018) Nigeria accounts for 45% of out of school children
in West Africa, says UNICEF [accessed February 2020] https://guardian.ng/news/nigeria-
accounts-for-45-out-of-school-children-in-west-africa-says-unicef/
2. Universal Basic Education Commission (2018) 2018 Digest of Statistics for Public Basic
Education Schools in Nigeria. https://www.ubec.gov.ng/media/news/526415d9-ed64-
46cd-a2b1-659a26d66507/
3. States with the most out-of-school children are Benue, Jigawa, Kaduna, Kano, Katsina,
Sokoto, Taraba, Yobe and Zamfara states in the North and Akwa Ibom, Ebonyi and
Oyo states in the South. From MICS (February 2018), Multiple Indicator Cluster Survey
2017-17: National Survey Finding Report. https://www.unicef.org/nigeria/media/1406/file/
Nigeria-MICS-2016-17.pdf.pdf
4. Premium Times (June 2019) Eight million out-of-school children in 10 Nigerian states
and Abuja – UNICEF [accessed February 2020] https://www.premiumtimesng.com/
news/headlines/335352-eight-million-out-of-school-children-in-10-nigerian-states-and-
abuja-unicef.html
5. ibid.
6. UNESCO-WIDE. World Inequality Database on Education. https://www.education-in-
equalities.org/ [accessed February 2020]
7. Gordon, R., Marston, L., Rose, P. and Zubairi, A. (2019) 12 Years of Quality Education for
All Girls: A Commonwealth Perspective. University of Cambridge: REAL Centre. https://
doi.org/10.5281/zenodo.2542579/
8. UNICEF (2000) The Education Vaccine Against HIV. [accessed February 2020] https://
www.researchgate.net/publication/238088220_The_education_vaccine_against_HIV
9. Schultz, T. Paul (1993) “Returns to Women’s Schooling” in Women’s Education in Devel-
oping Countries: Barriers, Benefits, and Policy. Baltimore: Johns Hopkins University Press.
10. Malala Fund (2015) Beyond Basics, Making 12 Years of Education a Reality for Girls
Globally. http://assets.ctfassets.net/xnpfvoz3thme/6hzhBI8VheqCWukYgUwaoU/5bef71d-
5c7e8fcb156ccbd6d54536306/Beyond.Basics.pdf
11. UNESCO (2016) Global Education Monitoring Report 2016. Education for People
and Planet: Creating Sustainable Futures for All. http://unesdoc.unesco.org/imag-
es/0024/002457/245752e.pdf
12. World Bank (2018) World Development Report: Learning to Realize Education’s Prom-
ise. https://www.worldbank.org/en/publication/wdr2018
13. UNESCO (2017) Reducing global poverty through universal primary and secondary
education. http://unesdoc.unesco.org/images/0025/002503/250392e.pdf
14. Education Commission (2016) The Learning Generation: Investing in Education for a
Changing World. https://report.educationcommission.org/wp-content/uploads/2016/09/
Learning_Generation_Full_Report.pdf
15. UNESCO (2014) Sustainable Development Begins with Education: How Education
Can Contribute to the Proposed Post-2015 Goals. https://unesdoc.unesco.org/ark:/48223/
pf0000230508
16. Paul Collier/World Bank (1999) Doing Well out of War. http://siteresources.worldbank.
RECOMMENDATIONS
org/INTKNOWLEDGEFORCHANGE/Resources/491519-1199818447826/28137.pdf
17. FHI 360 (2014) Armed conflict and education inequality: what do we know? https://
www.epdc.org/epdc-data-points/armed-conflict-and-education-inequality-what-do-
we-know
18. Education Cannot Wait (2019) A Call for Action: A case for investment in quality
education in crisis. https://reliefweb.int/sites/reliefweb.int/files/resources/ECW_Casefor-
Investment_web.pdf
19. Federal Republic of Nigeria, Budget Office of the Federation https://www.budge-
toffice.gov.ng/
20. Educeleb (October 2019) Nigeria allocates 6.7% of 2020 budget to education
ministry [accessed February 2020] https://educeleb.com/nigerian-2020-budget-edu-
cation-ministry/
21. ibid [assuming this follows Educeleb October 2019].
