{
  "schemaVersion": "iceqc.research-report.reader.v1",
  "document": {
    "id": "doc-iceqc-r-2009-01",
    "slug": "transparency-allocation-public-education-resources",
    "documentNumber": "ICEQC-R-2009-01",
    "title": "Transparency in the Allocation of Public Education Resources",
    "subtitle": "A global standards-interpretive study of allocation rules, evidence, equity, fiscal execution and public accountability",
    "family": "RESEARCH",
    "reportType": "THEMATIC_RESEARCH_REPORT",
    "researchCategory": "STANDARDS_INTERPRETATION",
    "reportArchetype": "STANDARDS_INTERPRETIVE_STUDY",
    "geographicScope": "Global",
    "ownerBody": "ICEQC Research and Policy Directorate",
    "publisher": "International Council for Education Quality Certification (ICEQC)",
    "publicIdentity": "ICEQC_ONLY"
  },
  "version": {
    "id": "ver-iceqc-r-2009-01-en-2009-01-30",
    "edition": "2009",
    "versionLabel": "Published 2009-01-30",
    "language": "en",
    "authoritativeLanguage": "en",
    "status": "PUBLISHED",
    "publicationDate": "2009-01-30",
    "evidenceCutoffDate": "2009-01-30",
    "statusNotice": "This is the controlled English edition. Evidence and institutional status are stated as at the evidence cut-off date.",
    "summary": "Public education resources are allocated through laws, formulas, budgets, administrative judgement, transfers, posts, procurement and local spending. Transparency requires more than publication of an aggregate education budget. It requires an intelligible connection between public purpose, allocation rule, evidence, institutional receipt and the educational function delivered."
  },
  "publicationControl": {
    "matrixRecordId": "ICEQC-R-2009-01",
    "temporalBasis": "CONTEMPORANEOUS_AS_AT_PUBLICATION_DATE",
    "originalAuthorship": "ICEQC",
    "suggestedMainTextWords": 17000,
    "suggestedTechnicalAnnexWords": 6500,
    "suggestedTotalWords": 23500,
    "actualMainTextWords": 25685,
    "actualTechnicalAnnexWords": 0,
    "actualTotalWords": 25685
  },
  "frontMatter": {
    "executiveSummary": [
      "Public education resources are allocated through laws, formulas, budgets, administrative judgement, transfers, posts, procurement and local spending. Transparency requires more than publication of an aggregate education budget. It requires an intelligible connection between public purpose, allocation rule, evidence, institutional receipt and the educational function delivered.",
      "This requirement is particularly important during economic contraction. Scarcity can increase legitimate need for prioritisation, reallocation and exception; it can also weaken predictability and make unequal effects less visible. Transparency does not prevent difficult choices. It makes authority, criterion, distribution and consequence open to timely scrutiny and correction.",
      "The report examines appropriation, formulas, population, needs adjustment, teacher establishments, school grants, capital investment, procurement, intergovernmental transfers, household contribution, budget execution and public review. Each is tested for purpose, rule, data, distribution, timing, delivery, contestability and accountability.",
      "The central conclusion is that allocation information should follow the resource from decision to learner-facing service. Approval, release, payment and delivery are separate stages. Reporting that ends at budget approval can conceal delay, transfer, procurement failure or unequal local capacity. Conversely, local spending data without the governing allocation rule cannot show whether the institution received a fair and usable share."
    ],
    "keyFindings": [
      "Aggregate budgets do not explain allocation among institutions and learners.",
      "Formula variables, weights, data dates and exception authority should be public.",
      "Equity adjustments should correspond to evidenced barriers or delivery costs.",
      "Teacher payroll should be read with posts, vacancies, deployment and actual service.",
      "Approval, release, receipt, procurement and delivery require separate reporting.",
      "Timing can determine educational value even where annual amounts are sufficient.",
      "Decentralised duties should be reported with the finance and authority provided.",
      "Household payments should be visible where they supplement or replace public inputs.",
      "Affected institutions need timely data correction and review.",
      "Personal data protection is compatible with disclosure of allocation rules and aggregate effects."
    ],
    "scopeAndMethod": [
      "The report interprets transparency for public education resource allocation at national, subnational and institutional levels. It covers money, posts, materials, services and capital resources. It does not prescribe a single budget share, formula or governance structure.",
      "The evidence base includes Education for All monitoring, rights and inclusion instruments, comparative indicators, household methods, teacher principles and governance analysis available by the cutoff. It establishes public-interest expectations and evidence limitations rather than a universal administrative design.",
      "The method follows each allocation through purpose, legal authority, rule, data, distribution, decision, release, receipt, delivery and review. Transparency is sufficient where a reasonable affected reader can identify what was decided, why, on what evidence, with what material consequence and how an error or exception may be challenged.",
      "The analysis and institutional position reflect the record established by 30 January 2009."
    ]
  },
  "parts": [
    {
      "id": "part-iceqc-r-2009-01-i",
      "number": "I",
      "title": "Legal basis and appropriation",
      "anchor": "part-i-legal-basis-and-appropriation",
      "sectionIds": [
        "sec-iceqc-r-2009-01-1",
        "sec-iceqc-r-2009-01-2",
        "sec-iceqc-r-2009-01-3",
        "sec-iceqc-r-2009-01-4",
        "sec-iceqc-r-2009-01-5",
        "sec-iceqc-r-2009-01-6",
        "sec-iceqc-r-2009-01-7",
        "sec-iceqc-r-2009-01-8",
        "sec-iceqc-r-2009-01-9"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-ii",
      "number": "II",
      "title": "Allocation formula",
      "anchor": "part-ii-allocation-formula",
      "sectionIds": [
        "sec-iceqc-r-2009-01-10",
        "sec-iceqc-r-2009-01-11",
        "sec-iceqc-r-2009-01-12",
        "sec-iceqc-r-2009-01-13",
        "sec-iceqc-r-2009-01-14",
        "sec-iceqc-r-2009-01-15",
        "sec-iceqc-r-2009-01-16",
        "sec-iceqc-r-2009-01-17",
        "sec-iceqc-r-2009-01-18"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-iii",
      "number": "III",
      "title": "Population and enrolment basis",
      "anchor": "part-iii-population-and-enrolment-basis",
      "sectionIds": [
        "sec-iceqc-r-2009-01-19",
        "sec-iceqc-r-2009-01-20",
        "sec-iceqc-r-2009-01-21",
        "sec-iceqc-r-2009-01-22",
        "sec-iceqc-r-2009-01-23",
        "sec-iceqc-r-2009-01-24",
        "sec-iceqc-r-2009-01-25",
        "sec-iceqc-r-2009-01-26",
        "sec-iceqc-r-2009-01-27"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-iv",
      "number": "IV",
      "title": "Needs and equity adjustment",
      "anchor": "part-iv-needs-and-equity-adjustment",
      "sectionIds": [
        "sec-iceqc-r-2009-01-28",
        "sec-iceqc-r-2009-01-29",
        "sec-iceqc-r-2009-01-30",
        "sec-iceqc-r-2009-01-31",
        "sec-iceqc-r-2009-01-32",
        "sec-iceqc-r-2009-01-33",
        "sec-iceqc-r-2009-01-34",
        "sec-iceqc-r-2009-01-35",
        "sec-iceqc-r-2009-01-36"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-v",
      "number": "V",
      "title": "Teacher establishment and payroll",
      "anchor": "part-v-teacher-establishment-and-payroll",
      "sectionIds": [
        "sec-iceqc-r-2009-01-37",
        "sec-iceqc-r-2009-01-38",
        "sec-iceqc-r-2009-01-39",
        "sec-iceqc-r-2009-01-40",
        "sec-iceqc-r-2009-01-41",
        "sec-iceqc-r-2009-01-42",
        "sec-iceqc-r-2009-01-43",
        "sec-iceqc-r-2009-01-44",
        "sec-iceqc-r-2009-01-45"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-vi",
      "number": "VI",
      "title": "Operating grants and school funds",
      "anchor": "part-vi-operating-grants-and-school-funds",
      "sectionIds": [
        "sec-iceqc-r-2009-01-46",
        "sec-iceqc-r-2009-01-47",
        "sec-iceqc-r-2009-01-48",
        "sec-iceqc-r-2009-01-49",
        "sec-iceqc-r-2009-01-50",
        "sec-iceqc-r-2009-01-51",
        "sec-iceqc-r-2009-01-52",
        "sec-iceqc-r-2009-01-53",
        "sec-iceqc-r-2009-01-54"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-vii",
      "number": "VII",
      "title": "Capital investment",
      "anchor": "part-vii-capital-investment",
      "sectionIds": [
        "sec-iceqc-r-2009-01-55",
        "sec-iceqc-r-2009-01-56",
        "sec-iceqc-r-2009-01-57",
        "sec-iceqc-r-2009-01-58",
        "sec-iceqc-r-2009-01-59",
        "sec-iceqc-r-2009-01-60",
        "sec-iceqc-r-2009-01-61",
        "sec-iceqc-r-2009-01-62",
        "sec-iceqc-r-2009-01-63"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-viii",
      "number": "VIII",
      "title": "Procurement and contracting",
      "anchor": "part-viii-procurement-and-contracting",
      "sectionIds": [
        "sec-iceqc-r-2009-01-64",
        "sec-iceqc-r-2009-01-65",
        "sec-iceqc-r-2009-01-66",
        "sec-iceqc-r-2009-01-67",
        "sec-iceqc-r-2009-01-68",
        "sec-iceqc-r-2009-01-69",
        "sec-iceqc-r-2009-01-70",
        "sec-iceqc-r-2009-01-71",
        "sec-iceqc-r-2009-01-72"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-ix",
      "number": "IX",
      "title": "Intergovernmental transfer",
      "anchor": "part-ix-intergovernmental-transfer",
      "sectionIds": [
        "sec-iceqc-r-2009-01-73",
        "sec-iceqc-r-2009-01-74",
        "sec-iceqc-r-2009-01-75",
        "sec-iceqc-r-2009-01-76",
        "sec-iceqc-r-2009-01-77",
        "sec-iceqc-r-2009-01-78",
        "sec-iceqc-r-2009-01-79",
        "sec-iceqc-r-2009-01-80",
        "sec-iceqc-r-2009-01-81"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-x",
      "number": "X",
      "title": "Household contribution and private payment",
      "anchor": "part-x-household-contribution-and-private-payment",
      "sectionIds": [
        "sec-iceqc-r-2009-01-82",
        "sec-iceqc-r-2009-01-83",
        "sec-iceqc-r-2009-01-84",
        "sec-iceqc-r-2009-01-85",
        "sec-iceqc-r-2009-01-86",
        "sec-iceqc-r-2009-01-87",
        "sec-iceqc-r-2009-01-88",
        "sec-iceqc-r-2009-01-89",
        "sec-iceqc-r-2009-01-90"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-xi",
      "number": "XI",
      "title": "Execution, variance and reallocation",
      "anchor": "part-xi-execution-variance-and-reallocation",
      "sectionIds": [
        "sec-iceqc-r-2009-01-91",
        "sec-iceqc-r-2009-01-92",
        "sec-iceqc-r-2009-01-93",
        "sec-iceqc-r-2009-01-94",
        "sec-iceqc-r-2009-01-95",
        "sec-iceqc-r-2009-01-96",
        "sec-iceqc-r-2009-01-97",
        "sec-iceqc-r-2009-01-98",
        "sec-iceqc-r-2009-01-99"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-xii",
      "number": "XII",
      "title": "Public reporting, review and correction",
      "anchor": "part-xii-public-reporting-review-and-correction",
      "sectionIds": [
        "sec-iceqc-r-2009-01-100",
        "sec-iceqc-r-2009-01-101",
        "sec-iceqc-r-2009-01-102",
        "sec-iceqc-r-2009-01-103",
        "sec-iceqc-r-2009-01-104",
        "sec-iceqc-r-2009-01-105",
        "sec-iceqc-r-2009-01-106",
        "sec-iceqc-r-2009-01-107",
        "sec-iceqc-r-2009-01-108"
      ]
    },
    {
      "id": "part-iceqc-r-2009-01-xiii",
      "number": "XIII",
      "title": "Conclusions and minimum disclosure priorities",
      "anchor": "part-xiii-conclusions-and-minimum-disclosure-priorities",
      "sectionIds": [
        "sec-iceqc-r-2009-01-109",
        "sec-iceqc-r-2009-01-110",
        "sec-iceqc-r-2009-01-111",
        "sec-iceqc-r-2009-01-112",
        "sec-iceqc-r-2009-01-113",
        "sec-iceqc-r-2009-01-114",
        "sec-iceqc-r-2009-01-115",
        "sec-iceqc-r-2009-01-116"
      ]
    }
  ],
  "sections": [
    {
      "id": "sec-iceqc-r-2009-01-1",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "1",
      "title": "Allocation proposition",
      "anchor": "1-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-1-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the lawful authority, amount, purpose and period under which public education resources may be committed. Evidence should include appropriation, delegation and any conditions or transfers affecting the education vote. The material risk is that published totals can obscure whether funds are available for the stated purpose or have been moved after approval. Authorities should publish the governing instrument, material amendments and responsibility for authorisation. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-01"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-2",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "2",
      "title": "Purpose and scope",
      "anchor": "2-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-2-b001",
          "type": "PARAGRAPH",
          "text": "For legal basis and appropriation, transparency concerns the lawful authority, amount, purpose and period under which public education resources may be committed. The minimum evidence includes appropriation, delegation and any conditions or transfers affecting the education vote. The principal risk is that published totals can obscure whether funds are available for the stated purpose or have been moved after approval. Authorities should therefore publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-2-b002",
          "type": "PARAGRAPH",
          "text": "Need, early, correct, test, explains expose the controlling question for part i — legal basis and appropriation, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. A responsible body should identify the allocation stage, period, population and exclusions before publishing the value. The interpretive rule is that transparency is not achieved by disclosure unrelated to the decision users need to understand. Information should be released early enough to influence or correct the decision.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-2-b003",
          "type": "PARAGRAPH",
          "text": "For purpose and scope, the material connection between does, require, publication, every, internal, record is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-3",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "3",
      "title": "Rule and discretion",
      "anchor": "3-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-3-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is appropriation, delegation and any conditions or transfers affecting the education vote. A defensible account of rule and discretion connects rule, discretion, material, because, lawful, amount to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, published totals can obscure whether funds are available for the stated purpose or have been moved after approval. The immediate safeguard is to publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-3-b002",
          "type": "PARAGRAPH",
          "text": "Evidence concerning makers, establish, elements, follow, published, rule has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason.",
          "citationIds": [
            "REF-06"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-3-b003",
          "type": "PARAGRAPH",
          "text": "Where confidentiality is necessary, the authority should withhold only the protected element and should still publish the allocation rule and aggregate consequence.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-4",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "4",
      "title": "Data and definitions",
      "anchor": "4-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-4-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in legal basis and appropriation is the lawful authority, amount, purpose and period under which public education resources may be committed. A defensible account draws on appropriation, delegation and any conditions or transfers affecting the education vote. The known governance weakness is that published totals can obscure whether funds are available for the stated purpose or have been moved after approval. Authorities should publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-4-b002",
          "type": "PARAGRAPH",
          "text": "Good practice is to publish metadata, validation and material revision and permit correction of institution-level inputs. The distributional and administrative significance of data, definitions, required, proposition, source, date lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its limitation is that a common label does not make values comparable where coverage or reference date differs. The result should show both amount and the educational function financed.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-4-b003",
          "type": "PARAGRAPH",
          "text": "Exception, merely, reasons, language, unexplained require a specific judgement in part i — legal basis and appropriation: allocation rules and exceptions must be traceable to receipt, distribution and educational use. Reasons should state the criterion, evidence and consequence in language usable by the affected institution.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-5",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "5",
      "title": "Equity and distribution",
      "anchor": "5-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-5-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the lawful authority, amount, purpose and period under which public education resources may be committed. The evidence should cover appropriation, delegation and any conditions or transfers affecting the education vote, since published totals can obscure whether funds are available for the stated purpose or have been moved after approval. The authority should publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-5-b002",
          "type": "PARAGRAPH",
          "text": "It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. In equity and distribution, equity, distribution, inquiry, determines, gains, loses cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reporting should distinguish planned allocation, cash availability and delivered service.",
          "citationIds": [
            "REF-05",
            "REF-07"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-5-b003",
          "type": "PARAGRAPH",
          "text": "In equity and distribution, objective, informed, scrutiny, correction cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-6",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "6",
      "title": "Timing and predictability",
      "anchor": "6-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-6-b001",
          "type": "PARAGRAPH",
          "text": "Legal basis and appropriation illustrates that transparency is a property of the decision, not the number alone. The decision concerns the lawful authority, amount, purpose and period under which public education resources may be committed; its material evidence is appropriation, delegation and any conditions or transfers affecting the education vote. If published totals can obscure whether funds are available for the stated purpose or have been moved after approval, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-6-b002",
          "type": "PARAGRAPH",
          "text": "Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. A defensible account of timing and predictability connects review, timing, predictability, identify, release, receipt to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Significant changes after the original decision should be reported using the same categories.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-6-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-7",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "7",
      "title": "Execution and delivery",
      "anchor": "7-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-7-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises appropriation, delegation and any conditions or transfers affecting the education vote. The governing issue in part i — legal basis and appropriation is not protected alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because published totals can obscure whether funds are available for the stated purpose or have been moved after approval. The standard response is to publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-7-b002",
          "type": "PARAGRAPH",
          "text": "The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. In execution and delivery, execution, delivery, determine, whether, authorised, resources cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-7-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened.",
          "citationIds": [
            "REF-13"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-8",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "8",
      "title": "Reasons and contestability",
      "anchor": "8-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-8-b001",
          "type": "PARAGRAPH",
          "text": "Publish, material, authorisation, calculation, legal alter the practical result in part i — legal basis and appropriation; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes legal, basis, appropriation, allocation from stage, transparency, lawful, amount, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records purpose, period, resources, committed and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-8-b002",
          "type": "PARAGRAPH",
          "text": "A responsible body should provide concise reasons, evidence access, correction and competent review. The governing issue in part i — legal basis and appropriation is not reasons alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-8-b003",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. reasons and contestability changes the reading of legal, basis, appropriation, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-9",
      "partId": "part-iceqc-r-2009-01-i",
      "parentId": null,
      "number": "9",
      "title": "Public accountability",
      "anchor": "9-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-9-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is appropriation, delegation and any conditions or transfers affecting the education vote. In public accountability, accountability, material, because, lawful, amount, purpose cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, published totals can obscure whether funds are available for the stated purpose or have been moved after approval. The immediate safeguard is to publish the governing instrument, material amendments and responsibility for authorisation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-9-b002",
          "type": "PARAGRAPH",
          "text": "The distributional and administrative significance of makers, establish, whether, reporting, permits, assessment lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-9-b003",
          "type": "PARAGRAPH",
          "text": "State, review, withhold, still, rule expose the controlling question for part i — legal basis and appropriation, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. public accountability changes the reading of legal, basis, appropriation, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-10",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "10",
      "title": "Allocation proposition",
      "anchor": "10-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-10-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the rule through which resources are distributed among levels, institutions and populations. Evidence should include variables, weights, data year, minimum guarantees, caps and exceptional adjustments. The material risk is that a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. Authorities should publish the calculation logic and permit institutions to verify material input data. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-02"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-11",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "11",
      "title": "Purpose and scope",
      "anchor": "11-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-11-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the rule through which resources are distributed among levels, institutions and populations. The evidence should cover variables, weights, data year, minimum guarantees, caps and exceptional adjustments, since a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. The authority should publish the calculation logic and permit institutions to verify material input data.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-11-b002",
          "type": "PARAGRAPH",
          "text": "Inquiry, explains, covers, stage, exclusions expose the controlling question for part ii — allocation formula, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. It should identify the allocation stage, period, population and exclusions before publishing the value and should observe that transparency is not achieved by disclosure unrelated to the decision users need to understand. Reporting should distinguish planned allocation, cash availability and delivered service.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-11-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. A defensible account of purpose and scope connects allocation, formula, stage to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-12",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "12",
      "title": "Rule and discretion",
      "anchor": "12-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-12-b001",
          "type": "PARAGRAPH",
          "text": "Allocation formula illustrates that transparency is a property of the decision, not the number alone. The decision concerns the rule through which resources are distributed among levels, institutions and populations; its material evidence is variables, weights, data year, minimum guarantees, caps and exceptional adjustments. If a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-12-b002",
          "type": "PARAGRAPH",
          "text": "Published, permitted, criterion, frequency, legitimate expose the controlling question for part ii — allocation formula, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-12-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. Evidence concerning allocation, formula, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": [
            "REF-14"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-13",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "13",
      "title": "Data and definitions",
      "anchor": "13-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-13-b001",
          "type": "PARAGRAPH",
          "text": "The protected public interest in allocation formula is the intelligibility of the rule through which resources are distributed among levels, institutions and populations. Evidence comprises variables, weights, data year, minimum guarantees, caps and exceptional adjustments. A foreseeable opacity arises because a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. The standard response is to publish the calculation logic and permit institutions to verify material input data.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-13-b002",
          "type": "PARAGRAPH",
