Reflection on Decentralization Reform of Financial Management in Elementary and Secondary Education In Kosovo

Abstract

Decentralization of financial resources management in elementary and secondary education institutions is one of the priority actions being implemented in Kosovo. This process is taking place in line with the current global trend, according to which the increased autonomy and diversity in financial sources are the basic conditions for enhancing the capacity and quality of these institutions. Public institutions of elementary and secondary educational system in Kosovo are the object of this study. State budget is their main financial source. Decentralization policies and incentives for financial autonomy currently aim at promoting and enhancing the capacity of these institutions to generate financial income and increase self administration of these revenues. The purpose of this study is the comparative analysis of best practices in EU countries, achievements, challenges and expectations in the implementation of financial autonomy in elementary and secondary educational system in the Republic of Kosovo.

DOI: 10.5901/jesr.2014.v4n3p273