Few people enter the teaching profession for the money. Teachers repeatedly describe it as "a vocation", widely recognized as a euphemism for poorly paid. But for a few enterprising teachers, the education system is rife with opportunities for personal financial gain. A report on corruption in education, published this week by UNESCO highlights ways in which heads, teachers and education officials can extort and embezzle school funds.

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.

The Mayor of Ngoma District has issued a stern warning to school headmasters who inflate school registers with non-existent students and charge high fees on students sponsored by charity organisations. The authorities would punish anyone found guilty.

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.

The Ghana National Association of Private Schools (GNAPS) is accusing some private school operators of charging sky-high prices despite the Ministry of Education approving school fees for them, based on the grade of school. The level of school fees are stated in the constitution and should, according to GNAPS, be respected by both public and private schools.

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.

The West African Examinations Council says it has not recorded any case of examination leakage in five years. It also denied knowledge of the existence of "special exam centers". The centers were allegedly created by some principals and secondary school proprietors for their candidates who are compelled to pay fees higher than the official fees charged by WAEC. The money is reportedly used for lobbying officials of the council to release the examination question papers to the centers ahead of the official time of the examination.