The SNP Government is seeking to give funding directly to schools rather than via local authorities and has launched a review of school governance, aiming to "empower" teachers.
Education Secretary John Swinney said:
"If further financial flexibility is devolved to individual schools then they will be able to take decisions about the way resources are used. Some of these decisions may be those that would have been taken by local authorities in the past.”
However, he added:
"I've also made it clear I want local authorities to retain democratic control over education services while I am encouraging a much greater degree of co-operation between local authorities in how they use their services to add value to the educational experience."
Teaching leaders have welcomed Mr Swinney's review.