Examine The Trends in Utilization of Non-Salary Budget (NSB) in Public Secondary Schools of District Rawalpindi

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ID: 311974
2026
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Abstract
The Non-Salary Budget (NSB) is a financial assistance program for public schools in Punjab, established in 2003 to improve educational quality and infrastructure. Since 2016, the NSB has been disbursed annually to public schools. This quantitative study examines the utilization trends of the NSB in public schools within District Rawalpindi, specifically identifying allocation priorities. Funds are disbursed quarterly—four times per fiscal year—via online credit by the District Education Authorities. Drawing and Disbursing Officers are authorized to spend these funds in accordance with school development plans. In District Rawalpindi, there are 585 high and higher secondary schools. Data for this study was collected using an online questionnaire completed by 75 school heads from 50 participating schools. The findings indicate that more than 90% NSB funds are utilized predominantly for operational expenses i.e., payment of utility bills, followed by repair and maintenance, whereas the purchase of new items reflects comparatively low utilization.
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Authors Ayesha Khalid
Journal Social Sciences & Humanity Research Review
Year 2026
DOI
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URL
https://sshrr.online/index.php/4/article/view/524
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