          "text": "Inputs, common, make, coverage, quality require a specific judgement in part ii — allocation formula: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated.",
          "citationIds": [
            "REF-01"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-13-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. For data and definitions, the material connection between allocation, formula, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-14",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "14",
      "title": "Equity and distribution",
      "anchor": "14-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-14-b001",
          "type": "PARAGRAPH",
          "text": "For allocation formula, transparency concerns the rule through which resources are distributed among levels, institutions and populations. The minimum evidence includes variables, weights, data year, minimum guarantees, caps and exceptional adjustments. The principal risk is that a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. Authorities should therefore publish the calculation logic and permit institutions to verify material input data.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-14-b002",
          "type": "PARAGRAPH",
          "text": "Across, appropriate, rule, allocation, information expose the controlling question for part ii — allocation formula, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. A responsible body should show rates and absolute amounts across relevant places and groups with appropriate privacy. The interpretive rule is that equal nominal allocation is not proof of equal educational opportunity. Information should be released early enough to influence or correct the decision.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-14-b003",
          "type": "PARAGRAPH",
          "text": "For allocation formula, the same standard has a separate evidential consequence. The standard does not require publication of every internal record. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-15",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "15",
      "title": "Timing and predictability",
      "anchor": "15-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-15-b001",
          "type": "PARAGRAPH",
          "text": "Timing and predictability is material because the rule through which resources are distributed among levels, institutions and populations cannot be understood from a headline total. The evidential record is variables, weights, data year, minimum guarantees, caps and exceptional adjustments. Without it, a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. The immediate safeguard is to publish the calculation logic and permit institutions to verify material input data.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-15-b002",
          "type": "PARAGRAPH",
          "text": "Occur, plan, delays, affecting, sufficient define the evidentiary boundary for part ii — allocation formula, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-15-b003",
          "type": "PARAGRAPH",
          "text": "For allocation formula, the same standard has a separate evidential consequence. Where confidentiality is necessary, the authority should withhold only the protected element and should still publish the allocation rule and aggregate consequence. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-16",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "16",
      "title": "Execution and delivery",
      "anchor": "16-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-16-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in allocation formula is the rule through which resources are distributed among levels, institutions and populations. A defensible account draws on variables, weights, data year, minimum guarantees, caps and exceptional adjustments. The known governance weakness is that a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. Authorities should publish the calculation logic and permit institutions to verify material input data.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-16-b002",
          "type": "PARAGRAPH",
          "text": "Support, separate, procurement, limitation, credible expose the controlling question for part ii — allocation formula, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-16-b003",
          "type": "PARAGRAPH",
          "text": "Timing, traceable, receipt, state, usable define the evidentiary boundary for part ii — allocation formula, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. execution and delivery changes the reading of allocation, formula, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-17",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "17",
      "title": "Reasons and contestability",
      "anchor": "17-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-17-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the rule through which resources are distributed among levels, institutions and populations. In reasons and contestability, allocation, formula, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover variables, weights, data year, minimum guarantees, caps and exceptional adjustments, since a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions. The authority should publish the calculation logic and permit institutions to verify material input data. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-17-b002",
          "type": "PARAGRAPH",
          "text": "Observe, ineffective, ends, distinguish, availability require a specific judgement in part ii — allocation formula: allocation rules and exceptions must be traceable to receipt, distribution and educational use. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-17-b003",
          "type": "PARAGRAPH",
          "text": "For allocation formula, the same standard has a separate evidential consequence. The objective is informed scrutiny and correction. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-18",
      "partId": "part-iceqc-r-2009-01-ii",
      "parentId": null,
      "number": "18",
      "title": "Public accountability",
      "anchor": "18-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-18-b001",
          "type": "PARAGRAPH",
          "text": "Allocation formula illustrates that transparency is a property of the decision, not the number alone. A defensible account of public accountability connects allocation, formula, stage to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the rule through which resources are distributed among levels, institutions and populations; its material evidence is variables, weights, data year, minimum guarantees, caps and exceptional adjustments. If a formula may appear neutral while outdated or incomplete variables reproduce unequal starting conditions, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": [
            "REF-10"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-18-b002",
          "type": "PARAGRAPH",
          "text": "Rules, changes, reported, review, whether are material to part ii — allocation formula only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-18-b003",
          "type": "PARAGRAPH",
          "text": "For allocation formula, the same standard has a separate evidential consequence. A transparent system makes error correctable. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-19",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "19",
      "title": "Allocation proposition",
      "anchor": "19-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-19-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the learner population used to determine places, staff and operating grants. Evidence should include enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. The material risk is that lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. Authorities should state reference dates, verification and the method for exceptional demographic change. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-03"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-20",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "20",
      "title": "Purpose and scope",
      "anchor": "20-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-20-b001",
          "type": "PARAGRAPH",
          "text": "For population and enrolment basis, transparency concerns the learner population used to determine places, staff and operating grants. The minimum evidence includes enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. The principal risk is that lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. Authorities should therefore state reference dates, verification and the method for exceptional demographic change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-20-b002",
          "type": "PARAGRAPH",
          "text": "Remain, institutional, delivery, accurate, institutions are material to part iii — population and enrolment basis only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part iii — population and enrolment basis is not population alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-21",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "21",
      "title": "Rule and discretion",
      "anchor": "21-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-21-b001",
          "type": "PARAGRAPH",
          "text": "Rule and discretion is material because the learner population used to determine places, staff and operating grants cannot be understood from a headline total. The evidential record is enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. Without it, lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. The immediate safeguard is to state reference dates, verification and the method for exceptional demographic change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-21-b002",
          "type": "PARAGRAPH",
          "text": "Former, affected, makers, follow, judgement alter the practical result in part iii — population and enrolment basis; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In rule and discretion, population, enrolment, basis, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-21-b003",
          "type": "PARAGRAPH",
          "text": "Distribution, through, facing, visible, equity define the evidentiary boundary for part iii — population and enrolment basis, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning population, enrolment, basis, read, against, allocation has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-22",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "22",
      "title": "Data and definitions",
      "anchor": "22-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-22-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in population and enrolment basis is the learner population used to determine places, staff and operating grants. A defensible account draws on enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. The known governance weakness is that lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. Authorities should state reference dates, verification and the method for exceptional demographic change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-22-b002",
          "type": "PARAGRAPH",
          "text": "For population and enrolment basis, the same standard has a separate evidential consequence. An unexplained exception is not made transparent merely by appearing in a spreadsheet. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-23",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "23",
      "title": "Equity and distribution",
      "anchor": "23-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-23-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the learner population used to determine places, staff and operating grants. The evidence should cover enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners, since lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. The authority should state reference dates, verification and the method for exceptional demographic change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-23-b002",
          "type": "PARAGRAPH",
          "text": "Enrolment, stage, timing, through, facing alter the practical result in part iii — population and enrolment basis; allocation rules and exceptions must be traceable to receipt, distribution and educational use. For equity and distribution, the material connection between population, enrolment, basis, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-23-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. Evidence concerning population, enrolment, basis, read, against, allocation has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-24",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "24",
      "title": "Timing and predictability",
      "anchor": "24-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-24-b001",
          "type": "PARAGRAPH",
          "text": "Population and enrolment basis illustrates that transparency is a property of the decision, not the number alone. The decision concerns the learner population used to determine places, staff and operating grants; its material evidence is enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. If lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-24-b002",
          "type": "PARAGRAPH",
          "text": "Condition, because, amount, after, original define the evidentiary boundary for part iii — population and enrolment basis, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. timing and predictability changes the reading of population, enrolment, basis, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-24-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The distributional and administrative significance of population, enrolment, basis, read, against, allocation lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-25",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "25",
      "title": "Execution and delivery",
      "anchor": "25-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-25-b001",
          "type": "PARAGRAPH",
          "text": "The protected public interest in population and enrolment basis is the intelligibility of the learner population used to determine places, staff and operating grants. Evidence comprises enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. A foreseeable opacity arises because lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. The standard response is to state reference dates, verification and the method for exceptional demographic change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-25-b002",
          "type": "PARAGRAPH",
          "text": "Quality, disclosed, stated, calculation, delivery expose the controlling question for part iii — population and enrolment basis, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. For execution and delivery, the material connection between population, enrolment, basis, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. The authority should state how it affected calculation, delivery and review.",
          "citationIds": [
            "REF-02"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-25-b003",
          "type": "PARAGRAPH",
          "text": "For population and enrolment basis, the same standard has a separate evidential consequence. Transparency should reduce rather than increase administrative burden. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-26",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "26",
      "title": "Reasons and contestability",
      "anchor": "26-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-26-b001",
          "type": "PARAGRAPH",
          "text": "For population and enrolment basis, transparency concerns the learner population used to determine places, staff and operating grants. For reasons and contestability, the material connection between population, enrolment, basis, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The minimum evidence includes enrolment, attendance, age, residence, projected growth and treatment of mobile or undocumented learners. The principal risk is that lagged counts can penalise rapidly growing areas while inflated or duplicate records distort distribution. Authorities should therefore state reference dates, verification and the method for exceptional demographic change. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-26-b002",
          "type": "PARAGRAPH",
          "text": "Body, material, population, allocation, interpreted alter the practical result in part iii — population and enrolment basis; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In reasons and contestability, population, enrolment, basis, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should provide concise reasons, evidence access, correction and competent review. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-26-b003",
          "type": "PARAGRAPH",
          "text": "Basis, timing, remain, institutional, delivery define the evidentiary boundary for part iii — population and enrolment basis, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part iii — population and enrolment basis is not population alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-27",
      "partId": "part-iceqc-r-2009-01-iii",
      "parentId": null,
      "number": "27",
      "title": "Public accountability",
      "anchor": "27-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-27-b001",
          "type": "PARAGRAPH",
          "text": "Used, staff, cannot, total, enrolment expose the controlling question for part iii — population and enrolment basis, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes accountability, material, because, population from used, determine, places, staff, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records operating, grants, cannot, understood and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-27-b002",
          "type": "PARAGRAPH",
          "text": "Assessment, unnecessary, publish, material, corrective require a specific judgement in part iii — population and enrolment basis: allocation rules and exceptions must be traceable to receipt, distribution and educational use. For public accountability, the material connection between population, enrolment, basis, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-27-b003",
          "type": "PARAGRAPH",
          "text": "Confidentiality, protected, publish, aggregate, reading require a specific judgement in part iii — population and enrolment basis: allocation rules and exceptions must be traceable to receipt, distribution and educational use. public accountability changes the reading of population, enrolment, basis, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-28",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "28",
      "title": "Allocation proposition",
      "anchor": "28-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-28-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision. Evidence should include eligibility, severity, delivery cost, population count and interaction among adjustments. The material risk is that broad categories can miss variation or attach deficit assumptions to communities. Authorities should connect the adjustment to an evidenced cost or barrier and review its distributional effect. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-04",
            "REF-08"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-29",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "29",
      "title": "Purpose and scope",
      "anchor": "29-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-29-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision. The evidence should cover eligibility, severity, delivery cost, population count and interaction among adjustments, since broad categories can miss variation or attach deficit assumptions to communities. The authority should connect the adjustment to an evidenced cost or barrier and review its distributional effect.",
          "citationIds": [
            "REF-04"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-29-b002",
          "type": "PARAGRAPH",
          "text": "Equity, stage, here, distribution, through require a specific judgement in part iv — needs and equity adjustment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning needs, equity, adjustment, allocation, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should identify the allocation stage, period, population and exclusions before publishing the value and should observe that transparency is not achieved by disclosure unrelated to the decision users need to understand. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-29-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. The distributional and administrative significance of needs, equity, adjustment, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-30",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "30",
      "title": "Rule and discretion",
      "anchor": "30-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-30-b001",
          "type": "PARAGRAPH",
          "text": "Needs and equity adjustment illustrates that transparency is a property of the decision, not the number alone. The decision concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision; its material evidence is eligibility, severity, delivery cost, population count and interaction among adjustments. If broad categories can miss variation or attach deficit assumptions to communities, public reporting may present formal equality while provision diverges.",
          "citationIds": [
            "REF-15"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-30-b002",
          "type": "PARAGRAPH",
          "text": "Discretion, follow, exception, reading, adjustment require a specific judgement in part iv — needs and equity adjustment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. rule and discretion changes the reading of needs, equity, adjustment, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-30-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The governing issue in part iv — needs and equity adjustment is not needs alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-31",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "31",
      "title": "Data and definitions",
      "anchor": "31-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-31-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises eligibility, severity, delivery cost, population count and interaction among adjustments. Evidence concerning protected, interest, needs, equity, adjustment, intelligibility has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because broad categories can miss variation or attach deficit assumptions to communities. The standard response is to connect the adjustment to an evidenced cost or barrier and review its distributional effect.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-31-b002",
          "type": "PARAGRAPH",
          "text": "Rule, allocation, through, facing, respect expose the controlling question for part iv — needs and equity adjustment, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part iv — needs and equity adjustment is not needs alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. The authority should state how it affected calculation, delivery and review.",
          "citationIds": [
            "REF-03"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-31-b003",
          "type": "PARAGRAPH",
          "text": "Within needs and equity adjustment, this safeguard should be read against the allocation proposition already stated. Transparency should reduce rather than increase administrative burden. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-32",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "32",
      "title": "Equity and distribution",
      "anchor": "32-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-32-b001",
          "type": "PARAGRAPH",
          "text": "For needs and equity adjustment, transparency concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision. The minimum evidence includes eligibility, severity, delivery cost, population count and interaction among adjustments. The principal risk is that broad categories can miss variation or attach deficit assumptions to communities. Authorities should therefore connect the adjustment to an evidenced cost or barrier and review its distributional effect.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-32-b002",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. equity and distribution changes the reading of needs, equity, adjustment, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-33",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "33",
      "title": "Timing and predictability",
      "anchor": "33-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-33-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is eligibility, severity, delivery cost, population count and interaction among adjustments. For timing and predictability, the material connection between timing, predictability, material, because, additional, allocation is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, broad categories can miss variation or attach deficit assumptions to communities. The immediate safeguard is to connect the adjustment to an evidenced cost or barrier and review its distributional effect.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-33-b002",
          "type": "PARAGRAPH",
          "text": "Availability, annual, arrives, concerning, adjustment define the evidentiary boundary for part iv — needs and equity adjustment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning needs, equity, adjustment, allocation, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-33-b003",
          "type": "PARAGRAPH",
          "text": "Adjustment, distribution, through, facing, justified require a specific judgement in part iv — needs and equity adjustment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. timing and predictability changes the reading of needs, equity, adjustment, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-34",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "34",
      "title": "Execution and delivery",
      "anchor": "34-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-34-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in needs and equity adjustment is the additional allocation used to address poverty, disability, remoteness, language or weak prior provision. A defensible account draws on eligibility, severity, delivery cost, population count and interaction among adjustments. The known governance weakness is that broad categories can miss variation or attach deficit assumptions to communities. Authorities should connect the adjustment to an evidenced cost or barrier and review its distributional effect.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-34-b002",
          "type": "PARAGRAPH",
          "text": "Transfer, limitation, credible, show, function are material to part iv — needs and equity adjustment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning needs, equity, adjustment, allocation, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-34-b003",
          "type": "PARAGRAPH",
          "text": "Within needs and equity adjustment, this safeguard should be read against the allocation proposition already stated. An unexplained exception is not made transparent merely by appearing in a spreadsheet. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-35",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "35",
      "title": "Reasons and contestability",
      "anchor": "35-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-35-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision. A defensible account of reasons and contestability connects needs, equity, adjustment, allocation, stage to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover eligibility, severity, delivery cost, population count and interaction among adjustments, since broad categories can miss variation or attach deficit assumptions to communities. The authority should connect the adjustment to an evidenced cost or barrier and review its distributional effect. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-35-b002",
