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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.

The Ministry of education will probe private schools over irregularities in the fight against corruption. The education minister and the Board of audit and inspection will soon jointly select private schools suspected of mismanaging their schools. They will only investigate those which are suspected of mismanagement and corruption, rather than doing random investigation.

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.

An auditor has been charged for having changed business records in an effort to help conceal the theft of more than $11 million. The district superintendent is accused of stealing more than $2 million; the assistant superintendent for $4 million and a former school accounting clerk for $780,000. Money shall have been used on artwork, jewellery, foreign trips and home mortgages. The scandal that has resulted in a state-wide changes in the way school finances are audited.

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.