The purpose of this paper is to identify the process and constitution of funding for a public high school and point out issues in term of the expansion of the school autonomy in a case of. 'Y' Prefectural Board of Education and 'S' High School. The findings of this paper are as follows; (1) The system receive a school opinion in budget compilation is not constructed practically. (2) In 'Y' Prefecture, there is not the fund based on principal discretion in the framework of budget. Consequently, (3) in the case of 'S' High School, the subvention from supporter's organization is only fund that principal can use with his own discretionary power.