Balwearie High School

School Finance

Devolved School Management Scheme 

All local authorities have a Devolved School Management (DSM) Scheme which sets out local authorities’ financial processes for funding their schools. It outlines financial decisions that can be made in schools, including where the accountability and responsibility lies. Although the detail of the scheme varies across local authorities, all local authorities use the same national guidelines. The details of the Fife Council scheme can be found by clicking on this link:

Devolved School Management Guidelines (