          "type": "PARAGRAPH",
          "text": "Period, reporting, cash, state, inquiry alter the practical result in part iv — needs and equity adjustment; allocation rules and exceptions must be traceable to receipt, distribution and educational use. reasons and contestability changes the reading of needs, equity, adjustment, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": [
            "REF-03"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-35-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. The distributional and administrative significance of needs, equity, adjustment, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-36",
      "partId": "part-iceqc-r-2009-01-iv",
      "parentId": null,
      "number": "36",
      "title": "Public accountability",
      "anchor": "36-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-36-b001",
          "type": "PARAGRAPH",
          "text": "Needs and equity adjustment illustrates that transparency is a property of the decision, not the number alone. In public accountability, needs, equity, adjustment, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the additional allocation used to address poverty, disability, remoteness, language or weak prior provision; its material evidence is eligibility, severity, delivery cost, population count and interaction among adjustments. If broad categories can miss variation or attach deficit assumptions to communities, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-36-b002",
          "type": "PARAGRAPH",
          "text": "Separately, distribution, through, facing, publish alter the practical result in part iv — needs and equity adjustment; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In public accountability, needs, equity, adjustment, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-36-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. A defensible account of public accountability connects needs, equity, adjustment, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-37",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "37",
      "title": "Allocation proposition",
      "anchor": "37-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-37-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the distribution and financing of authorised posts, occupied positions and actual teacher service. Evidence should include post allocation, vacancy, appointment, deployment, payroll, absence and workload. The material risk is that payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. Authorities should publish establishment and vacancy information in forms that protect personal data and show school-level capacity. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-05"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-38",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "38",
      "title": "Purpose and scope",
      "anchor": "38-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-38-b001",
          "type": "PARAGRAPH",
          "text": "For teacher establishment and payroll, transparency concerns the distribution and financing of authorised posts, occupied positions and actual teacher service. The minimum evidence includes post allocation, vacancy, appointment, deployment, payroll, absence and workload. The principal risk is that payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. Authorities should therefore publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-38-b002",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. The distributional and administrative significance of teacher, establishment, payroll, read, against, allocation lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-39",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "39",
      "title": "Rule and discretion",
      "anchor": "39-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-39-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is post allocation, vacancy, appointment, deployment, payroll, absence and workload. For rule and discretion, the material connection between rule, discretion, material, because, distribution, financing is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. The immediate safeguard is to publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-39-b002",
          "type": "PARAGRAPH",
          "text": "Reasons, discretion, difference, record, significance are material to part v — teacher establishment and payroll only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of teacher, establishment, payroll, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-39-b003",
          "type": "PARAGRAPH",
          "text": "Force, distribution, through, facing, visible expose the controlling question for part v — teacher establishment and payroll, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning teacher, establishment, payroll, read, against, allocation has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-40",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "40",
      "title": "Data and definitions",
      "anchor": "40-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-40-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in teacher establishment and payroll is the distribution and financing of authorised posts, occupied positions and actual teacher service. A defensible account draws on post allocation, vacancy, appointment, deployment, payroll, absence and workload. The known governance weakness is that payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. Authorities should publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": [
            "REF-17"
          ]
        },
        {
          "id": "sec-iceqc-r-2009-01-40-b002",
          "type": "PARAGRAPH",
          "text": "State, usable, review, made, appearing alter the practical result in part v — teacher establishment and payroll; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In data and definitions, teacher, establishment, payroll, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-41",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "41",
      "title": "Equity and distribution",
      "anchor": "41-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-41-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the distribution and financing of authorised posts, occupied positions and actual teacher service. The evidence should cover post allocation, vacancy, appointment, deployment, payroll, absence and workload, since payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. The authority should publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-41-b002",
          "type": "PARAGRAPH",
          "text": "Relative, condition, defensible, establishment, evidential expose the controlling question for part v — teacher establishment and payroll, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of equity and distribution connects teacher, establishment, payroll, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. Reporting should distinguish planned allocation, cash availability and delivered service. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-41-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. equity and distribution changes the reading of teacher, establishment, payroll, read, against, allocation: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-42",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "42",
      "title": "Timing and predictability",
      "anchor": "42-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-42-b001",
          "type": "PARAGRAPH",
          "text": "Teacher establishment and payroll illustrates that transparency is a property of the decision, not the number alone. The decision concerns the distribution and financing of authorised posts, occupied positions and actual teacher service; its material evidence is post allocation, vacancy, appointment, deployment, payroll, absence and workload. If payroll expenditure can conceal vacancies, ghost records or unequal teacher availability, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-42-b002",
          "type": "PARAGRAPH",
          "text": "Changes, using, justified, review, identify define the evidentiary boundary for part v — teacher establishment and payroll, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. For timing and predictability, the material connection between teacher, establishment, payroll, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-42-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. For timing and predictability, the material connection between teacher, establishment, payroll, read, against, allocation is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-43",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "43",
      "title": "Execution and delivery",
      "anchor": "43-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-43-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises post allocation, vacancy, appointment, deployment, payroll, absence and workload. In execution and delivery, protected, interest, teacher, establishment, payroll, intelligibility cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. The standard response is to publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-43-b002",
          "type": "PARAGRAPH",
          "text": "Traceable, facing, expenditure, link, weak are material to part v — teacher establishment and payroll only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. For execution and delivery, the material connection between teacher, establishment, payroll, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-43-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. A defensible account of execution and delivery connects teacher, establishment, payroll, allocation, stage to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-44",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "44",
      "title": "Reasons and contestability",
      "anchor": "44-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-44-b001",
          "type": "PARAGRAPH",
          "text": "For teacher establishment and payroll, transparency concerns the distribution and financing of authorised posts, occupied positions and actual teacher service. The distributional and administrative significance of teacher, establishment, payroll, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The minimum evidence includes post allocation, vacancy, appointment, deployment, payroll, absence and workload. The principal risk is that payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. Authorities should therefore publish establishment and vacancy information in forms that protect personal data and show school-level capacity. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-44-b002",
          "type": "PARAGRAPH",
          "text": "Affected, challenge, exception, establishment, evidential require a specific judgement in part v — teacher establishment and payroll: allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning teacher, establishment, payroll, separate, evidential has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should provide concise reasons, evidence access, correction and competent review. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-44-b003",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. A defensible account of reasons and contestability connects teacher, establishment, payroll, allocation, stage to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-45",
      "partId": "part-iceqc-r-2009-01-v",
      "parentId": null,
      "number": "45",
      "title": "Public accountability",
      "anchor": "45-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-45-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is post allocation, vacancy, appointment, deployment, payroll, absence and workload. For public accountability, the material connection between accountability, material, because, distribution, financing, authorised is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, payroll expenditure can conceal vacancies, ghost records or unequal teacher availability. The immediate safeguard is to publish establishment and vacancy information in forms that protect personal data and show school-level capacity.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-45-b002",
          "type": "PARAGRAPH",
          "text": "Corrective, volume, substitute, responsibility, connects are material to part v — teacher establishment and payroll only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of public accountability connects teacher, establishment, payroll, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-45-b003",
          "type": "PARAGRAPH",
          "text": "Interpreted, distribution, through, facing, affected alter the practical result in part v — teacher establishment and payroll; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In public accountability, teacher, establishment, payroll, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-46",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "46",
      "title": "Allocation proposition",
      "anchor": "46-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-46-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs. Evidence should include allocation, release date, receipt, spending authority, balance and permitted carry-forward. The material risk is that small grants lose value when late release prevents use during the relevant term. Authorities should report approval, transfer and school receipt separately and simplify controls that cause avoidable delay. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-06",
            "REF-02"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-47",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "47",
      "title": "Purpose and scope",
      "anchor": "47-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-47-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs. The evidence should cover allocation, release date, receipt, spending authority, balance and permitted carry-forward, since small grants lose value when late release prevents use during the relevant term. The authority should report approval, transfer and school receipt separately and simplify controls that cause avoidable delay.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-47-b002",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. For purpose and scope, the material connection between operating, grants, school, funds, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-48",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "48",
      "title": "Rule and discretion",
      "anchor": "48-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-48-b001",
          "type": "PARAGRAPH",
          "text": "Operating grants and school funds illustrates that transparency is a property of the decision, not the number alone. The decision concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs; its material evidence is allocation, release date, receipt, spending authority, balance and permitted carry-forward. If small grants lose value when late release prevents use during the relevant term, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-48-b002",
          "type": "PARAGRAPH",
          "text": "Remain, institutional, delivery, criterion, frequency expose the controlling question for part vi — operating grants and school funds, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning operating, grants, school, funds, separate, evidential has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-48-b003",
          "type": "PARAGRAPH",
          "text": "Allocation, force, timing, traceable, receipt are material to part vi — operating grants and school funds only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes transparent, makes, error, correctable from concerning, operating, grants, school, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records funds, allocation, stage, practical and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-49",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "49",
      "title": "Data and definitions",
      "anchor": "49-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-49-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises allocation, release date, receipt, spending authority, balance and permitted carry-forward. In data and definitions, protected, interest, operating, grants, school, funds cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because small grants lose value when late release prevents use during the relevant term. The standard response is to report approval, transfer and school receipt separately and simplify controls that cause avoidable delay.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-49-b002",
          "type": "PARAGRAPH",
          "text": "Metadata, revision, level, between, school expose the controlling question for part vi — operating grants and school funds, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. For data and definitions, the material connection between operating, grants, school, funds, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-49-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. The governing issue in part vi — operating grants and school funds is not operating alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-50",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "50",
      "title": "Equity and distribution",
      "anchor": "50-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-50-b001",
          "type": "PARAGRAPH",
          "text": "For operating grants and school funds, transparency concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs. The minimum evidence includes allocation, release date, receipt, spending authority, balance and permitted carry-forward. The principal risk is that small grants lose value when late release prevents use during the relevant term. Authorities should therefore report approval, transfer and school receipt separately and simplify controls that cause avoidable delay.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-50-b002",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. For equity and distribution, the material connection between operating, grants, school, funds, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-51",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "51",
      "title": "Timing and predictability",
      "anchor": "51-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-51-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is allocation, release date, receipt, spending authority, balance and permitted carry-forward. timing and predictability changes the reading of timing, predictability, material, because, recurrent, resources: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, small grants lose value when late release prevents use during the relevant term. The immediate safeguard is to report approval, transfer and school receipt separately and simplify controls that cause avoidable delay.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-51-b002",
          "type": "PARAGRAPH",
          "text": "Fail, need, grants, separate, force are material to part vi — operating grants and school funds only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning operating, grants, school, funds, separate, evidential has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-51-b003",
          "type": "PARAGRAPH",
          "text": "Purpose, necessary, element, allocation, distributional expose the controlling question for part vi — operating grants and school funds, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of operating, grants, school, funds, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-52",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "52",
      "title": "Execution and delivery",
      "anchor": "52-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-52-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in operating grants and school funds is the recurrent resources institutions control for materials, utilities, maintenance and local needs. A defensible account draws on allocation, release date, receipt, spending authority, balance and permitted carry-forward. The known governance weakness is that small grants lose value when late release prevents use during the relevant term. Authorities should report approval, transfer and school receipt separately and simplify controls that cause avoidable delay.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-52-b002",
          "type": "PARAGRAPH",
          "text": "Practice, procurement, expenditure, link, both define the evidentiary boundary for part vi — operating grants and school funds, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. For execution and delivery, the material connection between operating, grants, school, funds, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-52-b003",
          "type": "PARAGRAPH",
          "text": "Remain, institutional, delivery, criterion, affected are material to part vi — operating grants and school funds only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning operating, grants, school, funds, separate, evidential has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-53",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "53",
      "title": "Reasons and contestability",
      "anchor": "53-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-53-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs. In reasons and contestability, operating, grants, school, funds, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover allocation, release date, receipt, spending authority, balance and permitted carry-forward, since small grants lose value when late release prevents use during the relevant term. The authority should report approval, transfer and school receipt separately and simplify controls that cause avoidable delay. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-53-b002",
          "type": "PARAGRAPH",
          "text": "Understand, calculation, reading, school, evidential require a specific judgement in part vi — operating grants and school funds: allocation rules and exceptions must be traceable to receipt, distribution and educational use. reasons and contestability changes the reading of operating, grants, school, funds, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-53-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. A defensible account of reasons and contestability connects operating, grants, school, funds, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-54",
      "partId": "part-iceqc-r-2009-01-vi",
      "parentId": null,
      "number": "54",
      "title": "Public accountability",
      "anchor": "54-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-54-b001",
          "type": "PARAGRAPH",
          "text": "Operating grants and school funds illustrates that transparency is a property of the decision, not the number alone. For public accountability, the material connection between operating, grants, school, funds, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the recurrent resources institutions control for materials, utilities, maintenance and local needs; its material evidence is allocation, release date, receipt, spending authority, balance and permitted carry-forward. If small grants lose value when late release prevents use during the relevant term, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-54-b002",
          "type": "PARAGRAPH",
          "text": "Funds, rule, allocation, through, facing expose the controlling question for part vi — operating grants and school funds, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. For public accountability, the material connection between operating, grants, school, funds, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-54-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. Evidence concerning operating, grants, school, funds, separate, evidential has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-55",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "55",
      "title": "Allocation proposition",
      "anchor": "55-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-55-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the selection, financing and delivery of construction, rehabilitation and major equipment. Evidence should include need assessment, site, cost, procurement, schedule, completion and recurrent implications. The material risk is that project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. Authorities should publish selection criteria, progress, variation and the operating resources required after completion. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-07"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-56",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "56",
      "title": "Purpose and scope",
      "anchor": "56-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-56-b001",
          "type": "PARAGRAPH",
          "text": "For capital investment, transparency concerns the selection, financing and delivery of construction, rehabilitation and major equipment. The minimum evidence includes need assessment, site, cost, procurement, schedule, completion and recurrent implications. The principal risk is that project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. Authorities should therefore publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-56-b002",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. Evidence concerning capital, investment, read, against, allocation, proposition has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-57",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "57",
      "title": "Rule and discretion",
      "anchor": "57-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-57-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is need assessment, site, cost, procurement, schedule, completion and recurrent implications. In rule and discretion, rule, discretion, material, because, selection, financing cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. The immediate safeguard is to publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-57-b002",
          "type": "PARAGRAPH",
          "text": "Facing, stable, later, former, application define the evidentiary boundary for part vii — capital investment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. For rule and discretion, the material connection between capital, investment, read, against, allocation, proposition is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-57-b003",
          "type": "PARAGRAPH",
          "text": "Against, force, distribution, through, facing require a specific judgement in part vii — capital investment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning capital, investment, read, against, allocation, proposition has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-58",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "58",
      "title": "Data and definitions",
      "anchor": "58-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-58-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in capital investment is the selection, financing and delivery of construction, rehabilitation and major equipment. A defensible account draws on need assessment, site, cost, procurement, schedule, completion and recurrent implications. The known governance weakness is that project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. Authorities should publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-58-b002",
          "type": "PARAGRAPH",
