This information can be obtained from Departments of Human Resources or the public service administration. It generally corresponds to the mid-career salary (it can be expressed as a monthly or yearly salary – the latter is generally more useful), but should ideally include other types of compensation (e.g., social security, allowances and retirement contributions).

This indicator is only useful when all (or at least most) teachers are public servants, and if only one type of “educator” is present in the classroom (in ECE there might be a teacher and an assistant or paraprofessional, for instance; in that case, a breakdown by type of educator will be more useful – refer to other indicators below).

Do note that salary scales often deal with basic salaries only and do not include allowances that can form a big part of salaries.

This indicator is a better description of reality, especially when there are several types of teachers (contract or volunteer teachers for instance), or when there might be many young or old teachers (thus not in their mid-career).

This will need to be calculated and distinguished based on the type of teacher. Civil servants’ salaries may be computed using the payroll, Human Resources nominal roll (nominal roll is payroll data of active employees), and EMIS. Non-civil servants (I.e. volunteers, community-based teachers, etc.) may be computed by identifying their number from EMIS and/or HR data. The actual budget may capture subventions, or government grants or incentives, to non-civil servant teachers.

Important It is important, as much as possible, to distinguish, both in the numerator and the denominator, the teachers actually teaching from those hired and paid as teachers but having administrative or other functions, for instance, such as grounds caretakers or school cooks.

The average (yearly) teacher salary as a multiple of the GDP per capita allows for informative international comparisons and provides information on the relative wealth of teachers in their respective countries.

Describing the salary of teachers by type is crucial when there are for instance:

• Civil Servant
• Contract
• Community-based teachers
• Volunteers
• Teacher Trainees
• Refugee Teachers or Volunteers

These different teachers often have very different remuneration. Different types of educators (teachers and assistants for instance) also have different learner/educator ratios (see below).

The number of learners per teacher (or per educator such as teacher assistant, nanny term used locally for paraprofessional) is a direct determinant of the total teacher salary bill.

When various types of educators (I.e. civil servant teacher and teacher assistant) may be present in a classroom, Important this indicator is important to calculate and to project.

The number of classes per classroom is used to project the need for classroom construction. Ideally, there should be one classroom per class (or pedagogic group), but it is not always the case, for instance when double shift systems are in place (some children go to school in the morning, other children attend in the afternoon), or when some classes need to be held outside, or in temporary classrooms.

The number of classes per classroom is used to project the need for classroom construction. Ideally, there should be one classroom per class (or pedagogic group), but it is not always the case, Example for instance when double shift systems are in place (some children go to school in the morning, other children attend in the afternoon), or when some classes need to be held outside, or in temporary classrooms.

The unit cost of a fully-equipped, quality classroom will allow for the calculation of cost of the infrastructure needs. The cost of learning materials for the new classrooms is generally calculated separately, as these have shorter lifespans and may be required for existing classrooms as well.

Important It is important to compare the cost of various types of construction (permanent, pre-fab, temporary with local materials, temporary learning shelters in crises, etc.) as well as different modes of procurement (central, decentralised, community-based, humanitarian sector, etc).

Consideration should also be given to prospective life spans of the different types of construction, when considering policy options, although the lifespans of most are likely to go beyond that of the simulation model.

The number of latrines per learner is used to project the need for future latrine construction. In some cases, it may not be possible to distinguish the number of latrines available for ECE learners from those available to other levels of education e.g. when ECE centers are attached to primary schools. In such cases, an estimate based on the relative proportions of learners can be used.

Attention should be paid to the types of latrines and the procurement processes as they may both significantly impact costs.

Costs may also include related handwashing and drinking water facilities and ensuring latrines are gender-responsive and safe.

In situations when a significant number of classrooms may need to be rehabilitated (in particular in the absence of a secured maintenance budget or in crises), this indicator will help the costing.

A rehabilitation budget can be considered as an initial investment to bring the classroom stock to established standards or policy objectives, or as a regular budget (with a certain % of classrooms needing rehabilitation every year), when a recurrent maintenance is absent or insufficient.

The number of LM kits per class is an indicator of shortage of learning materials. Ideally, there should be one kit per class, but this indicator is often lower than 1, indicating that a number of classes do not have adequate learning materials.

