The aim of this study is to determine the expenses of basic education schools by the opinions of the managers of the primary education schools and the intermediate managers of the provincial and district national education directorates. What financial resources they use to cover these expenses, the problems they have experienced in this regard and the solution suggestions of the managers were determined. The research was conducted within the framework of phenomenology, one of the qualitative research designs. The study group of the research consisted of two intermediate managers of national education directorates and four school principals. The data of the study were gathered by using semi-structured interview forms prepared separately for school principals and intermediate managers. In the research, participants stated 15 income items (four main income items) and 9 expense items related to the financing of basic education schools. In the study, the most common financial problem in primary education schools is the lack of resources and thus the school principals' continuous search for resources. The common suggestions of all participants regarding the problems were transition to the school-based budgeting system, spending of all the funds used by the basic education schools by the school principal, use of objective criteria in source distribution to schools and making legal regulations for source distribution for the local schools.