          "text": "Later, reporting, made, appearing, issue require a specific judgement in part vii — capital investment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part vii — capital investment is not capital alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-59",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "59",
      "title": "Equity and distribution",
      "anchor": "59-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-59-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the selection, financing and delivery of construction, rehabilitation and major equipment. The evidence should cover need assessment, site, cost, procurement, schedule, completion and recurrent implications, since project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. The authority should publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-59-b002",
          "type": "PARAGRAPH",
          "text": "Availability, visible, equity, determines, relative require a specific judgement in part vii — capital investment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part vii — capital investment is not capital alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. Reporting should distinguish planned allocation, cash availability and delivered service. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-59-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. In equity and distribution, capital, investment, read, against, allocation, proposition cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-60",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "60",
      "title": "Timing and predictability",
      "anchor": "60-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-60-b001",
          "type": "PARAGRAPH",
          "text": "Capital investment illustrates that transparency is a property of the decision, not the number alone. The decision concerns the selection, financing and delivery of construction, rehabilitation and major equipment; its material evidence is need assessment, site, cost, procurement, schedule, completion and recurrent implications. If project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-60-b002",
          "type": "PARAGRAPH",
          "text": "Through, delivery, calendars, condition, because alter the practical result in part vii — capital investment; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In timing and predictability, capital, investment, read, against, allocation, proposition cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. Significant changes after the original decision should be reported using the same categories. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-60-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. A defensible account of timing and predictability connects capital, investment, read, against, allocation, proposition to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-61",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "61",
      "title": "Execution and delivery",
      "anchor": "61-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-61-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises need assessment, site, cost, procurement, schedule, completion and recurrent implications. In execution and delivery, protected, interest, capital, investment, intelligibility, selection cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. The standard response is to publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-61-b002",
          "type": "PARAGRAPH",
          "text": "Become, materials, separate, procurement, changes expose the controlling question for part vii — capital investment, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. execution and delivery changes the reading of capital, investment, read, against, allocation, proposition: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-61-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. Evidence concerning capital, investment, read, against, allocation, proposition has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-62",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "62",
      "title": "Reasons and contestability",
      "anchor": "62-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-62-b001",
          "type": "PARAGRAPH",
          "text": "Financing, rehabilitation, minimum, assessment, procurement are material to part vii — capital investment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes capital, investment, allocation, stage from transparency, selection, financing, delivery, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records construction, rehabilitation, major, equipment and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-62-b002",
          "type": "PARAGRAPH",
          "text": "Information, enough, application, execution, reasons alter the practical result in part vii — capital investment; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of capital, investment, read, against, allocation, proposition lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should provide concise reasons, evidence access, correction and competent review. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-62-b003",
          "type": "PARAGRAPH",
          "text": "Calculation, require, internal, issue, investment are material to part vii — capital investment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part vii — capital investment is not capital alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-63",
      "partId": "part-iceqc-r-2009-01-vii",
      "parentId": null,
      "number": "63",
      "title": "Public accountability",
      "anchor": "63-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-63-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is need assessment, site, cost, procurement, schedule, completion and recurrent implications. For public accountability, the material connection between accountability, material, because, selection, financing, delivery is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, project announcements can favour visible new works while safety, maintenance and underserved locations remain neglected. The immediate safeguard is to publish selection criteria, progress, variation and the operating resources required after completion.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-63-b002",
          "type": "PARAGRAPH",
          "text": "Remain, institutional, delivery, period, preserve expose the controlling question for part vii — capital investment, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. In public accountability, capital, investment, read, against, allocation, proposition cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-63-b003",
          "type": "PARAGRAPH",
          "text": "Withhold, still, rule, capital, cannot are material to part vii — capital investment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. In public accountability, capital, investment, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-64",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "64",
      "title": "Allocation proposition",
      "anchor": "64-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-64-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers. Evidence should include specification, competition, price, award, delivery, inspection, payment and remedy. The material risk is that contract value does not demonstrate that usable resources reached schools on time. Authorities should connect procurement records with physical delivery and disclose material contract change. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-08"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-65",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "65",
      "title": "Purpose and scope",
      "anchor": "65-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-65-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers. The evidence should cover specification, competition, price, award, delivery, inspection, payment and remedy, since contract value does not demonstrate that usable resources reached schools on time. The authority should connect procurement records with physical delivery and disclose material contract change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-65-b002",
          "type": "PARAGRAPH",
          "text": "Procurement, against, whether, distribution, through expose the controlling question for part viii — procurement and contracting, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. For purpose and scope, the material connection between procurement, contracting, read, against, allocation, proposition is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should identify the allocation stage, period, population and exclusions before publishing the value and should observe that transparency is not achieved by disclosure unrelated to the decision users need to understand. Reporting should distinguish planned allocation, cash availability and delivered service. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-65-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. purpose and scope changes the reading of procurement, contracting, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-66",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "66",
      "title": "Rule and discretion",
      "anchor": "66-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-66-b001",
          "type": "PARAGRAPH",
          "text": "Procurement and contracting illustrates that transparency is a property of the decision, not the number alone. The decision concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers; its material evidence is specification, competition, price, award, delivery, inspection, payment and remedy. If contract value does not demonstrate that usable resources reached schools on time, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-66-b002",
          "type": "PARAGRAPH",
          "text": "Equity, rule, elements, judgement, material alter the practical result in part viii — procurement and contracting; allocation rules and exceptions must be traceable to receipt, distribution and educational use. For rule and discretion, the material connection between procurement, contracting, read, against, allocation, proposition is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-66-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. rule and discretion changes the reading of procurement, contracting, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-67",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "67",
      "title": "Data and definitions",
      "anchor": "67-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-67-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises specification, competition, price, award, delivery, inspection, payment and remedy. The distributional and administrative significance of protected, interest, procurement, contracting, intelligibility, acquisition lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because contract value does not demonstrate that usable resources reached schools on time. The standard response is to connect procurement records with physical delivery and disclose material contract change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-67-b002",
          "type": "PARAGRAPH",
          "text": "Equity, definitions, date, publish, material require a specific judgement in part viii — procurement and contracting: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part viii — procurement and contracting is not procurement alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-67-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. The distributional and administrative significance of procurement, contracting, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-68",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "68",
      "title": "Equity and distribution",
      "anchor": "68-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-68-b001",
          "type": "PARAGRAPH",
          "text": "For procurement and contracting, transparency concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers. The minimum evidence includes specification, competition, price, award, delivery, inspection, payment and remedy. The principal risk is that contract value does not demonstrate that usable resources reached schools on time. Authorities should therefore connect procurement records with physical delivery and disclose material contract change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-68-b002",
          "type": "PARAGRAPH",
          "text": "Absolute, places, privacy, nominal, information alter the practical result in part viii — procurement and contracting; allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of equity and distribution connects procurement, contracting, read, against, allocation, proposition to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should show rates and absolute amounts across relevant places and groups with appropriate privacy. The interpretive rule is that equal nominal allocation is not proof of equal educational opportunity. Information should be released early enough to influence or correct the decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-68-b003",
          "type": "PARAGRAPH",
          "text": "Responsible, purpose, require, internal, distribution alter the practical result in part viii — procurement and contracting; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes does, require, publication, every from internal, record, equity, distribution, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records changes, reading, procurement, contracting and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-69",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "69",
      "title": "Timing and predictability",
      "anchor": "69-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-69-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is specification, competition, price, award, delivery, inspection, payment and remedy. The governing issue in part viii — procurement and contracting is not timing alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, contract value does not demonstrate that usable resources reached schools on time. The immediate safeguard is to connect procurement records with physical delivery and disclose material contract change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-69-b002",
          "type": "PARAGRAPH",
          "text": "Proposition, timing, traceable, facing, stable are material to part viii — procurement and contracting only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of procurement, contracting, read, against, allocation, proposition lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-69-b003",
          "type": "PARAGRAPH",
          "text": "Element, allocation, timing, contracting, cannot are material to part viii — procurement and contracting only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. In timing and predictability, procurement, contracting, separate, evidential cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-70",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "70",
      "title": "Execution and delivery",
      "anchor": "70-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-70-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in procurement and contracting is the acquisition of textbooks, meals, transport, equipment and services from external suppliers. A defensible account draws on specification, competition, price, award, delivery, inspection, payment and remedy. The known governance weakness is that contract value does not demonstrate that usable resources reached schools on time. Authorities should connect procurement records with physical delivery and disclose material contract change.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-70-b002",
          "type": "PARAGRAPH",
          "text": "Resources, staff, support, read, cannot define the evidentiary boundary for part viii — procurement and contracting, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. In execution and delivery, procurement, contracting, read, against, allocation, proposition cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-70-b003",
          "type": "PARAGRAPH",
          "text": "Reasons, language, calculation, exception, merely expose the controlling question for part viii — procurement and contracting, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. In execution and delivery, procurement, contracting, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-71",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "71",
      "title": "Reasons and contestability",
      "anchor": "71-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-71-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers. For reasons and contestability, the material connection between procurement, contracting, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover specification, competition, price, award, delivery, inspection, payment and remedy, since contract value does not demonstrate that usable resources reached schools on time. The authority should connect procurement records with physical delivery and disclose material contract change. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-71-b002",
          "type": "PARAGRAPH",
          "text": "Inquiry, affected, challenge, exception, procurement require a specific judgement in part viii — procurement and contracting: allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of reasons and contestability connects procurement, contracting, read, against, allocation, proposition to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-71-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. In reasons and contestability, procurement, contracting, separate, evidential cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-72",
      "partId": "part-iceqc-r-2009-01-viii",
      "parentId": null,
      "number": "72",
      "title": "Public accountability",
      "anchor": "72-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-72-b001",
          "type": "PARAGRAPH",
          "text": "Procurement and contracting illustrates that transparency is a property of the decision, not the number alone. In public accountability, procurement, contracting, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the acquisition of textbooks, meals, transport, equipment and services from external suppliers; its material evidence is specification, competition, price, award, delivery, inspection, payment and remedy. If contract value does not demonstrate that usable resources reached schools on time, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-72-b002",
          "type": "PARAGRAPH",
          "text": "Without, disclosure, procurement, against, specific are material to part viii — procurement and contracting only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of public accountability connects procurement, contracting, read, against, allocation, proposition to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-72-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The distributional and administrative significance of procurement, contracting, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-73",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "73",
      "title": "Allocation proposition",
      "anchor": "73-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-73-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the movement of resources between national, regional and local authorities with different responsibilities. Evidence should include formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. The material risk is that decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. Authorities should publish duties and transfers together and identify the body responsible for an unresolved shortfall. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-09"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-74",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "74",
      "title": "Purpose and scope",
      "anchor": "74-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-74-b001",
          "type": "PARAGRAPH",
          "text": "For intergovernmental transfer, transparency concerns the movement of resources between national, regional and local authorities with different responsibilities. The minimum evidence includes formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. The principal risk is that decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. Authorities should therefore publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-74-b002",
          "type": "PARAGRAPH",
          "text": "Exclusions, value, achieved, users, released alter the practical result in part ix — intergovernmental transfer; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In purpose and scope, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should identify the allocation stage, period, population and exclusions before publishing the value. The interpretive rule is that transparency is not achieved by disclosure unrelated to the decision users need to understand. Information should be released early enough to influence or correct the decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-74-b003",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. For purpose and scope, the material connection between intergovernmental, transfer, read, against, allocation, proposition is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-75",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "75",
      "title": "Rule and discretion",
      "anchor": "75-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-75-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. The governing issue in part ix — intergovernmental transfer is not rule alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. The immediate safeguard is to publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-75-b002",
          "type": "PARAGRAPH",
          "text": "Reason, review, elements, rule, permitted require a specific judgement in part ix — intergovernmental transfer: allocation rules and exceptions must be traceable to receipt, distribution and educational use. In rule and discretion, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-75-b003",
          "type": "PARAGRAPH",
          "text": "Receipt, application, execution, confidentiality, protected require a specific judgement in part ix — intergovernmental transfer: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part ix — intergovernmental transfer is not intergovernmental alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-76",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "76",
      "title": "Data and definitions",
      "anchor": "76-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-76-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in intergovernmental transfer is the movement of resources between national, regional and local authorities with different responsibilities. A defensible account draws on formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. The known governance weakness is that decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. Authorities should publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-76-b002",
          "type": "PARAGRAPH",
          "text": "Limitation, does, comparable, differs, both alter the practical result in part ix — intergovernmental transfer; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In data and definitions, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to publish metadata, validation and material revision and permit correction of institution-level inputs. Its limitation is that a common label does not make values comparable where coverage or reference date differs. The result should show both amount and the educational function financed. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-76-b003",
          "type": "PARAGRAPH",
          "text": "Intergovernmental, evidential, made, appearing, state alter the practical result in part ix — intergovernmental transfer; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes intergovernmental, transfer, separate, evidential from unexplained, exception, made, transparent, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records merely, appearing, spreadsheet, reasons and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-77",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "77",
      "title": "Equity and distribution",
      "anchor": "77-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-77-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the movement of resources between national, regional and local authorities with different responsibilities. The evidence should cover formula, earmark, timing, local revenue capacity, expenditure duty and equalisation, since decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. The authority should publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-77-b002",
          "type": "PARAGRAPH",
          "text": "Need, delivery, transfer, cannot, rule are material to part ix — intergovernmental transfer only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. In equity and distribution, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-77-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. The governing issue in part ix — intergovernmental transfer is not intergovernmental alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-78",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "78",
      "title": "Timing and predictability",
      "anchor": "78-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-78-b001",
          "type": "PARAGRAPH",
          "text": "Intergovernmental transfer illustrates that transparency is a property of the decision, not the number alone. The decision concerns the movement of resources between national, regional and local authorities with different responsibilities; its material evidence is formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. If decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-78-b002",
          "type": "PARAGRAPH",
          "text": "Allocation, interpreted, distribution, through, delivery are material to part ix — intergovernmental transfer only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. In timing and predictability, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-78-b003",
          "type": "PARAGRAPH",
          "text": "Proposition, distribution, through, facing, institutions require a specific judgement in part ix — intergovernmental transfer: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes transparent, makes, error, correctable from timing, predictability, material, connection, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records between, intergovernmental, transfer, read and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-79",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "79",
      "title": "Execution and delivery",
      "anchor": "79-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-79-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. In execution and delivery, protected, interest, intergovernmental, transfer, intelligibility, movement cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. The standard response is to publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-79-b002",
          "type": "PARAGRAPH",
          "text": "Allocation, timing, traceable, facing, expenditure are material to part ix — intergovernmental transfer only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. For execution and delivery, the material connection between intergovernmental, transfer, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-79-b003",
          "type": "PARAGRAPH",
