With respect to measuring the costs of basic education, the FFC recommended that to assess the pro-poor impact of school funding norms, the Department of Education should make publicly available and accessible the funding norms of no-fee schools in line with provisions of the 2008 Division of Revenue Act requiring indicative allocations by school. Provincial education departments should be enabled to report on budgets and spending on learner transport in line with the new economic reporting format. Government agrees with the FFC recommendation to make publicly available the funding norms for no-fee schools. The list of no-fee schools per province, per allocation and per location is published annually and is available on the department's website.