World Bank2013-07-092013-07-092004ISBN 83-88911-04-Xhttps://hdl.handle.net/10986/14401This brief policy note reviews experience so far with the implementation of a new financing scheme for general education (based on the principle of 'money follows the student') in the Russian Federation. The policy note, which also briefly discusses the lessons of international experience in the field, may be relevant to other countries that are in the process of moving to a system of per capita financing of education services. Of the four major issues facing the education sector in Russia - resource mobilization and efficiency, quality and output measurement, market linkages and equity and access - the first is central: other reforms will be difficult to implement without an improvement in mobilization and allocation of resources. Two key sets of issues are discussed: 1) those issues that have affected the smooth introduction of per capita financing to date in Russia; and 2) perceived problems in relation to budget flexibility and school autonomy because of the introduction of the Treasury system and the Budget Code.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACHIEVEMENTALLOCATION OF RESOURCESBLOCK GRANTSBUDGET EXECUTIONBUDGET FINANCINGBUDGET MANAGEMENTBUDGET PROCESSBUDGET SYSTEMBUDGETARY FUNDSBUDGETARY RESOURCESBUDGETARY SUPPORTCENTRAL GOVERNMENTCENTRAL GOVERNMENTSCHILDREN WITH SPECIAL NEEDSCITIZENSCLASS SIZECOMPULSORY EDUCATIONCOMPULSORY EDUCATION SYSTEMSDEBTDEBT MANAGEMENTDECENTRALIZATIONDECISION-MAKINGDISABLED STUDENTSDISTRICTSEDUCATION EXPENDITURESEDUCATION LAWEDUCATION SECTOREDUCATION SERVICESEDUCATIONAL ADMINISTRATIONEDUCATIONAL PROGRAMSEDUCATIONAL SERVICESEDUCATIONAL STANDARDSEMPLOYMENTEXECUTIONEXPENDITUREEXTRABUDGETARY FUNDSFAMILIESFEDERAL GOVERNMENTFEDERAL LEGISLATIONFINANCIAL AUTONOMYFINANCIAL CRISISFINANCIAL MANAGEMENTFISCALGOVERNMENT AGENCIESGOVERNMENT PROPERTYGOVERNMENT SPENDINGGRAMMAR SCHOOLSHOME EDUCATIONHUMAN DEVELOPMENTINNOVATIONKINDERGARTENSLABOR MARKETSLACK OF ACCOUNTABILITYLAWSLEGAL ENTITIESLEGISLATIONLETLOCAL ADMINISTRATIONSLOCAL AUTHORITIESLOCAL AUTHORITYLOCAL GOVERNMENTSLOCAL SELF-GOVERNMENTMINISTRIES OF FINANCEMUNICIPAL ADMINISTRATIONMUNICIPAL PROPERTYMUNICIPALITIESMUNICIPALITYNATIONAL CURRICULUMNATIONAL GOVERNMENTSNATIONAL LEVELPARENTSPRE-SCHOOL PROGRAMSPRIMARY SCHOOLSPROVISIONSPUBLIC EXPENDITUREPUPILSQUALITY OF EDUCATIONRADIOREADINGREGIONAL EDUCATIONREGULATORY FRAMEWORKREPUBLICSRESOURCE ALLOCATIONRESOURCE MOBILIZATIONRURAL AREASRURAL SCHOOLSSAFETYSAVINGSSCHOOL BUILDINGSSCHOOL EDUCATIONSCHOOL IMPROVEMENTSCHOOL MANAGEMENTSCHOOL PERFORMANCESCHOOLSSECONDARY SCHOOLSSOCIAL NORMSSOCIAL SERVICESSPECIAL EDUCATIONSPORTSSTATE BUDGETSTATE SCHOOLSTAXTEACHERTEACHER QUALIFICATIONSTEACHERSTEACHINGTEACHING MATERIALSTEACHING STAFFTEXTBOOKSTRANSPARENCYTREASURYUTILITIESWorld Bank10.1596/14401https://doi.org/10.1596/14401