the folkeskole reform provided dkk million for the national parents association to raise the competencies and professionalism of the school boards in addition the municipal education offices provide their school leaders with various degrees of help with the more technical aspects of school budgeting such as accounting and bookkeeping allowing school leaders to focus more on strategic and pedagogical organisation of the school the municipalities also play an important role in the delivery of services and can help their schools achieve scale economies for example by buying materials and services for several schools at the same time