          "text": "Rather, burden, removed, chain, strengthened are material to part ix — intergovernmental transfer only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes intergovernmental, transfer, separate, evidential from transparency, reduce, rather, increase, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records administrative, burden, repeated, returns and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-80",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "80",
      "title": "Reasons and contestability",
      "anchor": "80-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-80-b001",
          "type": "PARAGRAPH",
          "text": "For intergovernmental transfer, transparency concerns the movement of resources between national, regional and local authorities with different responsibilities. The distributional and administrative significance of intergovernmental, transfer, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The minimum evidence includes formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. The principal risk is that decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. Authorities should therefore publish duties and transfers together and identify the body responsible for an unresolved shortfall. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-80-b002",
          "type": "PARAGRAPH",
          "text": "Concise, competent, complaint, period, information are material to part ix — intergovernmental transfer only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. For reasons and contestability, the material connection between intergovernmental, transfer, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should provide concise reasons, evidence access, correction and competent review. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-80-b003",
          "type": "PARAGRAPH",
          "text": "Delivery, accurate, institutions, exception, calculation alter the practical result in part ix — intergovernmental transfer; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes does, require, publication, every from internal, record, defensible, reasons, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records contestability, connects, intergovernmental, transfer and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-81",
      "partId": "part-iceqc-r-2009-01-ix",
      "parentId": null,
      "number": "81",
      "title": "Public accountability",
      "anchor": "81-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-81-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is formula, earmark, timing, local revenue capacity, expenditure duty and equalisation. A defensible account of public accountability connects accountability, material, because, movement, resources, between to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, decentralised responsibility without adequate or predictable finance creates unequal provision and blurred accountability. The immediate safeguard is to publish duties and transfers together and identify the body responsible for an unresolved shortfall.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-81-b002",
          "type": "PARAGRAPH",
          "text": "Facing, stable, revision, value, affected require a specific judgement in part ix — intergovernmental transfer: allocation rules and exceptions must be traceable to receipt, distribution and educational use. public accountability changes the reading of intergovernmental, transfer, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-81-b003",
          "type": "PARAGRAPH",
          "text": "Rule, intergovernmental, cannot, timing, traceable alter the practical result in part ix — intergovernmental transfer; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In public accountability, intergovernmental, transfer, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-82",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "82",
      "title": "Allocation proposition",
      "anchor": "82-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-82-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the fees, materials, transport and other costs that supplement or replace public provision. Evidence should include official charges, informal payments, waiver, actual household spending and consequence of non-payment. The material risk is that lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. Authorities should report required household burdens and exemptions alongside public allocation. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-10"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-83",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "83",
      "title": "Purpose and scope",
      "anchor": "83-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-83-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the fees, materials, transport and other costs that supplement or replace public provision. The evidence should cover official charges, informal payments, waiver, actual household spending and consequence of non-payment, since lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. The authority should report required household burdens and exemptions alongside public allocation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-83-b002",
          "type": "PARAGRAPH",
          "text": "Determines, resources, material, household, payment require a specific judgement in part x — household contribution and private payment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. For purpose and scope, the material connection between household, contribution, private, payment, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should identify the allocation stage, period, population and exclusions before publishing the value and should observe that transparency is not achieved by disclosure unrelated to the decision users need to understand. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-83-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. Evidence concerning household, contribution, private, payment, allocation, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-84",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "84",
      "title": "Rule and discretion",
      "anchor": "84-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-84-b001",
          "type": "PARAGRAPH",
          "text": "Household contribution and private payment illustrates that transparency is a property of the decision, not the number alone. The decision concerns the fees, materials, transport and other costs that supplement or replace public provision; its material evidence is official charges, informal payments, waiver, actual household spending and consequence of non-payment. If lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-84-b002",
          "type": "PARAGRAPH",
          "text": "Reasons, address, requires, significant, original are material to part x — household contribution and private payment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. In rule and discretion, household, contribution, private, payment, allocation, stage cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-84-b003",
          "type": "PARAGRAPH",
          "text": "Reading, private, stage, remain, institutional define the evidentiary boundary for part x — household contribution and private payment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes transparent, makes, error, correctable from rule, discretion, changes, reading, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records household, contribution, private, payment and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-85",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "85",
      "title": "Data and definitions",
      "anchor": "85-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-85-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises official charges, informal payments, waiver, actual household spending and consequence of non-payment. In data and definitions, protected, interest, household, contribution, private, payment cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. The standard response is to report required household burdens and exemptions alongside public allocation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-85-b002",
          "type": "PARAGRAPH",
          "text": "Weak, schedule, affected, definitions, date require a specific judgement in part x — household contribution and private payment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning household, contribution, private, payment, allocation, stage has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-85-b003",
          "type": "PARAGRAPH",
          "text": "Equity, contribution, read, proposition, transparency alter the practical result in part x — household contribution and private payment; allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes household, contribution, private, payment from read, against, allocation, proposition, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records already, stated, transparency, reduce and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-86",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "86",
      "title": "Equity and distribution",
      "anchor": "86-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-86-b001",
          "type": "PARAGRAPH",
          "text": "For household contribution and private payment, transparency concerns the fees, materials, transport and other costs that supplement or replace public provision. The minimum evidence includes official charges, informal payments, waiver, actual household spending and consequence of non-payment. The principal risk is that lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. Authorities should therefore report required household burdens and exemptions alongside public allocation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-86-b002",
          "type": "PARAGRAPH",
          "text": "Affected, result, departure, competent, publication require a specific judgement in part x — household contribution and private payment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part x — household contribution and private payment is not household alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-87",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "87",
      "title": "Timing and predictability",
      "anchor": "87-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-87-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is official charges, informal payments, waiver, actual household spending and consequence of non-payment. Evidence concerning timing, predictability, material, because, fees, materials has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. The immediate safeguard is to report required household burdens and exemptions alongside public allocation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-87-b002",
          "type": "PARAGRAPH",
          "text": "Need, part, private, rule, allocation are material to part x — household contribution and private payment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part x — household contribution and private payment is not household alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-87-b003",
          "type": "PARAGRAPH",
          "text": "Delivery, purpose, necessary, element, allocation require a specific judgement in part x — household contribution and private payment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of household, contribution, private, payment, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-88",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "88",
      "title": "Execution and delivery",
      "anchor": "88-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-88-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in household contribution and private payment is the fees, materials, transport and other costs that supplement or replace public provision. A defensible account draws on official charges, informal payments, waiver, actual household spending and consequence of non-payment. The known governance weakness is that lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. Authorities should report required household burdens and exemptions alongside public allocation.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-88-b002",
          "type": "PARAGRAPH",
          "text": "Whether, become, materials, governing, household define the evidentiary boundary for part x — household contribution and private payment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part x — household contribution and private payment is not household alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-88-b003",
          "type": "PARAGRAPH",
          "text": "Made, appearing, state, usable, remain are material to part x — household contribution and private payment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes household, contribution, private, payment from read, against, allocation, proposition, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records already, stated, unexplained, exception and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-89",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "89",
      "title": "Reasons and contestability",
      "anchor": "89-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-89-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the fees, materials, transport and other costs that supplement or replace public provision. For reasons and contestability, the material connection between household, contribution, private, payment, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover official charges, informal payments, waiver, actual household spending and consequence of non-payment, since lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners. The authority should report required household burdens and exemptions alongside public allocation. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-89-b002",
          "type": "PARAGRAPH",
          "text": "Understand, calculation, administrative, contribution, allocation define the evidentiary boundary for part x — household contribution and private payment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of household, contribution, private, payment, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-89-b003",
          "type": "PARAGRAPH",
          "text": "Control, purpose, informed, distributional, household require a specific judgement in part x — household contribution and private payment: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes objective, informed, scrutiny, correction from distributional, administrative, significance, household, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records contribution, private, payment, separate and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-90",
      "partId": "part-iceqc-r-2009-01-x",
      "parentId": null,
      "number": "90",
      "title": "Public accountability",
      "anchor": "90-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-90-b001",
          "type": "PARAGRAPH",
          "text": "Household contribution and private payment illustrates that transparency is a property of the decision, not the number alone. The governing issue in part x — household contribution and private payment is not household alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the fees, materials, transport and other costs that supplement or replace public provision; its material evidence is official charges, informal payments, waiver, actual household spending and consequence of non-payment. If lower public expenditure may reflect cost transfer rather than efficiency and may exclude poorer learners, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-90-b002",
          "type": "PARAGRAPH",
          "text": "Personal, administrative, contribution, allocation, rule are material to part x — household contribution and private payment only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of household, contribution, private, payment, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-90-b003",
          "type": "PARAGRAPH",
          "text": "Makes, defensible, household, payment, specific define the evidentiary boundary for part x — household contribution and private payment, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes transparent, makes, error, correctable from defensible, accountability, connects, household, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records contribution, private, payment, separate and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-91",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "91",
      "title": "Allocation proposition",
      "anchor": "91-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-91-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the difference between approved budget, released funds, commitments, payment and delivered service. Evidence should include monthly or quarterly execution, price change, arrears, underspending and transfer among lines. The material risk is that annual execution rates can conceal late spending or failure in priority institutions. Authorities should explain material variance in time for correction and link it to service consequence. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-11"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-92",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "92",
      "title": "Purpose and scope",
      "anchor": "92-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-92-b001",
          "type": "PARAGRAPH",
          "text": "For execution, variance and reallocation, transparency concerns the difference between approved budget, released funds, commitments, payment and delivered service. The minimum evidence includes monthly or quarterly execution, price change, arrears, underspending and transfer among lines. The principal risk is that annual execution rates can conceal late spending or failure in priority institutions. Authorities should therefore explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-92-b002",
          "type": "PARAGRAPH",
          "text": "Requires, accessible, understand, responsible, later are material to part xi — execution, variance and reallocation only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes does, require, publication, every from internal, record, distributional, administrative, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records significance, execution, variance, reallocation and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-93",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "93",
      "title": "Rule and discretion",
      "anchor": "93-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-93-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is monthly or quarterly execution, price change, arrears, underspending and transfer among lines. Evidence concerning rule, discretion, material, because, difference, between has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, annual execution rates can conceal late spending or failure in priority institutions. The immediate safeguard is to explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-93-b002",
          "type": "PARAGRAPH",
          "text": "Legitimate, reviewable, reading, reallocation, timing define the evidentiary boundary for part xi — execution, variance and reallocation, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. rule and discretion changes the reading of execution, variance, reallocation, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-93-b003",
          "type": "PARAGRAPH",
          "text": "Distribution, through, facing, visible, reporting define the evidentiary boundary for part xi — execution, variance and reallocation, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. Evidence concerning execution, variance, reallocation, read, against, allocation has practical force here only if the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-94",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "94",
      "title": "Data and definitions",
      "anchor": "94-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-94-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in execution, variance and reallocation is the difference between approved budget, released funds, commitments, payment and delivered service. A defensible account draws on monthly or quarterly execution, price change, arrears, underspending and transfer among lines. The known governance weakness is that annual execution rates can conceal late spending or failure in priority institutions. Authorities should explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-94-b002",
          "type": "PARAGRAPH",
          "text": "Remain, institutional, delivery, criterion, affected alter the practical result in part xi — execution, variance and reallocation; allocation rules and exceptions must be traceable to receipt, distribution and educational use. data and definitions changes the reading of execution, variance, reallocation, allocation, stage: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-95",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "95",
      "title": "Equity and distribution",
      "anchor": "95-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-95-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the difference between approved budget, released funds, commitments, payment and delivered service. The evidence should cover monthly or quarterly execution, price change, arrears, underspending and transfer among lines, since annual execution rates can conceal late spending or failure in priority institutions. The authority should explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-95-b002",
          "type": "PARAGRAPH",
          "text": "Opportunity, planned, delivered, purpose, distribution expose the controlling question for part xi — execution, variance and reallocation, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. In equity and distribution, execution, variance, reallocation, separate, evidential cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should show rates and absolute amounts across relevant places and groups with appropriate privacy and should observe that equal nominal allocation is not proof of equal educational opportunity. Reporting should distinguish planned allocation, cash availability and delivered service. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-95-b003",
          "type": "PARAGRAPH",
          "text": "Institutional, delivery, responsibility, shortfall, remains require a specific judgement in part xi — execution, variance and reallocation: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes objective, informed, scrutiny, correction from equity, distribution, changes, reading, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records execution, variance, reallocation, read and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-96",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "96",
      "title": "Timing and predictability",
      "anchor": "96-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-96-b001",
          "type": "PARAGRAPH",
          "text": "Execution, variance and reallocation illustrates that transparency is a property of the decision, not the number alone. The decision concerns the difference between approved budget, released funds, commitments, payment and delivered service; its material evidence is monthly or quarterly execution, price change, arrears, underspending and transfer among lines. If annual execution rates can conceal late spending or failure in priority institutions, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-96-b002",
          "type": "PARAGRAPH",
          "text": "Condition, because, amount, after, changes are material to part xi — execution, variance and reallocation only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of timing and predictability connects execution, variance, reallocation, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish calendars, delays, arrears and any condition affecting availability, because a sufficient annual amount can fail when it arrives after the educational need. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-96-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The governing issue in part xi — execution, variance and reallocation is not execution alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Its application should remain visible in later execution and equity reporting.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-97",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "97",
      "title": "Execution and delivery",
      "anchor": "97-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-97-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises monthly or quarterly execution, price change, arrears, underspending and transfer among lines. The governing issue in part xi — execution, variance and reallocation is not protected alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because annual execution rates can conceal late spending or failure in priority institutions. The standard response is to explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-97-b002",
          "type": "PARAGRAPH",
          "text": "Staff, support, transfer, effect, significance are material to part xi — execution, variance and reallocation only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of execution, variance, reallocation, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that expenditure is not evidence of educational delivery without a credible link to the institution. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-97-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. For execution and delivery, the material connection between execution, variance, reallocation, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-98",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "98",
      "title": "Reasons and contestability",
      "anchor": "98-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-98-b001",
          "type": "PARAGRAPH",
          "text": "For execution, variance and reallocation, transparency concerns the difference between approved budget, released funds, commitments, payment and delivered service. The governing issue in part xi — execution, variance and reallocation is not execution alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The minimum evidence includes monthly or quarterly execution, price change, arrears, underspending and transfer among lines. The principal risk is that annual execution rates can conceal late spending or failure in priority institutions. Authorities should therefore explain material variance in time for correction and link it to service consequence. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-98-b002",
          "type": "PARAGRAPH",
          "text": "Correction, interpretive, ineffective, before, early require a specific judgement in part xi — execution, variance and reallocation: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part xi — execution, variance and reallocation is not execution alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should provide concise reasons, evidence access, correction and competent review. The interpretive rule is that a complaint route is ineffective if the allocation period ends before correction. Information should be released early enough to influence or correct the decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-98-b003",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. The distributional and administrative significance of execution, variance, reallocation, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-99",
      "partId": "part-iceqc-r-2009-01-xi",
      "parentId": null,
      "number": "99",
      "title": "Public accountability",
