Operational budget for schools of primary and secondary education

Dutch speaking chamber on June 16, 2015

Since the school year 2008-2009, the Flemish authorities have been granting operational budgets to schools of primary and secondary education according to their characteristics (related to the school itself or the pupils). As the Court’s audit has shown, the operational budgets are set by means of a rather complicated and untransparent calculation method, though it is applied correctly. However, the supervision of the use of these funds needs to be enhanced. For instance, the authorities do not have the means to acquire a global view on this use. The Court has verified whether, in view of the funds’ use, the characteristics related to the schools and the pupils have been adequately taken into account in order to set the funds to be granted. It appears that the effects of the characteristics related to the pupils on the operational budget are limited.