An Evaluation of School-Based Budgeting (SBB) Implementation from the Standpoint of School Development Function

It was aimed to determine the opinions of school administrators on the implementation of School-Based Budgeting (SBB) and the contributions of SBB to school development in this study. The qualitative methods were used in this descriptive study. The study group consisted of 29 primary and secondary school administrators. After data of the study were obtained through semi structured interviews and focus group interviews. School administrators’ opinions on authority and responsibilities of school management within SBB, usage of Ministry of National Education Information Systems fund monitoring module, setting school budget, contributions of SBB to school development and recommendations for improvement of SBB were analyzed through content analysis. The results of this study revealed that SBB implementation can serve for developing schools multidimensionally as a school development tool. It was also concluded that SBB should be structured in accordance with social, economic and cultural conditions of school and school environment. Based on the findings of the study, it is suggested that SBB can be performed differently depending on different needs of each school in an attempt to use it as a school development tool completely