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The school expenses include the costs for the construction and operation of the entire school as well as the expenses for the house staff. In the case of public schools, the school expenses are generally borne by the local authority; in the case of private schools, they are borne by the respective private provider (e.g. the church).
School expenses include, among other things, expenses for
In principle, the responsible local authority is the school authority for both state and municipal schools. Only in exceptional cases (e.g. state grammar schools with a home) does the state bear the school costs itself.
In some areas, e.g. construction measures, the cost of free learning materials and school transport, the state provides grants to the local authority responsible for school expenses.
In the case of private schools, a distinction is made as to whether the schools are run as supplementary or replacement schools. Only substitute schools are eligible for state funding. State funding is provided in various forms depending on the type of school and in some cases differentiates between state-approved and state-recognized schools. Components of the funding in the area of school expenses include, for example, grants for construction measures, in some cases reimbursement of school fees and other benefits such as allocations to the costs of free learning materials, insofar as free learning materials are granted. The financing of school expenses in the private school sector is usually based on lump sums.
Furthermore, private schools can finance themselves by charging school fees (within the constitutionally permissible framework) and through third-party contributions (e.g. donations, municipal services).
District administrations are responsible for the administration of district-owned schools, independent cities for the administration of schools in the independent city.