Important Note that it is important to understand exactly what is collected in EMIS: are schools reporting the presence of some learning materials, or full sets of LMs newly procured centrally, or are sets of LMs deemed adequate even if they were produced locally (based on which criteria?). Important Understanding exactly what is measured is important to interpret this indicator properly.

The cost of one LM kit can be collected from earlier procurement efforts, or estimated from the procurement of similar items. If those are not available, market research can be conducted.

Similar to construction, it may be interesting to consider and compare various types of procurement: central, decentralized, community driven, humanitarian, etc., which are likely to have different costs.

Attention should be paid to avoid double counting learners if multiple social services are being considered, if similar services are provided by multiple partners in the same target area, etc.

Particular attention should also be paid when social services take place within ECE centres but are financed by other Ministries or actors. Example Immunization by the Ministry of Health, psychosocial support by the Ministry of Social Welfare.

This is the cost associated of the pre-service training of one teacher for one year. To obtain the total cost of teacher training, it needs to be multiplied by the number of years of the training as defined in contexts.

Different teacher types and service delivery models may have different training types and costs (Example formal, contracted government teachers trained in a specialized ECE course in a government teacher training institution or a government-provided pre-service teacher training course versus a alternative school-readiness model’s shorter, two week in-service or continued professional development/CPD training).

It is not always easy to separate the costs associated with ECE teacher training from those of other teachers (Example primary teachers, typically, who are often trained in the same institutes, or teachers trained in crisis contexts where one training may be provided to all teachers).

If costs are bulked together, the total expenditure for teacher training of the teacher institute by the total number of trainees, which amounts to assuming that costs are the same for all types of teachers. The number of years of training may differ.

This is the cost associated with providing in-service training to one teacher.

The nature and cost of what is deemed in-serve training can vary significantly from comprehensive, long-term training to obtain certification for unqualified teachers, to specific one-day trainings for already qualified teachers.

Important It is important that what is costed corresponds closely to the planned policies and their activities.

If the longer-term certification of unqualified teachers is the focus and it lasts more than one year, then it should be multiplied by the number of years required.

This information can be obtained from the Department of Human Resources or the public service administration. As for teachers, it generally corresponds to the mid-career salary (it can be expressed as a monthly or yearly salary – the latter is generally more useful), but should ideally include other types of compensation (social security and retirement contributions), and could also include the recurrent budget put at their disposal (for transportation, for instance). This variant of the indicator is particularly useful when the policy explicitly plans for an increase in the number of inspectors.

Another indicator which could be useful to calculate related to this indicator is the average number of ECE institutions supervised by one inspector.

This variant is useful especially at the long -term financial simulation stage, when no clear strategy is set for the inspectorates, but an increase of their budget is planned.

The infrastructure maintenance and operational (including electricity, heating etc.) costs can be expressed per classroom, in which case it will be multiplied by the number of ECE classrooms in the costing, or as a bulk percentage of the recurrent expenditures.

In both cases, it might be difficult to separate ECE classrooms and maintenance and operational costs from those of other sub-sectors, primary in particular. In that case, the calculation may be completed for all undistinguishable classrooms.

The infrastructure maintenance and operational (including electricity, heating etc.) costs can be expressed per classroom, in which case it will be multiplied by the number of ECE classrooms in the costing, or as a bulk percentage of the recurrent expenditures.

In both cases, it might be difficult to separate ECE classrooms and maintenance and operational costs from those of other sub-sectors, primary in particular. In that case, the calculation may be completed for all undistinguishable classrooms.

This indicator is useful for financial simulations , as there is always a level of approximation in the projections (cf. Models 3 and 4 in the Annex, and the Sao Tome & Principe simulation model example in the Toolkit ).

Whether the specific projections only include teacher salaries, or a number of other types of strategic and process expenditures (learning materials, maintenance, etc.), the “rest” needs to be estimated as a bulk share of the total recurrent expenditure for the subsector. It can be understood as the “overhead” cost of running key ECE services.

Refer to unit cost matrix example from Ghana (in Additional Resources)

The average (yearly) teacher salary as a multiple of the GDP per capita allows for informative international comparisons and provides information on the relative wealth of teachers in their respective countries.