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Private and public universities in South Korea have engaged in creative accounting practices resulting in excessive hikes in tuition fees, the state audit agency said. Wrapping up an investigation into 35 randomly chosen universities, including nine public institutions, the Board of Audit and Inspection said the institutions had habitually manipulated their accounting books over the past five years to justify steep rises in tuition expenses.

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.