FINANCING

The operation of the system of public education is financed mainly by the state budget and the contribution of the maintainers (municipalities, foundations, churches, private companies, individuals, etc.) from their own sources, which can be completed by fees paid by the pupils for certain services and by other incomes of the institution. The amount of the state budget contribution serving the provision of public education is defined by the annual Finances Act. State support for public education has two forms: normative per pupil grant and earmarked grant. Municipalities providing public education are entitled to normative per pupil grants, while earmarked grants can be won through tenders. Normative per capita grants usually depend on the number of pupils. In addition to these grants the municipalities can use other resources for financing public education, e.g. state support calculated on the basis of other tasks or the proportion of the personal income tax returned to them. A major part of normative per pupil grants can be used by the municipalities without any restrictions. There is no direct financial link between the institutions and the state budget.

The maintainers define the budget of their institutions, with the only constraint that the budget has to ensure the completion of the tasks defined by the law. A task can be regarded as completed if the institution has the finances necessary for the minimum number of classes and can ensure all the services for the pupils that they are entitled to.

The level of institutional expenditures is regulated in the annual budget of the municipalities. The normative per pupil grant for non-state, non-municipality institutions cannot be lower than the grant allocated to the municipalities with the same title. Church school maintainers are entitled to additional support based on an agreement with the state. Other, non-municipal maintainers are entitled to additional grants as well if they enter into a contract with the municipality for fulfilling a public task.

In the field of vocational training a significant source of funding is the Vocational Education and Training Contribution paid by enterprises, a part of which is used by the same enterprises for funding vocational training organised by themselves, while the other part of it is paid into the Training Sub-fund of the Labour Market Fund. Training institutions can win support from the Training Sub-fund of the Labour Market Fund through tenders.

The Act on Public Education and the related ministerial decrees stipulate not only compulsory education but also give – a new – right for special care and rehabilitation activities to children that due to special development impediments have difficulties in completing compulsory education. The right for special care requires the introduction of various forms of additional support in the system of public education. In the Act on Public Education Children entitled to additional grants are classified in two groups:

(1)Pupils with special educational needs: Pupils with physical disabilities, sensorial disabilities, mental retardation (those with mental impediments included), pupils with speech disabilities, autistic, dyslexic, hyperactive, etc. children and students. The additional grant is entitled on the basis the expert opinions of National Committees for Assessing Learning Abilities and Rehabilitation.
(2)Children and students struggling with adaptation, learning and behavioural difficulties. (The additional grant is entitled on the basis of expert opinion given by Educational Counselling Services.)

The additional grant is allocated irrespective of the institution that the child attends, i.e. they are entitled to this in inclusive conditions as well. As the amount need not necessarily be spent on the child concerned, the maintainer adds it to the budget of the pre-school institution or school. The institution is only obliged to provide habilitation-rehabilitation activities for the children concerned.