22. UBEC (Aug, 2019) - Unaccessed Matching Grant from (2005 - 2019) https://ubec-static.
s3.amazonaws.com/media/grant/UPDATE_OF_MATCHING_GRANT_TO_STATES_AS_
AT_22ND_JULY_2019_-_UNACCESSED.pdf
23. The Guardian (April 2017) States fail to access N65 billion UBEC funds [accessed Feb-
ruary 2020] https://guardian.ng/news/states-fail-to-access-n65-billion-ubec-funds/
24. Education Commission (2016) The Learning Generation: Investing in Education for a
Changing World. https://report.educationcommission.org/wp-content/uploads/2016/09/
Learning_Generation_Full_Report.pdf
quire expanding the proportion of the Consolidated Revenue
Fund (CRF) that is allocation to education. This additional fund-
ing is integral to ensure that the UBE Commission can take on
the responsibility of senior secondary without diminishing qual-
ity and standards of primary and junior secondary.
• Adopt a progressive universalism approach - To make 12 years
of education for all a reality and achieve the leave no-one be-
hind agenda of the SDGs we must focus on the (mostly poor and
rural) girls who either fail to enter school, or who drop out be-
fore completing primary, and will therefore not benefit from ex-
panded provision of schooling at secondary level at this time. It is
therefore important for Nigeria to prioritise these groups when
allocating scarce resources. This implies initially focusing public
funding to the lower levels of the education system, and, within
that, to those left behind because of poverty, disability, and so-
cial disadvantage. 24
This should be supplemented by efforts to
help marginalised girls overcome the barriers to education that
occur during adolescence, through provision of targeted finan-
cial and in-kind support, helping such girls to access secondary
education.
• Expand the sources of funding for education - In addition to in-
creasing the allocation of CRF to education, Nigeria needs to ur-
gently increase domestic resource mobilisation for education by
increasing its tax effort and prioritising education appropriately
in national and state budgets in line with global benchmarks.
• Ensure funding is strategically targeted - The federal govern-
ment should consider using equity-based funding formulas to
ensure that more funding is targeted to poorer States and dis-
tricts.
REFERENCES
4

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2020 fact sheet reforming basic education in Nigeria

  • 1. 2 Nigeria accounts for 45% of the growing number of out-of-school children in West Africa. 1 The number of out-of- school children is highly contested - with data ranging from 13.2 million to 10.2 million out-of-school children at the primary level.2 The issue, however, is likely to be much greater as the government does not collect and report on the number of out-of-school children at upper secondary school age. The true size of the education crisis in Nigeria is therefore unknown. School-age children in northern Nigeria face the biggest challenges accessing education, with the northern states accounting for 69% of all out-of-school children. 3 4 The lack of accurate data on out-of-school children of all ages, coupled with outdated national legislation and insufficient financing for education remain the primary bottlenecks for Nigeria’s education ambitions. of all out- of-school children at primary level are girls. 5 60% 30% of girls aged 9-12 have never been to school at all. 6 30% A rich urban boy can expect to receive, on average, 12 years of education, while a poor rural girl will only stay in school for one year. 7 1:12 Girls across Nigeria are disproportionately affected: EDUCATION STATUS OF IN NIGERIA FACT SHEET: 2020 REFORMING BASIC EDUCATIONINNIGERIA