      "anchor": "99-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-99-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is monthly or quarterly execution, price change, arrears, underspending and transfer among lines. In public accountability, accountability, material, because, difference, between, approved cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, annual execution rates can conceal late spending or failure in priority institutions. The immediate safeguard is to explain material variance in time for correction and link it to service consequence.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-99-b002",
          "type": "PARAGRAPH",
          "text": "Competent, whether, assessment, unnecessary, publish require a specific judgement in part xi — execution, variance and reallocation: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part xi — execution, variance and reallocation is not execution alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-99-b003",
          "type": "PARAGRAPH",
          "text": "Issue, variance, timing, traceable, receipt expose the controlling question for part xi — execution, variance and reallocation, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part xi — execution, variance and reallocation is not execution alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-100",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "100",
      "title": "Allocation proposition",
      "anchor": "100-allocation-proposition",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-100-b001",
          "type": "PARAGRAPH",
          "text": "Transparency concerns the information through which legislatures, institutions and communities can understand and challenge allocation. Evidence should include timely publication, definitions, accessible formats, complaint, independent review and correction history. The material risk is that large data releases can remain opaque if the decision rule and reason for exception are absent. Authorities should publish decision-relevant information, protect personal data and correct errors visibly. This proposition defines the allocation decision for the following tests.",
          "citationIds": [
            "REF-12"
          ]
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-101",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "101",
      "title": "Purpose and scope",
      "anchor": "101-purpose-and-scope",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-101-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the information through which legislatures, institutions and communities can understand and challenge allocation. The evidence should cover timely publication, definitions, accessible formats, complaint, independent review and correction history, since large data releases can remain opaque if the decision rule and reason for exception are absent. The authority should publish decision-relevant information, protect personal data and correct errors visibly.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-101-b002",
          "type": "PARAGRAPH",
          "text": "Before, observe, disclosure, need, planned define the evidentiary boundary for part xii — public reporting, review and correction, where allocation rules and exceptions must be traceable to receipt, distribution and educational use. purpose and scope changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should identify the allocation stage, period, population and exclusions before publishing the value and should observe that transparency is not achieved by disclosure unrelated to the decision users need to understand. Reporting should distinguish planned allocation, cash availability and delivered service. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-101-b003",
          "type": "PARAGRAPH",
          "text": "Scrutiny, scope, reporting, stage, distribution are material to part xii — public reporting, review and correction only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The assessment distinguishes objective, informed, scrutiny, correction from purpose, scope, changes, reading, so that an administrative observation is not treated as proof of the educational result. A reviewable finding records reporting, review, allocation, stage and identifies the body able to correct the condition within the relevant educational period.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-102",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "102",
      "title": "Rule and discretion",
      "anchor": "102-rule-and-discretion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-102-b001",
          "type": "PARAGRAPH",
          "text": "Public reporting, review and correction illustrates that transparency is a property of the decision, not the number alone. The decision concerns the information through which legislatures, institutions and communities can understand and challenge allocation; its material evidence is timely publication, definitions, accessible formats, complaint, independent review and correction history. If large data releases can remain opaque if the decision rule and reason for exception are absent, public reporting may present formal equality while provision diverges.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-102-b002",
          "type": "PARAGRAPH",
          "text": "Timing, remain, institutional, delivery, criterion are material to part xii — public reporting, review and correction only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. The governing issue in part xii — public reporting, review and correction is not reporting alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should state the criterion, competent authority, reasons and frequency of exception, because discretion can address legitimate difference but requires a reviewable record. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-102-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The distributional and administrative significance of reporting, review, correction, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-103",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "103",
      "title": "Data and definitions",
      "anchor": "103-data-and-definitions",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-103-b001",
          "type": "PARAGRAPH",
          "text": "Evidence comprises timely publication, definitions, accessible formats, complaint, independent review and correction history. The distributional and administrative significance of protected, interest, reporting, review, correction, intelligibility lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A foreseeable opacity arises because large data releases can remain opaque if the decision rule and reason for exception are absent. The standard response is to publish decision-relevant information, protect personal data and correct errors visibly.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-103-b002",
          "type": "PARAGRAPH",
          "text": "Rule, allocation, through, facing, respect alter the practical result in part xii — public reporting, review and correction; allocation rules and exceptions must be traceable to receipt, distribution and educational use. In data and definitions, reporting, review, correction, separate, evidential cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The conclusion must respect that a common label does not make values comparable where coverage or reference date differs. Where data quality is weak, limitations should be disclosed and a correction schedule should be stated. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-103-b003",
          "type": "PARAGRAPH",
          "text": "Transparency should reduce rather than increase administrative burden. data and definitions changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated returns with no decision use should be removed, while the core evidence chain from appropriation to school service should be strengthened. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-104",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "104",
      "title": "Equity and distribution",
      "anchor": "104-equity-and-distribution",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-104-b001",
          "type": "PARAGRAPH",
          "text": "For public reporting, review and correction, transparency concerns the information through which legislatures, institutions and communities can understand and challenge allocation. The minimum evidence includes timely publication, definitions, accessible formats, complaint, independent review and correction history. The principal risk is that large data releases can remain opaque if the decision rule and reason for exception are absent. Authorities should therefore publish decision-relevant information, protect personal data and correct errors visibly.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-104-b002",
          "type": "PARAGRAPH",
          "text": "Rule, remain, institutional, responsible, rates require a specific judgement in part xii — public reporting, review and correction: allocation rules and exceptions must be traceable to receipt, distribution and educational use. For equity and distribution, the material connection between reporting, review, correction, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. A responsible body should show rates and absolute amounts across relevant places and groups with appropriate privacy. The interpretive rule is that equal nominal allocation is not proof of equal educational opportunity. Information should be released early enough to influence or correct the decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-104-b003",
          "type": "PARAGRAPH",
          "text": "The standard does not require publication of every internal record. A defensible account of equity and distribution connects reporting, review, correction, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It requires sufficient, accurate and accessible evidence for affected institutions and the public to understand the rule, result, exception and responsible authority. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-105",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "105",
      "title": "Timing and predictability",
      "anchor": "105-timing-and-predictability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-105-b001",
          "type": "PARAGRAPH",
          "text": "The evidential record is timely publication, definitions, accessible formats, complaint, independent review and correction history. The governing issue in part xii — public reporting, review and correction is not timing alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Without it, large data releases can remain opaque if the decision rule and reason for exception are absent. The immediate safeguard is to publish decision-relevant information, protect personal data and correct errors visibly.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-105-b002",
          "type": "PARAGRAPH",
          "text": "Preserve, reason, purpose, establish, occur expose the controlling question for part xii — public reporting, review and correction, because allocation rules and exceptions must be traceable to receipt, distribution and educational use. timing and predictability changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Definitions should remain stable through a reporting period, and a later revision should preserve the former value and reason. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-105-b003",
          "type": "PARAGRAPH",
          "text": "Protected, publish, aggregate, predictability, review require a specific judgement in part xii — public reporting, review and correction: allocation rules and exceptions must be traceable to receipt, distribution and educational use. A defensible account of timing and predictability connects reporting, review, correction, separate, evidential to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-106",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "106",
      "title": "Execution and delivery",
      "anchor": "106-execution-and-delivery",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-106-b001",
          "type": "PARAGRAPH",
          "text": "The public allocation question in public reporting, review and correction is the information through which legislatures, institutions and communities can understand and challenge allocation. A defensible account draws on timely publication, definitions, accessible formats, complaint, independent review and correction history. The known governance weakness is that large data releases can remain opaque if the decision rule and reason for exception are absent. Authorities should publish decision-relevant information, protect personal data and correct errors visibly.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-106-b002",
          "type": "PARAGRAPH",
          "text": "Staff, support, reporting, separate, timing require a specific judgement in part xii — public reporting, review and correction: allocation rules and exceptions must be traceable to receipt, distribution and educational use. execution and delivery changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Good practice is to separate approval, transfer, procurement, receipt and service effect. Its limitation is that expenditure is not evidence of educational delivery without a credible link to the institution. The result should show both amount and the educational function financed. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-106-b003",
          "type": "PARAGRAPH",
          "text": "Appearing, administrative, review, evidential, rule require a specific judgement in part xii — public reporting, review and correction: allocation rules and exceptions must be traceable to receipt, distribution and educational use. The distributional and administrative significance of reporting, review, correction, separate, evidential lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Reasons should state the criterion, evidence and consequence in language usable by the affected institution. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-107",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "107",
      "title": "Reasons and contestability",
      "anchor": "107-reasons-and-contestability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-107-b001",
          "type": "PARAGRAPH",
          "text": "Allocation in this domain concerns the information through which legislatures, institutions and communities can understand and challenge allocation. The distributional and administrative significance of reporting, review, correction, allocation, stage lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The evidence should cover timely publication, definitions, accessible formats, complaint, independent review and correction history, since large data releases can remain opaque if the decision rule and reason for exception are absent. The authority should publish decision-relevant information, protect personal data and correct errors visibly. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-107-b002",
          "type": "PARAGRAPH",
          "text": "Institutional, delivery, access, complaint, period require a specific judgement in part xii — public reporting, review and correction: allocation rules and exceptions must be traceable to receipt, distribution and educational use. reasons and contestability changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It should provide concise reasons, evidence access, correction and competent review and should observe that a complaint route is ineffective if the allocation period ends before correction. Reporting should distinguish planned allocation, cash availability and delivered service. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-107-b003",
          "type": "PARAGRAPH",
          "text": "The objective is informed scrutiny and correction. reasons and contestability changes the reading of reporting, review, correction, separate, evidential: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Publication should not shift responsibility to communities for resolving a shortfall whose rule, finance or authority remains under public control. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-108",
      "partId": "part-iceqc-r-2009-01-xii",
      "parentId": null,
      "number": "108",
      "title": "Public accountability",
      "anchor": "108-public-accountability",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-108-b001",
          "type": "PARAGRAPH",
          "text": "Public reporting, review and correction illustrates that transparency is a property of the decision, not the number alone. For public accountability, the material connection between reporting, review, correction, allocation, stage is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The decision concerns the information through which legislatures, institutions and communities can understand and challenge allocation; its material evidence is timely publication, definitions, accessible formats, complaint, independent review and correction history. If large data releases can remain opaque if the decision rule and reason for exception are absent, public reporting may present formal equality while provision diverges. The authority should state how it affected calculation, delivery and review.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-108-b002",
          "type": "PARAGRAPH",
          "text": "Original, categories, purpose, accountability, reporting are material to part xii — public reporting, review and correction only insofar as allocation rules and exceptions must be traceable to receipt, distribution and educational use. For public accountability, the material connection between reporting, review, correction, separate, evidential is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should publish comparable aggregates, material exceptions, limitations and corrective action, because volume of data cannot substitute for intelligible rules and responsibility. Significant changes after the original decision should be reported using the same categories. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-108-b003",
          "type": "PARAGRAPH",
          "text": "A transparent system makes error correctable. The governing issue in part xii — public reporting, review and correction is not reporting alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It gives institutions a route to verify data, provides independent or sufficiently separate review, and records the corrected allocation without erasing the original decision. Any departure should be justified by public purpose, evidence and competent authority.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-109",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "109",
      "title": "Minimum allocation disclosure",
      "anchor": "109-minimum-allocation-disclosure",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-109-b001",
          "type": "PARAGRAPH",
          "text": "It should state material exceptions and the route for correcting an input or challenging an application. A defensible account of minimum allocation disclosure connects every, material, allocation, disclose, purpose, legal to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Disclosure should occur before the decision becomes irreversible wherever practicable.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-109-b002",
          "type": "PARAGRAPH",
          "text": "The minimum is decision-centred. Large volumes of unrelated financial data should not be used to claim transparency where an institution cannot determine how its allocation was calculated.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-110",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "110",
      "title": "Formula transparency",
      "anchor": "110-formula-transparency",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-110-b001",
          "type": "PARAGRAPH",
          "text": "The governing issue in part xiii — conclusions and minimum disclosure priorities is not formula alone; the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Illustrative calculations can improve intelligibility, but affected institutions also need access to their own material inputs.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-110-b002",
          "type": "PARAGRAPH",
          "text": "For formula transparency, the material connection between formula, publication, does, remove, responsibility, outcomes is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Authorities should examine whether the rule reproduces unequal starting conditions, omits legitimate cost or produces abrupt loss, and should report justified adjustment.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-111",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "111",
      "title": "Equity and equalisation",
      "anchor": "111-equity-and-equalisation",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-111-b001",
          "type": "PARAGRAPH",
          "text": "Broad categories require review for exclusion and unintended effect. In equity and equalisation, equity, adjustments, connected, additional, need, delivery cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Remote provision, disability access, language support and rapidly changing populations may require evidence not captured by ordinary enrolment.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-111-b002",
          "type": "PARAGRAPH",
          "text": "In equity and equalisation, equalisation, reported, resulting, distribution, amount, assigned cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. The standard is substantive educational opportunity rather than identical nominal input.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-112",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "112",
      "title": "Execution and school receipt",
      "anchor": "112-execution-and-school-receipt",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-112-b001",
          "type": "PARAGRAPH",
          "text": "Variance should be explained in time for correction. For execution and school receipt, the material connection between approved, budgets, reconciled, release, transfer, procurement is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Late spending at year end does not remedy the loss of a resource required during an earlier term.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-112-b002",
          "type": "PARAGRAPH",
          "text": "School confirmation and selected physical verification can strengthen central accounts. Reporting should avoid imposing excessive duplicate returns on institutions.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-113",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "113",
      "title": "Household burden",
      "anchor": "113-household-burden",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-113-b001",
          "type": "PARAGRAPH",
          "text": "Public allocation accounts should identify required household contributions and the services they finance. A reduction in public spending accompanied by higher fees, materials or transport cost is not a transparent efficiency gain. Waiver and subsidy should be reported through actual receipt and net burden.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-113-b002",
          "type": "PARAGRAPH",
          "text": "Household data should protect privacy and should include families unable to make the payment, not only expenditures among participants.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-114",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "114",
      "title": "Review and correction",
      "anchor": "114-review-and-correction",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-114-b001",
          "type": "PARAGRAPH",
          "text": "The institution should receive the evidence and calculation material to the issue. The distributional and administrative significance of review, timely, competent, able, change, allocation lies in whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Errors should be corrected visibly, with the original decision and reason retained.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-114-b002",
          "type": "PARAGRAPH",
          "text": "review and correction changes the reading of review, findings, inform, formula, data, validation: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Repeated correction of the same input indicates a system control weakness rather than isolated institutional failure.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-115",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "115",
      "title": "Public reporting under contraction",
      "anchor": "115-public-reporting-under-contraction",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-115-b001",
          "type": "PARAGRAPH",
          "text": "Exceptional discretion may be necessary, but its criterion, authority and duration should be public. A defensible account of public reporting under contraction connects during, contraction, reports, identify, protected, functions to a specific test: the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Forecasts should be distinguished from enacted and released resources.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-115-b002",
          "type": "PARAGRAPH",
          "text": "Transparency should not claim certainty about later revenue or outcomes. It should state the current evidence, assumptions and review condition.",
          "citationIds": []
        }
      ]
    },
    {
      "id": "sec-iceqc-r-2009-01-116",
      "partId": "part-iceqc-r-2009-01-xiii",
      "parentId": null,
      "number": "116",
      "title": "Final conclusion",
      "anchor": "116-final-conclusion",
      "level": 1,
      "blocks": [
        {
          "id": "sec-iceqc-r-2009-01-116-b001",
          "type": "PARAGRAPH",
          "text": "It enables institutions and communities to see how need, population, equity and cost became a resource decision and whether that resource arrived. In final conclusion, transparent, allocation, connects cannot be interpreted separately from the requirement that the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. It also permits legitimate exception while requiring a reason and a route to correction.",
          "citationIds": []
        },
        {
          "id": "sec-iceqc-r-2009-01-116-b002",
          "type": "PARAGRAPH",
          "text": "For final conclusion, the material connection between restrained, demanding, publish, rule, delivery, material is whether the rule, evidence, timing and distribution of a public allocation must remain traceable through institutional receipt and learner-facing delivery. Under financial pressure, these disciplines strengthen rather than delay responsible prioritisation.",
          "citationIds": []
        }
      ]
    }
  ],
  "technicalAppendices": [],
  "notes": [],
  "references": [
    {
      "id": "REF-01",
      "authoringBody": "Education for All Global Monitoring Report Team",
      "title": "Education for All by 2015: Will We Make It? — EFA Global Monitoring Report 2008",
      "year": 2007,
      "publicationDate": "2007-11-29",
      "sourceType": "GLOBAL_MONITORING_REPORT",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000154743",
      "evidenceRole": "Global evidence on participation, quality, teachers, finance and unequal progress."
    },
    {
      "id": "REF-02",
      "authoringBody": "Education for All Global Monitoring Report Team",
      "title": "Education for All Global Monitoring Report 2005: Education for All — The Quality Imperative",
      "year": 2004,
      "publicationDate": "2004-11-08",
      "sourceType": "GLOBAL_MONITORING_REPORT",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000137333",
      "evidenceRole": "Evidence on learning quality, teachers, materials and school conditions."
