The present paper reviews the progress and financing of elementary education with a special focus on the program Sarva Shiksha Abhiyan (SSA) in Gujarat. It attempts to understand the process and timing of the fund flow pattern from the Centre and Government of Gujarat to the state implementing societies to the district level; and to know the financial efficiency or fund utilization under SSA over a period of time and across districts. The paper identifies the pattern and timing of fund flow as one of the bottlenecks in proper utilization of the funds. Yet, the improved financial efficiency reported under the SSA program has not yet resulted in better process and outcome indicators (internal efficiency indicators) such as dropout rates, transition rates, and learning outcomes. Both the process and outcome indicators seriously raise concerns on the cost-effectiveness of the program, despite its improved financial efficiency.

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