  • 2. 3 In a country with high youth to adult population ratios, like Nigeria, doubling the percentage of students finishing secondary school would halve the risk of conflict and insurgencies. 15 Studies suggest that each year of education reduces the risk of conflict by around 20%. 16 Investing in girls’ education can be particularly transformative. Studies have shown that achieving gender equality in education decreases the likelihood of conflict by as much as 37%.17 Education can strengthen children’s resilience to withstand situations of crisis and conflict. Schools can be an important sanctuary for children, shielding them against the harmful impacts of conflict, and helping them to overcome trauma.18 Peace & Prosperity in Nigeria Economic Growth Education - particularly secondary education - is the most effective way to develop the skills needed for work and life, making it the best investment to expand prospects of skilled and adequately paid employment. 11 Earnings increase by approximately 8-10% for each additional year of schooling (with larger increases for women) 12 and if every child completed 12 years of education, the number of people living in poverty would be reduced by more than half. 13 Education is therefore critical for achieving the government’s Economic Recovery and Growth Plan. A dollar invested in an additional year of schooling, particularly for girls, generates earnings and health benefits of $4 dollars in middle income countries like Nigeria. 14 A Healthier Workforce Women with post-primary education are five times more likely than illiterate women to be educated about the risk of HIV/AIDS and know how to protect and prevent sexually transmitted infections. 8 Every additional year of school a girl completes cuts rates of infant mortality by 5 to 10%. 9 If all girls received 12 years of education, the frequency of early births would drop by 59% and child deaths would decrease by 49%. 10 Education - particularly girls’ secondary education - is one of the best investments in: 2 THE OPPORTUNITY: IN EDUCATION BENEFITS OF INVESTING
  • 3. 4 The Universal Basic Education (UBE) Act of 2004 establishes the right of children at primary and junior secondary school levels to free, universal, basic education. It defines basic education as a full nine years of formal schooling. This parameter excludes secondary school children aged between 15 and 18 years, leav- ing many children, and girls in particular, without the education they need to build a better future for their families, communities and country. Ensuring that all children, particularly those most vulnerable and marginalised, have access to 12 years of safe, free quality education is critical for Nigeria to meet its global and regional commitments to education, as a signatory to the Sustainable Development Goals (SDGs) and the African Union Agenda 2063. Many countries in the continent are revising their legislation to expand the scope of free and compulsory education to include senior secondary. In Malawi, the Education Act 2012 provides free and compulsory education for primary school education, but it covers up to the age of 17. Kenya’s Basic Education Act 2013 redefines ‘basic education’ and has provisions for the right to free and compulsory education from pre-primary up to senior secondary education. It also covers continuous adult education. While State Governments' budgets for education are largely poor and opaque, the National budget of the Federal Govern- ment for education has been trending downward for the last few years. The percentage of the federal budget allocated to ed- ucation has periodically decreased from 7.4% in 2017 to 6.7% in 2020. 19 20 This is far from the global target of allocating 20% of government budgets to education. Meeting this global bench- mark will be critical for addressing the country's education crisis and would require a significant turnaround from the country’s historically low level of federal financing for education. While the financing of basic education is the shared responsibil- ity of the states and local governments, the federal government contributes 2% of its Consolidated Revenue Fund (CRF) to sup- port the implementation of the UBE Act. 21 Secondary educa- tion is, however, the responsibility of all levels of government. If the right to education were to be enhanced to align with global commitments, there is currently no fund that covers the senior secondary education nor any existing constitutional financing provision to guarantee its delivery of free senior secondary ed- ucation. The right to education must be amended and legislative provi- sions made for funding secondary education. Nevertheless the current CRF allocation will be insufficient for the Universal Basic Education Commission (UBEC) to be able to take on the added responsibility of senior secondary. Without enhancing funding for education it could risk diminishing quality and standards of primary and junior secondary. States budgets for education are often insufficient. States have underutilised the intervention fund for UBE, which is seldom ac- cessed by many states, who would only have had to contribute a 50% counterpart funding to access the funds. In 2016, only three out of the 36 States and the Federal Capital Territory (FCT), Abuja, provided the matching grant to access the funds, compared to 19 States in 2015. 