The Scottish Executive's education department has national oversight of education, advises on national policy and co-ordinates the activities of the education authorities and others. The duty of providing education locally rests with the education authorities. There are 32 unitary authorities with a statutory duty to provide adequate and efficient schools and further education, to make provision for special educational needs and to provide the teaching of Gaelic in schools in Gaelic-speaking areas. They are also responsible for the construction of buildings, the employment of teachers and other staff, and the provision of equipment and materials. They exercise responsibility for the curriculum taught in schools taking account of national guidance.
Education is the most expensive service provided by local authorities.
Along with most other local services, the cost of education is met from resources raised by the council tax, non-domestic rates and an annual grant from the Treasury. The powers of local authorities over educational institutions under their control have been reduced in Scotland, due to Devolved School Management. Education authorities are required to establish school boards consisting of parents, teachers and co-opted members, responsible among other things for the appointment of staff. They publish reports on the schools they have inspected, and these are made available to parents. Inspectors return to the school between one and two years after the publication of the report to assess its progress in meeting their recommendations.