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Sierra Leonean civil society activists are working to improve accountability. The National Accountability Group (NAG) – the local chapter of Transparency International – used a Public Expenditure Tracking Survey (PETS) to find out what had happened to school fee subsidies and learning materials designated for a sample of 28 schools in a rural district. NAG's survey came after an earlier Ministry of Finance PETS revealed startling figures about education corruption. In 2002 researchers found that 45.1 percent of the funds for school fees subsidies were unaccounted for and that nearly 28 percent of teaching and learning materials had disappeared.

A secondary school head teacher has finally allowed internal auditors from the regional education office to audit schoolbooks where money is reported to have gone missing. Apart from being barred from the school, the auditors were also threatened with legal action by the head teacher.

No action has been taken against a school accused for embezzling of over Sh7 million meant for buying a bus. No audit report had been conducted at the school for the last seven years as the school head had failed to submit the accounts.