22 As of July 22, 2019, about 51.6 Billion Naira of the UBE intervention funds remain unaccessed at UBEC. 23 LIMITATIONS TO THE RIGHT TO EDUCATION: 1 2 INSUFFICIENT FINANCING AND COMMITMENT TO EDUCATION: To unlock the catalytic benefits of education, the government must make progressive amendments to enhance the right to education and financing to education to ensure that this right can be realised. African Union Agenda 2063: The Africa We Want - Expand universal access to quality early childhood, primary and secondary education and expand and consolidate gender parity in education. Sustainable Development Goal 4 - Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all by 2030. REGIONAL AND GLOBAL EDUCATION COMMITMENTS 3 BARRIERS TO PROGRESSIVE UNIVERSALISATION THE CHALLENGE:
  • 4. 5 EXTEND THE RIGHT TO EDUCATION: • Redefine basic education - The government should amend the UBE Act to redefine ‘basic education’ to cover up to 12 years of education. This would position Nigeria among other African countries like Kenya and Malawi that have taken steps to align their legislation to commitments in SDGs Goal 4 and the African Union Agenda 2063. MORE AND BETTER FINANCING FOR EDUCATION: • Increase the Consolidated Revenue Fund to between 3-5% - Extending the right to education to those up to 18 years will re- IMPROVE MEASUREMENTS FOR OUT-OF-SCHOOL CHILDREN: • Identify the true scale of the issue - Given the wide range of conflicting data on out-of-school children at primary level in Ni- geria, the government should take steps to gather more accu- rate data on the scale of the issue. This consensus is critical to be able to accurately plan for how to improve access to, and the quality of, education in Nigeria. • Measure out-of-school children at secondary level - There is a critical need to measure and publish the number of out-of- school children of secondary level that is disaggregated by gen- der. This will enable Nigeria to have a more comprehensive view of the education challenges and be able to use this information to plan appropriate measures to ensure all children have access to 12 years of safe, free, quality education. 1. The Guardian Nigeria (October 2018) Nigeria accounts for 45% of out of school children in West Africa, says UNICEF [accessed February 2020] https://guardian.ng/news/nigeria- accounts-for-45-out-of-school-children-in-west-africa-says-unicef/ 2. Universal Basic Education Commission (2018) 2018 Digest of Statistics for Public Basic Education Schools in Nigeria. https://www.ubec.gov.ng/media/news/526415d9-ed64- 46cd-a2b1-659a26d66507/ 3. States with the most out-of-school children are Benue, Jigawa, Kaduna, Kano, Katsina, Sokoto, Taraba, Yobe and Zamfara states in the North and Akwa Ibom, Ebonyi and Oyo states in the South. From MICS (February 2018), Multiple Indicator Cluster Survey 2017-17: National Survey Finding Report. https://www.unicef.org/nigeria/media/1406/file/ Nigeria-MICS-2016-17.pdf.pdf 4. Premium Times (June 2019) Eight million out-of-school children in 10 Nigerian states and Abuja – UNICEF [accessed February 2020] https://www.premiumtimesng.com/ news/headlines/335352-eight-million-out-of-school-children-in-10-nigerian-states-and- abuja-unicef.html 5. ibid. 6. UNESCO-WIDE. World Inequality Database on Education. https://www.education-in- equalities.org/ [accessed February 2020] 7. Gordon, R., Marston, L., Rose, P. and Zubairi, A. (2019) 12 Years of Quality Education for All Girls: A Commonwealth Perspective. University of Cambridge: REAL Centre. https:// doi.org/10.5281/zenodo.2542579/ 8. UNICEF (2000) The Education Vaccine Against HIV. [accessed February 2020] https:// www.researchgate.net/publication/238088220_The_education_vaccine_against_HIV 9. Schultz, T. Paul (1993) “Returns to Women’s Schooling” in Women’s Education in Devel- oping Countries: Barriers, Benefits, and Policy. Baltimore: Johns Hopkins University Press. 