ABSTRACT
To assure equity in allocation of the funds for teacher s salary is a part of national budgeting policy that aims at providing a quality and sustainable education. Last decade, many countries have undergone structural changes in the salary funding allocation. Mostly, the changes in funding formulas are a part of an overall educational reform. Regional school budgeting is a complex of methods that are supposed to sustain, develop and react on the social and economic changes. The paper analyses and compares the school budgeting formulas used for allocation the public funds for pedagogical and non-pedagogical staff of the secondary schools in the Czech Republic. A bundle of methods was exploited based on standard search of the relevant data and literature followed by empirical method of interviewing, consequently, the analysis of the financial flows followed in order to pursue the comparison and proceed calculations executed through the use of deductive methods. It compares the funds received by a chosen group of secondary schools based on the former and the newly established school funding policy. In order to proceed the comparison a representative survey sample of selected schools had to be compiled. The present paper is supposed to be the first applied research that gives a comprehensive analysis and comparison of funding methods on the homogeneous group of schools in the determined region. It presents the real and actual data and own calculations necessary for further evaluation. It reveals the main drawbacks and allows to evaluate the efficacy of present budgeting.

Key-Words: Funding, budgets, educational policy, salary, school

Jel classification: I22, I23, I25