In the canton of Zurich, the municipalities and cities pay for teaching material on preschool, elementary-school and secondary-school level. Until now, there has been no financial analysis of these teaching material expenditures. The Institute for Public Management (IVM) of the Zurich University of Applied Sciences (ZHAW) was therefore commissioned by the Lehrmittelverlag Zürich (LMVZ) to conduct a financial analysis of teaching material expenditures of Zurich's municipalities and cities.