Planning the use of school funding

This chapter describes practices and procedures involved in planning the effective use of school funding among OECD review countries and analyses the challenges involved in the process. First, the chapter reviews how budget planning procedures can be linked to educational targets and priorities as well as research and evaluation results to strategically guide the planning process and employ resources as effectively and equitably as possible. Following an overview of budget planning practices from the central to the school level, the chapter then discusses different techniques employed to render the process more flexible, responsive and efficient. Based on this overview and drawing on the OECD analysis of country practices, the chapter then explores how multi-annual perspectives and the effective use of targets or evaluation results can support the development of more efficient and effective planning procedures.