The project aimed at analyzing the potential of decentralization in the Romanian educational system, providing the basic resources for a comparative study in multiple countries under the coordination of Brookings Institute. The project laid down a three-step analysis. Step one was to implement a structured questionnaire concerning the budgets of 30 schools and to examine whether there is a connection between the allotted figures and the performance level of each school or the needs of that particular community. Step two consists in the qualitative analysis explaining certain disparities (if there would have been the case) with regard to available resources of different schools or per each student. Finally, conclusions and policy proposals were included in a report and a series of local debates related to this subject was organized. Lights and Shadows in the Romanian Schools A resource tracking survey on a sample of 30 Romanian schools reveals interesting trends. Always paraded as a national priority, but poorly researched and understood, the Romanian public education system continues to under-perform and leak resources. Budgets have steadily increased over the last years, but the signs of improvement are still to be seen. This report aims to shed a glimmer of light on the sector. Project sponsored by the Transparency and Accountability Project (TAP), a joint global initiative of Brookings and the Results for Development Institute, Washington DC.