    },
    {
      "id": "REF-03",
      "authoringBody": "World Education Forum",
      "title": "The Dakar Framework for Action: Education for All — Meeting Our Collective Commitments",
      "year": 2000,
      "publicationDate": "2000-04-28",
      "sourceType": "GLOBAL_ACTION_FRAMEWORK",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000121147",
      "evidenceRole": "International commitments on access, equity, quality and national education planning."
    },
    {
      "id": "REF-04",
      "authoringBody": "United Nations",
      "title": "The Millennium Development Goals Report 2008",
      "year": 2008,
      "publicationDate": "2008-09-11",
      "sourceType": "GLOBAL_MONITORING_REPORT",
      "url": "https://www.un.org/millenniumgoals/pdf/The%20Millennium%20Development%20Goals%20Report%202008.pdf",
      "evidenceRole": "Global and regional evidence on poverty, primary education and development pressures."
    },
    {
      "id": "REF-05",
      "authoringBody": "World Bank",
      "title": "World Development Report 2006: Equity and Development",
      "year": 2005,
      "publicationDate": "2005-09-01",
      "sourceType": "GLOBAL_DEVELOPMENT_REPORT",
      "url": "https://documents.worldbank.org/curated/en/435331468127174418/pdf/322040World0Development0Report02006.pdf",
      "evidenceRole": "Inequality of opportunity, institutions and public allocation."
    },
    {
      "id": "REF-06",
      "authoringBody": "United Nations General Assembly",
      "title": "Convention on the Rights of the Child",
      "year": 1989,
      "publicationDate": "1989-11-20",
      "sourceType": "INTERNATIONAL_CONVENTION",
      "url": "https://www.ohchr.org/en/instruments-mechanisms/instruments/convention-rights-child",
      "evidenceRole": "Rights concerning education, development, equality and the interests of the child."
    },
    {
      "id": "REF-07",
      "authoringBody": "United Nations Committee on Economic, Social and Cultural Rights",
      "title": "General Comment No. 13: The Right to Education",
      "year": 1999,
      "publicationDate": "1999-12-08",
      "sourceType": "TREATY_BODY_GENERAL_COMMENT",
      "url": "https://www.refworld.org/legal/general/cescr/1999/en/37937",
      "evidenceRole": "Availability, accessibility, acceptability and adaptability of education."
    },
    {
      "id": "REF-08",
      "authoringBody": "United Nations General Assembly",
      "title": "Convention on the Rights of Persons with Disabilities",
      "year": 2006,
      "publicationDate": "2006-12-13",
      "sourceType": "INTERNATIONAL_CONVENTION",
      "url": "https://www.ohchr.org/en/instruments-mechanisms/instruments/convention-rights-persons-disabilities",
      "evidenceRole": "The operative disability-rights framework, including inclusive education."
    },
    {
      "id": "REF-09",
      "authoringBody": "UNESCO",
      "title": "Guidelines for Inclusion: Ensuring Access to Education for All",
      "year": 2005,
      "publicationDate": "2005-01-01",
      "sourceType": "POLICY_GUIDELINES",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000140224",
      "evidenceRole": "Inclusive-system responsibilities and removal of participation barriers."
    },
    {
      "id": "REF-10",
      "authoringBody": "UNESCO and UNICEF",
      "title": "A Human Rights-Based Approach to Education for All",
      "year": 2007,
      "publicationDate": "2007-01-01",
      "sourceType": "INTERAGENCY_POLICY_FRAMEWORK",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000154861",
      "evidenceRole": "Rights-based planning, equality, participation, accountability and quality."
    },
    {
      "id": "REF-11",
      "authoringBody": "ILO and UNESCO Special Intergovernmental Conference on the Status of Teachers",
      "title": "Recommendation concerning the Status of Teachers",
      "year": 1966,
      "publicationDate": "1966-10-05",
      "sourceType": "INTERNATIONAL_RECOMMENDATION",
      "url": "https://www.unesco.org/en/legal-affairs/recommendation-concerning-status-teachers",
      "evidenceRole": "International principles concerning teacher preparation, employment and professional responsibility."
    },
    {
      "id": "REF-12",
      "authoringBody": "Organisation for Economic Co-operation and Development",
      "title": "Education at a Glance 2008: OECD Indicators",
      "year": 2008,
      "publicationDate": "2008-09-09",
      "sourceType": "COMPARATIVE_INDICATOR_REPORT",
      "url": "https://doi.org/10.1787/eag-2008-en",
      "evidenceRole": "Comparative indicators on education participation, expenditure, resources and outcomes."
    },
    {
      "id": "REF-13",
      "authoringBody": "UNESCO Institute for Statistics and UNICEF",
      "title": "Children Out of School: Measuring Exclusion from Primary Education",
      "year": 2005,
      "publicationDate": "2005-01-01",
      "sourceType": "GLOBAL_STATISTICAL_REPORT",
      "url": "https://uis.unesco.org/en/topic/out-school-children-and-youth",
      "evidenceRole": "Concepts and measurement of participation and exclusion."
    },
    {
      "id": "REF-14",
      "authoringBody": "UNICEF",
      "title": "The State of the World’s Children 2006: Excluded and Invisible",
      "year": 2005,
      "publicationDate": "2005-12-01",
      "sourceType": "GLOBAL_FLAGSHIP_REPORT",
      "url": "https://www.unicef.org/media/84806/file/SOWC-2006.pdf",
      "evidenceRole": "Evidence concerning children missed by services, protection and statistics."
    },
    {
      "id": "REF-15",
      "authoringBody": "United Nations General Assembly",
      "title": "United Nations Millennium Declaration",
      "year": 2000,
      "publicationDate": "2000-09-08",
      "sourceType": "UNITED_NATIONS_DECLARATION",
      "url": "https://undocs.org/A/RES/55/2",
      "evidenceRole": "International commitments on poverty, equality and universal primary education."
    },
    {
      "id": "REF-16",
      "authoringBody": "UNESCO Institute for Statistics",
      "title": "Guide to the Analysis and Use of Household Survey and Census Education Data",
      "year": 2004,
      "publicationDate": "2004-01-01",
      "sourceType": "STATISTICAL_METHOD_GUIDE",
      "url": "https://uis.unesco.org/sites/default/files/documents/guide-to-the-analysis-and-use-of-household-survey-and-census-education-data-en_0.pdf",
      "evidenceRole": "Methods and limitations for education evidence derived from household data."
    },
    {
      "id": "REF-17",
      "authoringBody": "Education for All Global Monitoring Report Team",
      "title": "Overcoming Inequality: Why Governance Matters — EFA Global Monitoring Report 2009",
      "year": 2008,
      "publicationDate": "2008-11-25",
      "sourceType": "GLOBAL_MONITORING_REPORT",
      "url": "https://unesdoc.unesco.org/ark:/48223/pf0000177683",
      "evidenceRole": "Global analysis of inequality, governance, financing, decentralisation and the distribution of education opportunity."
    }
  ],
  "readerNodes": [
    {
      "id": "part-iceqc-r-2009-01-i",
      "nodeType": "PART",
      "parentId": null,
      "number": "I",
      "title": "Legal basis and appropriation",
      "anchor": "part-i-legal-basis-and-appropriation",
      "sortOrder": 1
    },
    {
      "id": "sec-iceqc-r-2009-01-1",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "1",
      "title": "Allocation proposition",
      "anchor": "1-allocation-proposition",
      "sortOrder": 2
    },
    {
      "id": "sec-iceqc-r-2009-01-2",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "2",
      "title": "Purpose and scope",
      "anchor": "2-purpose-and-scope",
      "sortOrder": 3
    },
    {
      "id": "sec-iceqc-r-2009-01-3",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "3",
      "title": "Rule and discretion",
      "anchor": "3-rule-and-discretion",
      "sortOrder": 4
    },
    {
      "id": "sec-iceqc-r-2009-01-4",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "4",
      "title": "Data and definitions",
      "anchor": "4-data-and-definitions",
      "sortOrder": 5
    },
    {
      "id": "sec-iceqc-r-2009-01-5",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "5",
      "title": "Equity and distribution",
      "anchor": "5-equity-and-distribution",
      "sortOrder": 6
    },
    {
      "id": "sec-iceqc-r-2009-01-6",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "6",
      "title": "Timing and predictability",
      "anchor": "6-timing-and-predictability",
      "sortOrder": 7
    },
    {
      "id": "sec-iceqc-r-2009-01-7",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "7",
      "title": "Execution and delivery",
      "anchor": "7-execution-and-delivery",
      "sortOrder": 8
    },
    {
      "id": "sec-iceqc-r-2009-01-8",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "8",
      "title": "Reasons and contestability",
      "anchor": "8-reasons-and-contestability",
      "sortOrder": 9
    },
    {
      "id": "sec-iceqc-r-2009-01-9",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-i",
      "number": "9",
      "title": "Public accountability",
      "anchor": "9-public-accountability",
      "sortOrder": 10
    },
    {
      "id": "part-iceqc-r-2009-01-ii",
      "nodeType": "PART",
      "parentId": null,
      "number": "II",
      "title": "Allocation formula",
      "anchor": "part-ii-allocation-formula",
      "sortOrder": 11
    },
    {
      "id": "sec-iceqc-r-2009-01-10",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "10",
      "title": "Allocation proposition",
      "anchor": "10-allocation-proposition",
      "sortOrder": 12
    },
    {
      "id": "sec-iceqc-r-2009-01-11",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "11",
      "title": "Purpose and scope",
      "anchor": "11-purpose-and-scope",
      "sortOrder": 13
    },
    {
      "id": "sec-iceqc-r-2009-01-12",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "12",
      "title": "Rule and discretion",
      "anchor": "12-rule-and-discretion",
      "sortOrder": 14
    },
    {
      "id": "sec-iceqc-r-2009-01-13",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "13",
      "title": "Data and definitions",
      "anchor": "13-data-and-definitions",
      "sortOrder": 15
    },
    {
      "id": "sec-iceqc-r-2009-01-14",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "14",
      "title": "Equity and distribution",
      "anchor": "14-equity-and-distribution",
      "sortOrder": 16
    },
    {
      "id": "sec-iceqc-r-2009-01-15",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "15",
      "title": "Timing and predictability",
      "anchor": "15-timing-and-predictability",
      "sortOrder": 17
    },
    {
      "id": "sec-iceqc-r-2009-01-16",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "16",
      "title": "Execution and delivery",
      "anchor": "16-execution-and-delivery",
      "sortOrder": 18
    },
    {
      "id": "sec-iceqc-r-2009-01-17",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "17",
      "title": "Reasons and contestability",
      "anchor": "17-reasons-and-contestability",
      "sortOrder": 19
    },
    {
      "id": "sec-iceqc-r-2009-01-18",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ii",
      "number": "18",
      "title": "Public accountability",
      "anchor": "18-public-accountability",
      "sortOrder": 20
    },
    {
      "id": "part-iceqc-r-2009-01-iii",
      "nodeType": "PART",
      "parentId": null,
      "number": "III",
      "title": "Population and enrolment basis",
      "anchor": "part-iii-population-and-enrolment-basis",
      "sortOrder": 21
    },
    {
      "id": "sec-iceqc-r-2009-01-19",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "19",
      "title": "Allocation proposition",
      "anchor": "19-allocation-proposition",
      "sortOrder": 22
    },
    {
      "id": "sec-iceqc-r-2009-01-20",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "20",
      "title": "Purpose and scope",
      "anchor": "20-purpose-and-scope",
      "sortOrder": 23
    },
    {
      "id": "sec-iceqc-r-2009-01-21",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "21",
      "title": "Rule and discretion",
      "anchor": "21-rule-and-discretion",
      "sortOrder": 24
    },
    {
      "id": "sec-iceqc-r-2009-01-22",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "22",
      "title": "Data and definitions",
      "anchor": "22-data-and-definitions",
      "sortOrder": 25
    },
    {
      "id": "sec-iceqc-r-2009-01-23",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "23",
      "title": "Equity and distribution",
      "anchor": "23-equity-and-distribution",
      "sortOrder": 26
    },
    {
      "id": "sec-iceqc-r-2009-01-24",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "24",
      "title": "Timing and predictability",
      "anchor": "24-timing-and-predictability",
      "sortOrder": 27
    },
    {
      "id": "sec-iceqc-r-2009-01-25",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "25",
      "title": "Execution and delivery",
      "anchor": "25-execution-and-delivery",
      "sortOrder": 28
    },
    {
      "id": "sec-iceqc-r-2009-01-26",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "26",
      "title": "Reasons and contestability",
      "anchor": "26-reasons-and-contestability",
      "sortOrder": 29
    },
    {
      "id": "sec-iceqc-r-2009-01-27",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iii",
      "number": "27",
      "title": "Public accountability",
      "anchor": "27-public-accountability",
      "sortOrder": 30
    },
    {
      "id": "part-iceqc-r-2009-01-iv",
      "nodeType": "PART",
      "parentId": null,
      "number": "IV",
      "title": "Needs and equity adjustment",
      "anchor": "part-iv-needs-and-equity-adjustment",
      "sortOrder": 31
    },
    {
      "id": "sec-iceqc-r-2009-01-28",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "28",
      "title": "Allocation proposition",
      "anchor": "28-allocation-proposition",
      "sortOrder": 32
    },
    {
      "id": "sec-iceqc-r-2009-01-29",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "29",
      "title": "Purpose and scope",
      "anchor": "29-purpose-and-scope",
      "sortOrder": 33
    },
    {
      "id": "sec-iceqc-r-2009-01-30",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "30",
      "title": "Rule and discretion",
      "anchor": "30-rule-and-discretion",
      "sortOrder": 34
    },
    {
      "id": "sec-iceqc-r-2009-01-31",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "31",
      "title": "Data and definitions",
      "anchor": "31-data-and-definitions",
      "sortOrder": 35
    },
    {
      "id": "sec-iceqc-r-2009-01-32",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "32",
      "title": "Equity and distribution",
      "anchor": "32-equity-and-distribution",
      "sortOrder": 36
    },
    {
      "id": "sec-iceqc-r-2009-01-33",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "33",
      "title": "Timing and predictability",
      "anchor": "33-timing-and-predictability",
      "sortOrder": 37
    },
    {
      "id": "sec-iceqc-r-2009-01-34",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "34",
      "title": "Execution and delivery",
      "anchor": "34-execution-and-delivery",
      "sortOrder": 38
    },
    {
      "id": "sec-iceqc-r-2009-01-35",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "35",
      "title": "Reasons and contestability",
      "anchor": "35-reasons-and-contestability",
      "sortOrder": 39
    },
    {
      "id": "sec-iceqc-r-2009-01-36",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-iv",
      "number": "36",
      "title": "Public accountability",
      "anchor": "36-public-accountability",
      "sortOrder": 40
    },
    {
      "id": "part-iceqc-r-2009-01-v",
      "nodeType": "PART",
      "parentId": null,
      "number": "V",
      "title": "Teacher establishment and payroll",
      "anchor": "part-v-teacher-establishment-and-payroll",
      "sortOrder": 41
    },
    {
      "id": "sec-iceqc-r-2009-01-37",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "37",
      "title": "Allocation proposition",
      "anchor": "37-allocation-proposition",
      "sortOrder": 42
    },
    {
      "id": "sec-iceqc-r-2009-01-38",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "38",
      "title": "Purpose and scope",
      "anchor": "38-purpose-and-scope",
      "sortOrder": 43
    },
    {
      "id": "sec-iceqc-r-2009-01-39",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "39",
      "title": "Rule and discretion",
      "anchor": "39-rule-and-discretion",
      "sortOrder": 44
    },
    {
      "id": "sec-iceqc-r-2009-01-40",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "40",
      "title": "Data and definitions",
      "anchor": "40-data-and-definitions",
      "sortOrder": 45
    },
    {
      "id": "sec-iceqc-r-2009-01-41",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "41",
      "title": "Equity and distribution",
      "anchor": "41-equity-and-distribution",
      "sortOrder": 46
    },
    {
      "id": "sec-iceqc-r-2009-01-42",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "42",
      "title": "Timing and predictability",
      "anchor": "42-timing-and-predictability",
      "sortOrder": 47
    },
    {
      "id": "sec-iceqc-r-2009-01-43",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "43",
      "title": "Execution and delivery",
      "anchor": "43-execution-and-delivery",
      "sortOrder": 48
    },
    {
      "id": "sec-iceqc-r-2009-01-44",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "44",
      "title": "Reasons and contestability",
      "anchor": "44-reasons-and-contestability",
      "sortOrder": 49
    },
    {
      "id": "sec-iceqc-r-2009-01-45",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-v",
      "number": "45",
      "title": "Public accountability",
      "anchor": "45-public-accountability",
      "sortOrder": 50
    },
    {
