Metoda inwentaryzacji zadań oświatowych a problem finansowania edukacji w samorządach

Abstract

In recent years public education has seen a series of changes which have consequently led to high decentralization of decision-making processes. The necessity of search for greater efficiency in managing the funds has become a considerable challenge for local authorities responsible for running the schools. The process of creating systems of financing education by local governments started already in 1990 (after over 40 years of education being under strict control of the Ministry of Education and financed centrally). Education subvention from the national budget is almost always insufficient to cover all the expenses, which increases antagonism between the national and local governments. The annually modified algorithm for allocating the education subvention introduces an element of uncertainty. Local governments cannot draw up strategies towards the financial policy on their territories for a longer period of time. Since the schools’ takeover by local governments they have not developed a method which would on one hand guarantee financial stability of their functions, and on the other hand enable the governments to realistically assess the expenditure. The method for education functions inventory which I have worked out and which is actually a modified method for project budgeting, seems to comply with these two conditions. The method for education functions inventory differs from the usual expenditure planning in that it carries out qualitative analysis of the functions also from the point of view of pedagogy and psychology. The method for education functions inventory will let each function be assigned a suitable budgeting method. This in turn will contribute to higher transparency and will facilitate making right decisions concerning costs. In the whole process of education functions inventory the greatest responsibility lies with directors of educational institutions and local governments. A correctly conducted education functions inventory as well as assessment of demand for money in education will answer the question to what extent it is possible to satisfy the demand with reference to particular available financial means and will also reveal the financial structure of education. A detailed education functions inventory is equally necessary in the present model of financing and in the future one, which states that the subventions and subsidies should be replaced by the increased revenue from taxes going not to the central budget, but directly to the local governments.