IIEP conducted research in Indonesia in 2013 on the use and usefulness of the School Operational Assistance (BOS) school grants programme. 'School grants' are grants transferred from the central government to schools as part of a system-wide approach. Grant funds must arrive at the school level as financial, rather than material resources, and schools must have some autonomy to make spending decisions. Through a series of interviews of personnel – including principals, school committees, teachers, parents, and others – 14 school visits, and a quantitative analysis covering 255 schools in two districts, the research analysed the design and implementation of the school grants policy in the country. This research was carried out by the SMERU Research Institute, in collaboration with the Indonesian Ministry of Education and Culture and UNICEF Indonesia, under the overall coordination of IIEP-UNESCO and UNICEF's East Asia and Pacific Regional Office (EAPRO).