Финансиране на институциите в системата на училищното образование в България – практически аспекти
Financing of Institutions in the School Education System in Bulgaria – Practical Aspects

Summary/Abstract: The activities in the system of pre-school and school education are financed with funds from the state budget, municipal budgets, national programs and European funds. The allocation of these resources in an efficient and equitable manner ensures both the proper use of public resources and the right of citizens to education. From the proposed practical example, it is clear that operating with funds provided by the state budget for institutions in the system of preschool and school education requires knowledge of regulatory requirements, assistance and synchrony in the work of primary and secondary budget holders, knowing and taking into account the peculiarities of each school. The main attention will be focused on the technology on which the funds from the state budget are distributed, which is also the subject of the present work. The research aims on financing of pre-school and school education with the state budget funds. The manuscript presents, analyses and evaluates the technology of distribution of funds from the state budget to the municipalities, respectively the school budgets, through a practical example. When writing the paper, the methods of comparative analysis and synthesis were mostly used.

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