Most schools in the country cannot account for books bought since introduction of free education in 2003, a confidential report by the Ethics and Anti-Corruption Commission (EACC) has revealed. The report has poked holes in the storage of textbooks in public schools noting that it is hard to establish the number of books purchased by most schools. It notes that despite the government releasing funds to schools to construct book storage facilities, most schools have not done so. According to the report, some schools bought one wooden cupboard which is maintained in the offices of head teachers or their deputies.

The Government has set up a new audit body to crack down on corruption in schools. The body to be known as Directorate of School Audit (DSA) will be tasked with scrutinising the use of the billions of shillings sent to schools. According to the Education Principal Secretary, DSA will examine books of accounts to identify the expenditure leakages and report back to the ministry. School heads found to have presided over theft or misuse of the money will be forced to bear the responsibility.

The ongoing Government audit of schools across the country has unearthed massive abuse of levies collected from parents and guardians purportedly to fund development of learning infrastructure. From the 1 800 (18 percent) schools audited so far, there are indications of massive doctoring of accounting records by the schools.

Last December, 1,055 high school communities around Mexico – comprising almost 1.3 million students – engaged in a transparency and accountability exercise. This involves each principal of public high schools completing three electronic forms covering more than 100 indicators. These range from income and expenditure, to enrolment and academic performance, to the condition of school equipment and infrastructure.

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.

In a bid to encourage transparency and stamp out corruption and fraud in universities, India's education ministry is preparing guidelines that will for the first time force private higher education institutions to make their accounts public.

All universities in Vietnam must publish their financial accounts and information about educational standards on their websites by 15 April, the Deputy Prime Minister and Minister of Education and Training told a conference in Hanoi this month.

There is a certain frustration at the Mpraeso Secondary School over the administration's attempts to improve accountability and transparency. The implementation of anti-corruption measures through the automation of accounting and administrative procedures as a means of checking and curbing corruption has been bogged by official apathy. The computerization programme, 'School Management Programme', that could have cost the school about ¢5 million a few months ago will now cost the school almost double that amount.