Abstract
This enquiry seeks to establish how some secondary school headteachers have directed their DEs‐prescribed allocation of 1265 hours. Investigations focus particularly on those management processes used to determine the budget, the measures employed to ensure a flexibility in a budget once it has been defined, and some effects of budgeting on meetings. The allocation of hours to specific school tasks is scrutinized and the authors conclude with recommendations and suggestions for improving budgeting decisions in the future.