10. Malala Fund (2015) Beyond Basics, Making 12 Years of Education a Reality for Girls Globally. http://assets.ctfassets.net/xnpfvoz3thme/6hzhBI8VheqCWukYgUwaoU/5bef71d- 5c7e8fcb156ccbd6d54536306/Beyond.Basics.pdf 11. UNESCO (2016) Global Education Monitoring Report 2016. Education for People and Planet: Creating Sustainable Futures for All. http://unesdoc.unesco.org/imag- es/0024/002457/245752e.pdf 12. World Bank (2018) World Development Report: Learning to Realize Education’s Prom- ise. https://www.worldbank.org/en/publication/wdr2018 13. UNESCO (2017) Reducing global poverty through universal primary and secondary education. http://unesdoc.unesco.org/images/0025/002503/250392e.pdf 14. Education Commission (2016) The Learning Generation: Investing in Education for a Changing World. https://report.educationcommission.org/wp-content/uploads/2016/09/ Learning_Generation_Full_Report.pdf 15. UNESCO (2014) Sustainable Development Begins with Education: How Education Can Contribute to the Proposed Post-2015 Goals. https://unesdoc.unesco.org/ark:/48223/ pf0000230508 16. Paul Collier/World Bank (1999) Doing Well out of War. http://siteresources.worldbank. RECOMMENDATIONS org/INTKNOWLEDGEFORCHANGE/Resources/491519-1199818447826/28137.pdf 17. FHI 360 (2014) Armed conflict and education inequality: what do we know? https:// www.epdc.org/epdc-data-points/armed-conflict-and-education-inequality-what-do- we-know 18. Education Cannot Wait (2019) A Call for Action: A case for investment in quality education in crisis. https://reliefweb.int/sites/reliefweb.int/files/resources/ECW_Casefor- Investment_web.pdf 19. Federal Republic of Nigeria, Budget Office of the Federation https://www.budge- toffice.gov.ng/ 20. Educeleb (October 2019) Nigeria allocates 6.7% of 2020 budget to education ministry [accessed February 2020] https://educeleb.com/nigerian-2020-budget-edu- cation-ministry/ 21. ibid [assuming this follows Educeleb October 2019]. 22. UBEC (Aug, 2019) - Unaccessed Matching Grant from (2005 - 2019) https://ubec-static. s3.amazonaws.com/media/grant/UPDATE_OF_MATCHING_GRANT_TO_STATES_AS_ AT_22ND_JULY_2019_-_UNACCESSED.pdf 23. The Guardian (April 2017) States fail to access N65 billion UBEC funds [accessed Feb- ruary 2020] https://guardian.ng/news/states-fail-to-access-n65-billion-ubec-funds/ 24. Education Commission (2016) The Learning Generation: Investing in Education for a Changing World. https://report.educationcommission.org/wp-content/uploads/2016/09/ Learning_Generation_Full_Report.pdf quire expanding the proportion of the Consolidated Revenue Fund (CRF) that is allocation to education. This additional fund- ing is integral to ensure that the UBE Commission can take on the responsibility of senior secondary without diminishing qual- ity and standards of primary and junior secondary. • Adopt a progressive universalism approach - To make 12 years of education for all a reality and achieve the leave no-one be- hind agenda of the SDGs we must focus on the (mostly poor and rural) girls who either fail to enter school, or who drop out be- fore completing primary, and will therefore not benefit from ex- panded provision of schooling at secondary level at this time. It is therefore important for Nigeria to prioritise these groups when allocating scarce resources. This implies initially focusing public funding to the lower levels of the education system, and, within that, to those left behind because of poverty, disability, and so- cial disadvantage. 24 This should be supplemented by efforts to help marginalised girls overcome the barriers to education that occur during adolescence, through provision of targeted finan- cial and in-kind support, helping such girls to access secondary education. • Expand the sources of funding for education - In addition to in- creasing the allocation of CRF to education, Nigeria needs to ur- gently increase domestic resource mobilisation for education by increasing its tax effort and prioritising education appropriately in national and state budgets in line with global benchmarks. • Ensure funding is strategically targeted - The federal govern- ment should consider using equity-based funding formulas to ensure that more funding is targeted to poorer States and dis- tricts. REFERENCES 4