CONSIDERATIONS OF POTENTIAL PROPOSALS TO CHANGE THE MODEL OF FINANCING EDUCATIONAL TASKS IN LOCAL GOVERNMENTS
CONSIDERATIONS OF POTENTIAL PROPOSALS TO CHANGE THE MODEL OF FINANCING EDUCATIONAL TASKS IN LOCAL GOVERNMENTS

Summary/Abstract: The adopted system of financing educational tasks by local governments (LSGs), which allocates resources by reference to a funding formula ‘per pupil’, is no longer in tune with the changing socio-economic context of the development of Poland. The aim of this article is to identify the considerations which should be taken into account in the construction of a new model of funding school educational tasks by local governments. The study involved a desk based literature review and a ratio analysis of the financial condition of LSGs (indebtedness). The conducted analyses imply that the following issues need to be addressed: guaranteed financial independence of the local government as the governing body for educational institutions; transition from the ‘per pupil’ to ‘per class’ formula in allocating public resources; and guaranteed adequacy of public fund transfers for changes resulting from educational system reforms. If the above-mentioned conditions addressing financial, legal, demographic and political contexts are taken into consideration, the changes to the model of financing educational tasks will have a systemic character.

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