The plan ought to be consistent with overall fiscal projections and be communicated in a clear and transparent way to ensure that all stakeholders in the education system are fully aware of the implications of those decisions. For that purpose, an explicit presentation of a benefit-incidence analysis would be extremely useful. Moreover, the choice between different components of the reform to be prioritised should be based on their expected cost-effectiveness which, once more, ought to be an explicit component of all budgetary decisions giving citizens the opportunity to understand how trade-offs in the allocation of scarce resources are being addressed. Reports by the Education Superintendence find that 17% of schools misreport school attendance. The Chilean Association of Municipalities estimates the accumulated debt as of 2014 was CLP 250 000 million or close to USD 450 million (see newspaper La Tercera, 2 November 2015, p. 16).