According to the 2013 Auditor General's report, the Ministry of Education, Science and Technology failed to follow procurement rules in the year under review, thus violating the National Public Procurement Authority Act 2004. The report states that procurement procedures were not followed by ministry officials in violation of annual procurement plan of the ministry which stipulates a National Competitive Bidding and International Competitive Bidding methods to procure food for government boarding schools; teaching and learning materials; and textbooks.

A survey conducted by Transparency International in Ghana, Madagascar, Morocco, Niger, Senegal, Sierra Leone and Uganda covered different actors in the education system. The reports highlight the lack of budget information in schools and call for strengthened regulation and accountability, as well as greater involvement of school communities and parents. 

The Education Minister of Sierra Leone ordered a countrywide verification exercise. Many schools, and teachers, actually registered simply do not exist. According to him : "If you take into consideration the subsidies we pay for these non-existent schools, non-existent teachers and inflated roster of pupils, then it is easy to surmise that the government loses tens of thousands of dollars, every month." He accuses officials in his own department of collusion with their counterparts in the Finance Ministry.

Although the post-conflict period ended officially in 2006, the Ministry of Education is still not able to effectively monitor teaching and learning processes nationwide. The system records teachers who do not physically exist, teachers that do not teach (´ghost teachers`), and teachers receiving salaries from several schools. In mid-2006, the UNESCO Institute for Statistics (UIS) placed two experts in the Planning Directorate of the Education Ministry in Sierra Leone's capital, Freetown, to set up an Education Management Information System (EMIS). This article summarizes the results of their investigations.

A large number of parents have expressed their dissatisfaction over the way teachers are demanding money for the release of end-of-year results to their children. Parents are now calling on the minister of education to do something towards the extra charges in primary and secondary schools in order to up hold the free education scheme for all.

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.

According to a report, directors of the College of Business Studies are embroiled in a syndicate involving fake college transcripts. The college officials provide fake results and transcripts for people intending to travel overseas on the pretext of going for further studies for a fee that some allege is no less than US$2,000.