      "id": "part-iceqc-r-2009-01-vi",
      "nodeType": "PART",
      "parentId": null,
      "number": "VI",
      "title": "Operating grants and school funds",
      "anchor": "part-vi-operating-grants-and-school-funds",
      "sortOrder": 51
    },
    {
      "id": "sec-iceqc-r-2009-01-46",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "46",
      "title": "Allocation proposition",
      "anchor": "46-allocation-proposition",
      "sortOrder": 52
    },
    {
      "id": "sec-iceqc-r-2009-01-47",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "47",
      "title": "Purpose and scope",
      "anchor": "47-purpose-and-scope",
      "sortOrder": 53
    },
    {
      "id": "sec-iceqc-r-2009-01-48",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "48",
      "title": "Rule and discretion",
      "anchor": "48-rule-and-discretion",
      "sortOrder": 54
    },
    {
      "id": "sec-iceqc-r-2009-01-49",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "49",
      "title": "Data and definitions",
      "anchor": "49-data-and-definitions",
      "sortOrder": 55
    },
    {
      "id": "sec-iceqc-r-2009-01-50",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "50",
      "title": "Equity and distribution",
      "anchor": "50-equity-and-distribution",
      "sortOrder": 56
    },
    {
      "id": "sec-iceqc-r-2009-01-51",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "51",
      "title": "Timing and predictability",
      "anchor": "51-timing-and-predictability",
      "sortOrder": 57
    },
    {
      "id": "sec-iceqc-r-2009-01-52",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "52",
      "title": "Execution and delivery",
      "anchor": "52-execution-and-delivery",
      "sortOrder": 58
    },
    {
      "id": "sec-iceqc-r-2009-01-53",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "53",
      "title": "Reasons and contestability",
      "anchor": "53-reasons-and-contestability",
      "sortOrder": 59
    },
    {
      "id": "sec-iceqc-r-2009-01-54",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vi",
      "number": "54",
      "title": "Public accountability",
      "anchor": "54-public-accountability",
      "sortOrder": 60
    },
    {
      "id": "part-iceqc-r-2009-01-vii",
      "nodeType": "PART",
      "parentId": null,
      "number": "VII",
      "title": "Capital investment",
      "anchor": "part-vii-capital-investment",
      "sortOrder": 61
    },
    {
      "id": "sec-iceqc-r-2009-01-55",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "55",
      "title": "Allocation proposition",
      "anchor": "55-allocation-proposition",
      "sortOrder": 62
    },
    {
      "id": "sec-iceqc-r-2009-01-56",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "56",
      "title": "Purpose and scope",
      "anchor": "56-purpose-and-scope",
      "sortOrder": 63
    },
    {
      "id": "sec-iceqc-r-2009-01-57",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "57",
      "title": "Rule and discretion",
      "anchor": "57-rule-and-discretion",
      "sortOrder": 64
    },
    {
      "id": "sec-iceqc-r-2009-01-58",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "58",
      "title": "Data and definitions",
      "anchor": "58-data-and-definitions",
      "sortOrder": 65
    },
    {
      "id": "sec-iceqc-r-2009-01-59",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "59",
      "title": "Equity and distribution",
      "anchor": "59-equity-and-distribution",
      "sortOrder": 66
    },
    {
      "id": "sec-iceqc-r-2009-01-60",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "60",
      "title": "Timing and predictability",
      "anchor": "60-timing-and-predictability",
      "sortOrder": 67
    },
    {
      "id": "sec-iceqc-r-2009-01-61",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "61",
      "title": "Execution and delivery",
      "anchor": "61-execution-and-delivery",
      "sortOrder": 68
    },
    {
      "id": "sec-iceqc-r-2009-01-62",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "62",
      "title": "Reasons and contestability",
      "anchor": "62-reasons-and-contestability",
      "sortOrder": 69
    },
    {
      "id": "sec-iceqc-r-2009-01-63",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-vii",
      "number": "63",
      "title": "Public accountability",
      "anchor": "63-public-accountability",
      "sortOrder": 70
    },
    {
      "id": "part-iceqc-r-2009-01-viii",
      "nodeType": "PART",
      "parentId": null,
      "number": "VIII",
      "title": "Procurement and contracting",
      "anchor": "part-viii-procurement-and-contracting",
      "sortOrder": 71
    },
    {
      "id": "sec-iceqc-r-2009-01-64",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "64",
      "title": "Allocation proposition",
      "anchor": "64-allocation-proposition",
      "sortOrder": 72
    },
    {
      "id": "sec-iceqc-r-2009-01-65",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "65",
      "title": "Purpose and scope",
      "anchor": "65-purpose-and-scope",
      "sortOrder": 73
    },
    {
      "id": "sec-iceqc-r-2009-01-66",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "66",
      "title": "Rule and discretion",
      "anchor": "66-rule-and-discretion",
      "sortOrder": 74
    },
    {
      "id": "sec-iceqc-r-2009-01-67",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "67",
      "title": "Data and definitions",
      "anchor": "67-data-and-definitions",
      "sortOrder": 75
    },
    {
      "id": "sec-iceqc-r-2009-01-68",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "68",
      "title": "Equity and distribution",
      "anchor": "68-equity-and-distribution",
      "sortOrder": 76
    },
    {
      "id": "sec-iceqc-r-2009-01-69",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "69",
      "title": "Timing and predictability",
      "anchor": "69-timing-and-predictability",
      "sortOrder": 77
    },
    {
      "id": "sec-iceqc-r-2009-01-70",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "70",
      "title": "Execution and delivery",
      "anchor": "70-execution-and-delivery",
      "sortOrder": 78
    },
    {
      "id": "sec-iceqc-r-2009-01-71",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "71",
      "title": "Reasons and contestability",
      "anchor": "71-reasons-and-contestability",
      "sortOrder": 79
    },
    {
      "id": "sec-iceqc-r-2009-01-72",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-viii",
      "number": "72",
      "title": "Public accountability",
      "anchor": "72-public-accountability",
      "sortOrder": 80
    },
    {
      "id": "part-iceqc-r-2009-01-ix",
      "nodeType": "PART",
      "parentId": null,
      "number": "IX",
      "title": "Intergovernmental transfer",
      "anchor": "part-ix-intergovernmental-transfer",
      "sortOrder": 81
    },
    {
      "id": "sec-iceqc-r-2009-01-73",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "73",
      "title": "Allocation proposition",
      "anchor": "73-allocation-proposition",
      "sortOrder": 82
    },
    {
      "id": "sec-iceqc-r-2009-01-74",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "74",
      "title": "Purpose and scope",
      "anchor": "74-purpose-and-scope",
      "sortOrder": 83
    },
    {
      "id": "sec-iceqc-r-2009-01-75",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "75",
      "title": "Rule and discretion",
      "anchor": "75-rule-and-discretion",
      "sortOrder": 84
    },
    {
      "id": "sec-iceqc-r-2009-01-76",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "76",
      "title": "Data and definitions",
      "anchor": "76-data-and-definitions",
      "sortOrder": 85
    },
    {
      "id": "sec-iceqc-r-2009-01-77",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "77",
      "title": "Equity and distribution",
      "anchor": "77-equity-and-distribution",
      "sortOrder": 86
    },
    {
      "id": "sec-iceqc-r-2009-01-78",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "78",
      "title": "Timing and predictability",
      "anchor": "78-timing-and-predictability",
      "sortOrder": 87
    },
    {
      "id": "sec-iceqc-r-2009-01-79",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "79",
      "title": "Execution and delivery",
      "anchor": "79-execution-and-delivery",
      "sortOrder": 88
    },
    {
      "id": "sec-iceqc-r-2009-01-80",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "80",
      "title": "Reasons and contestability",
      "anchor": "80-reasons-and-contestability",
      "sortOrder": 89
    },
    {
      "id": "sec-iceqc-r-2009-01-81",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-ix",
      "number": "81",
      "title": "Public accountability",
      "anchor": "81-public-accountability",
      "sortOrder": 90
    },
    {
      "id": "part-iceqc-r-2009-01-x",
      "nodeType": "PART",
      "parentId": null,
      "number": "X",
      "title": "Household contribution and private payment",
      "anchor": "part-x-household-contribution-and-private-payment",
      "sortOrder": 91
    },
    {
      "id": "sec-iceqc-r-2009-01-82",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "82",
      "title": "Allocation proposition",
      "anchor": "82-allocation-proposition",
      "sortOrder": 92
    },
    {
      "id": "sec-iceqc-r-2009-01-83",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "83",
      "title": "Purpose and scope",
      "anchor": "83-purpose-and-scope",
      "sortOrder": 93
    },
    {
      "id": "sec-iceqc-r-2009-01-84",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "84",
      "title": "Rule and discretion",
      "anchor": "84-rule-and-discretion",
      "sortOrder": 94
    },
    {
      "id": "sec-iceqc-r-2009-01-85",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "85",
      "title": "Data and definitions",
      "anchor": "85-data-and-definitions",
      "sortOrder": 95
    },
    {
      "id": "sec-iceqc-r-2009-01-86",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "86",
      "title": "Equity and distribution",
      "anchor": "86-equity-and-distribution",
      "sortOrder": 96
    },
    {
      "id": "sec-iceqc-r-2009-01-87",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "87",
      "title": "Timing and predictability",
      "anchor": "87-timing-and-predictability",
      "sortOrder": 97
    },
    {
      "id": "sec-iceqc-r-2009-01-88",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "88",
      "title": "Execution and delivery",
      "anchor": "88-execution-and-delivery",
      "sortOrder": 98
    },
    {
      "id": "sec-iceqc-r-2009-01-89",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "89",
      "title": "Reasons and contestability",
      "anchor": "89-reasons-and-contestability",
      "sortOrder": 99
    },
    {
      "id": "sec-iceqc-r-2009-01-90",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-x",
      "number": "90",
      "title": "Public accountability",
      "anchor": "90-public-accountability",
      "sortOrder": 100
    },
    {
      "id": "part-iceqc-r-2009-01-xi",
      "nodeType": "PART",
      "parentId": null,
      "number": "XI",
      "title": "Execution, variance and reallocation",
      "anchor": "part-xi-execution-variance-and-reallocation",
      "sortOrder": 101
    },
    {
      "id": "sec-iceqc-r-2009-01-91",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "91",
      "title": "Allocation proposition",
      "anchor": "91-allocation-proposition",
      "sortOrder": 102
    },
    {
      "id": "sec-iceqc-r-2009-01-92",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "92",
      "title": "Purpose and scope",
      "anchor": "92-purpose-and-scope",
      "sortOrder": 103
    },
    {
      "id": "sec-iceqc-r-2009-01-93",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "93",
      "title": "Rule and discretion",
      "anchor": "93-rule-and-discretion",
      "sortOrder": 104
    },
    {
      "id": "sec-iceqc-r-2009-01-94",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "94",
      "title": "Data and definitions",
      "anchor": "94-data-and-definitions",
      "sortOrder": 105
    },
    {
      "id": "sec-iceqc-r-2009-01-95",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "95",
      "title": "Equity and distribution",
      "anchor": "95-equity-and-distribution",
      "sortOrder": 106
    },
    {
      "id": "sec-iceqc-r-2009-01-96",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "96",
      "title": "Timing and predictability",
      "anchor": "96-timing-and-predictability",
      "sortOrder": 107
    },
    {
      "id": "sec-iceqc-r-2009-01-97",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "97",
      "title": "Execution and delivery",
      "anchor": "97-execution-and-delivery",
      "sortOrder": 108
    },
    {
      "id": "sec-iceqc-r-2009-01-98",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "98",
      "title": "Reasons and contestability",
      "anchor": "98-reasons-and-contestability",
      "sortOrder": 109
    },
    {
      "id": "sec-iceqc-r-2009-01-99",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xi",
      "number": "99",
      "title": "Public accountability",
      "anchor": "99-public-accountability",
      "sortOrder": 110
    },
    {
      "id": "part-iceqc-r-2009-01-xii",
      "nodeType": "PART",
      "parentId": null,
      "number": "XII",
      "title": "Public reporting, review and correction",
      "anchor": "part-xii-public-reporting-review-and-correction",
      "sortOrder": 111
    },
    {
      "id": "sec-iceqc-r-2009-01-100",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "100",
      "title": "Allocation proposition",
      "anchor": "100-allocation-proposition",
      "sortOrder": 112
    },
    {
      "id": "sec-iceqc-r-2009-01-101",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "101",
      "title": "Purpose and scope",
      "anchor": "101-purpose-and-scope",
      "sortOrder": 113
    },
    {
      "id": "sec-iceqc-r-2009-01-102",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "102",
      "title": "Rule and discretion",
      "anchor": "102-rule-and-discretion",
      "sortOrder": 114
    },
    {
      "id": "sec-iceqc-r-2009-01-103",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "103",
      "title": "Data and definitions",
      "anchor": "103-data-and-definitions",
      "sortOrder": 115
    },
    {
      "id": "sec-iceqc-r-2009-01-104",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "104",
      "title": "Equity and distribution",
      "anchor": "104-equity-and-distribution",
      "sortOrder": 116
    },
    {
      "id": "sec-iceqc-r-2009-01-105",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "105",
      "title": "Timing and predictability",
      "anchor": "105-timing-and-predictability",
      "sortOrder": 117
    },
    {
      "id": "sec-iceqc-r-2009-01-106",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "106",
      "title": "Execution and delivery",
      "anchor": "106-execution-and-delivery",
      "sortOrder": 118
    },
    {
      "id": "sec-iceqc-r-2009-01-107",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "107",
      "title": "Reasons and contestability",
      "anchor": "107-reasons-and-contestability",
      "sortOrder": 119
    },
    {
      "id": "sec-iceqc-r-2009-01-108",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xii",
      "number": "108",
      "title": "Public accountability",
      "anchor": "108-public-accountability",
      "sortOrder": 120
    },
    {
      "id": "part-iceqc-r-2009-01-xiii",
      "nodeType": "PART",
      "parentId": null,
      "number": "XIII",
      "title": "Conclusions and minimum disclosure priorities",
      "anchor": "part-xiii-conclusions-and-minimum-disclosure-priorities",
      "sortOrder": 121
    },
    {
      "id": "sec-iceqc-r-2009-01-109",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "109",
      "title": "Minimum allocation disclosure",
      "anchor": "109-minimum-allocation-disclosure",
      "sortOrder": 122
    },
    {
      "id": "sec-iceqc-r-2009-01-110",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "110",
      "title": "Formula transparency",
      "anchor": "110-formula-transparency",
      "sortOrder": 123
    },
    {
      "id": "sec-iceqc-r-2009-01-111",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "111",
      "title": "Equity and equalisation",
      "anchor": "111-equity-and-equalisation",
      "sortOrder": 124
    },
    {
      "id": "sec-iceqc-r-2009-01-112",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "112",
      "title": "Execution and school receipt",
      "anchor": "112-execution-and-school-receipt",
      "sortOrder": 125
    },
    {
      "id": "sec-iceqc-r-2009-01-113",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "113",
      "title": "Household burden",
      "anchor": "113-household-burden",
      "sortOrder": 126
    },
    {
      "id": "sec-iceqc-r-2009-01-114",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "114",
      "title": "Review and correction",
      "anchor": "114-review-and-correction",
      "sortOrder": 127
    },
    {
      "id": "sec-iceqc-r-2009-01-115",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "115",
      "title": "Public reporting under contraction",
      "anchor": "115-public-reporting-under-contraction",
      "sortOrder": 128
    },
    {
      "id": "sec-iceqc-r-2009-01-116",
      "nodeType": "SECTION",
      "parentId": "part-iceqc-r-2009-01-xiii",
      "number": "116",
      "title": "Final conclusion",
      "anchor": "116-final-conclusion",
      "sortOrder": 129
    }
  ],
  "statistics": {
    "partCount": 13,
    "sectionCount": 116,
    "appendixCount": 0,
    "paragraphCount": 304,
    "tableCount": 0,
    "referenceCount": 17,
    "mainTextWords": 25685,
    "technicalAppendixWords": 0,
    "totalWords": 25685
  },
  "contentHash": "sha256-75c5e64d89b700441988c1e13809e3c7d6ef8622f87cbb274fae76b4e58e97dd"
}
