However, in most cases, the actual application of the norms depends on the attitudes of decision-makers and thus might be applied differently. Moreover, discretionary and incremental funding models tend to be associated with low levels of budget transparency. Indeed, inadequate formulas or wrongly assessed coefficients may exacerbate inefficiencies (for example, by helping to preserve small-class schools which may be consolidated), as well as inequities (for example, by providing more funds to schools or regions which historically had higher allocations).