Summary: Teachers are the key ingredient in bringing about much-needed reforms to the education sector in Sri Lanka. Proper allocation of qualified teachers will improve the equity in public finance in education as well as equity in education outcomes. Thus, this study examines adequacy of teachers for teaching mathematics, English, and science at the secondary level in Sri Lanka, and across provinces and different school categories. It also examines the composition of available teachers – while the overall number of teachers may be sufficient, there could be deficiencies in the number of qualified and experienced teachers for a given subject. Another objective is to scrutinise the distribution of government expenditure on teacher salaries across different types of schools.