This is a positive move as a well-designed funding formula can, under certain conditions, be the most efficient, equitable, stable and transparent method of funding schools. The scheme under piloting in 2014 has considerable scope for improvement. For instance, the envisaged new funding scheme provides no room for local governments to adjust the allocations to local needs and excludes some types of schools (e.g. gifted, small-class schools). Despite the fact that the formula is overly complex, it might not capture with enough accuracy class size, which greatly varies in Kazakhstan and strongly influences the costs of provision.