Lagta hay aap bura maan gaye 
Anyhow, your accusation that I am lying, giving cooked figures and fictitious facts, etc … shows that you could not understand what you read. Because I neither lied nor cooked fictitious figures, rather I gave no figures. Only thing I did was ‘quoted’ figures and gave site address from where I quoted figures. I hope you know the difference between quoting figures and giving figures. :). The site I quoted, also gave source of these figures, and that source is:
Source: World Bank staff estimates using data from the United Nations Statistics Division’s Statistical Yearbook, and the UNESCO Institute for Statistics online database.
So, if you do not agree with figures I quoted, you should not blame me but blame the site I quoted … or … should write to World Bank, United Nations statistical division, and UNESCO to confirm that the figures are true or fictitious.
[Site I quoted: Pakistan - education expenditure]](Pakistan - Education expenditure)
As for collection of revenue, budget expenditure, and transfer to provinces is concerned, let me go through what happens. From what I understand, this is how things work.
There are 3 tier government in Pakistan, federal, provincial, and district. All three raise own revenue. Provincial and district governments also get revenue transferred to them. Thus:
Collection and Distribution (Revenue):
Federal level: Federal government raises revenue (tax and other collections). Out of what they collect, federal government passes (transfer) 57.5 percent to provinces. Federal government keeps 43.5 percent for their use.
Provincial level: Provincial government raise their own revenue and also get money from federal government (their share from 57.5 percent distributed to provinces).
District level: District government raise their own revenue (normally 15 to 25 percent of what they need) and also get money from Provincial government.
Expenditure (on education):
Federal government make budget of revenue they are left, plus they also borrow to spend: In the budget they allocate funds for education.
Provincial government make budget of revenue they collect plus revenue transfer from Federal government, plus they also borrow to spend: In the budget they allocate funds for education and that is nothing to do with federal government education budget.
District government make budget of what revenue they collect plus revenue transfer from Provincial government, plus they could also borrow to spend: In the budget they allocate funds for education that is nothing to do with federal government and provincial government education budget.
Hence: Money spent on education comes from Federal, Provincial as well as District sources. Since district government is responsible of education, most expenditure on education is done by district government (hence district governments collective educational budgets is major component of educational expenditure in Pakistan).