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Dana Ondrušková , Richard Pospíšil: A Comparative Study of Teacher’s Salary Formula
                                                                                          Methods, Case of Regional School Funding


                    INTRODUCTION:

                    Public school systems have limited resources with which they try to achieve their
                    objectives.  The  overall  budget  level  of  school  funding  to  provide  a  high  quality
                    education for everyone matters, but the proper allocation strategies are likely to be
                    more  important.  The  mechanisms  through  which  school  funding  is  governed,
                    distributed  and  monitored  play  a  key  role  in  ensuring  that  resources  are  evenly
                    directed to where they can make the most difference.

                    As  per  International  Student  Assessment  research:  „Among  the  countries  with
                    higher overall levels of school funding, there is no observed relationship between
                    cumulative spending per student and student´s performance”. What matters more is
                    not the aggregate level of expenditure, but rather the design of educational policies
                    and the mechanisms through which funds are allocated (OECD, 2017b). Whereas
                    even in  countries  where the overall level  of funding for schools is  comparatively
                    high, there may be underinvestment in certain parts of the school system, which can
                    result  in  serious  educational  inequalities  (Yilmaz  &  Jafarova,  2019).  Thus  when
                    talking about school funding it would be a mistake to focus merely on either budget
                    increase or cost savings. The thing is to implement the strategies to achieve greater
                    efficiency  in  a  school  funding  system  that  would  go  in  line  with  a  focus  on
                    improving quality and equity. Various educational funding policies aim at reshaping
                    the organisational structures and changing institutional habits in school systems. In
                    general,  it  takes  time  to  accept  the  changes  and  consequently  to  develop  and
                    implement carefully (Suleymanov, 2020).
                    In the Czech Republic, there is a number of different sources of funds for school
                    budgets, depending also on the type of school and level of education. These include
                    the state budget (coming through the regional budget), additional funding from the
                    regional  budget,  additional  funding  from  the  municipality  budget  (especially  for
                    basic  schools),  funds  earned  by  the  school  itself,  donations  and  parental
                    contributions. Since January 2020, the new mechanism used for the distribution of
                    the assigned funds for funding Czech public schools from the state budget has been
                    introduced. The newly introduced so called school funding reform focuses on the
                    setting of the main  part of the assigned funds intended for educational  work that
                    include mostly salaries of teachers. It derives from the amount of financial means for
                    tariff salaries in the given school and additional per capita amounts per teachers. The
                    Ministry of Education, Youth and Sports (MEYS) states that the new method allows
                    taking into account the real needs of the schools better than the previous formula
                    funding per pupil. It is applied in nursery, basic and upper secondary schools and
                    conservatoires.

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