1. BASIC CHARACTERISTICS OF THE DELEGATED BUDGETS

2. DELEGATED BUDGETS IN EDUCATION Motives for Implementation of the System of the Delegated Budgets First of all, development of the idea for a complete decentralization  Second, even and transparent allocation of the financial support of the schools  Third, to make the schools more responsible about their budget and the its allocation  Fourth, better expedience and effective management of the financial means. Fostering the schools to search for additional incomes

3. Specific Points Defined by the Municipality n The municipality defines the sum dedicated to education n The municipality appoints a special commission of all school principals n Equal dialogue between school and municipality representatives

4. Specific Points Defined by the Municipality (equal dialogue) n Division between expenses which are delegated and those that are not n Nomination of a reserve fund and regulations for its utilization n Development of a formula for allocation of the financial means among the schools n Investments allocation

5. Specific Points Defined by the School By order of the mayor every school is a secondary user of the budget credits. Authorities of the principal: n To develop, implement and give account for the budget of the school n Management of municipality property. n Realize their own incomes n Effective management of the school

6. Specific Points Defined by the School ( development, implementation and accounting of the school budget) n Allocates money for the items of expenditure n Transfers the financial means from one section to another n Transference of the surplus for the next year n Investments management

7. Specific Points Defined by the School (property and private funds )  Rents and other incomes obtained from management of municipality properties  Incomes obtained by additional services like taxes and prices  Financial means received from projects  Donations

8. Specific Points Defined by the School (management authorities) n Appoints and dismisses the staff n Defines the total number and the structure of the staff members n Defines the rate of salaries n Arranges auctions for deliveries of goods, services, repair and construction work

9. Role of the Municipality n Participates in the process of development and amendment of the formula n Establishes and implements a system for analysis and assessment of the results n Establishes and implements a system for financial control n Implements a system for assessment and stimulation of the results from the work of the principals

10. Role of the Municipality (local education policy) n Decisions for optimization of the school network n Decisions for the school profile n Application of specific programmes n Establishes and maintains a system for rating of the state schools, conditions and results