The district authority and the independent city have the following tasks for state and municipal schools, among others:

• The provision and financing of school expenses for schools under the responsibility of the district or the independent city.
  
  The school expenses include the material expenses required for proper school operation and teaching as well as the expenses for domestic staff. Material expenses primarily include expenses for
  
  • the provision, furnishing, equipping, management and maintenance of school facilities and rooms for schools for the sick in hospitals, including sports facilities, recreational areas and, where necessary, janitor's apartments,
  • teaching materials and learning aids, insofar as they are granted free learning materials in accordance with Art. 21 of the Bavarian School Financing Act (BaySchFG), libraries, magazines and copyright fees,
  • practical training in the context of teaching (Art. 50 Para. 3 of the Bavarian Education and Teaching Act [BayEUG]),
  • school events,
  • facilities to help shape school life,
  • business needs of the school,
  • dormitories for vocational schools (in the case of vocational schools, including expenses for board and lodging), insofar as they are necessary for school operations,
  • the necessary transportation of pupils to and from school,
  • Pupil transportation for primary, secondary and special schools in accordance with Art. 3 Para. 4 BaySchFG
  • Expenses for disabled pupils and pupils with special educational needs at general schools in accordance with Art. 3 Para. 5 BaySchFG
• The financial processing, i.e. collection or reimbursement of guest school contributions in accordance with Art. 10 BaySchFG for state schools and Art. 19 BaySchFG for municipal schools; participation or, in some cases, even the decision in the guest school application process
  
• Implementation of school construction measures by the district or independent city, in particular pupil development planning, room program and financing
  
• Measures to enforce compulsory school attendance (Art. 118 BayEUG) and administrative offenses in the event of violation of compulsory school attendance (Art. 119 BayEUG)

In the area of municipal schools, the district or independent city is also the employer of the teaching staff and bears the personnel costs.