A study of the structure of public school accounting

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We can classify the funding formula for each public elementary and junior high school, i. e., the lump sum/discretionary budgeting and the bottom up/line item budgeting. The latter is broadly adopted. Based on our data, it is possible to say that about 60% of each public school budget is earmarked for general administrative expenses, excluding teacher salaries. Schools tend to spend more public money to science, physical education, and extra curricula activities than math or Japanese. In terms of decision making about current expenditures, autonomy of public schools are limited.