The focus of this study is the budget for education at the district level in Vietnam. It examines three elementary schools, which are conducting inclusive education for children with disabilities. The study aims to analyze the budget process from the central to the district level, as well as to obtain relevant information on the content of school budgets. By identifying the role of various institutions and their channels for budget intervention, the study also clarifies crucial links between policy commitments and actual outcomes. The real impact of expenditure was best exemplified by the three case studies. The study also provides general social, political, and economic information, focusing on the general budget process at the central level in Vietnam.
