This report argues that policy makers need to have a dual focus - not only on increasing national and international resources for teacher salaries, but also on supporting teacher salary systems and the individual parts within them to ensure that resources reach their intended destination. This report provides practitioners – including governments, donors, United Nations agencies, and civil society organisations – with a clear framework for assessing teacher salary systems in FCAS. The framework has been developed by the authors based on general public financial management (PFM) principles, systems and processes and some supporting literature on PFM. The thinking behind it is also supported by a rapid review of the limited literature on different components of teacher salary systems in developing countries. The report first provides a model for understanding the different parts of a teacher salary system and second identifies 17 of the major challenges to effective systems as well as a number of possible solutions to each of the challenges.