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Nationwide school audits were this year expected to cover over 80 percent of the 8 179 schools in the country, of which 5 805 are primary schools, while 2 374 are secondary schools. While the exercise has so far been producing results and unearthing massive irregularities and abuse of funds at Government school institutions, there are reports that schools are being asked to fund the exercise.

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.

The financial management of the elite Institute of Political Studies in Paris has been strongly criticized in an official report that found evidence of exorbitant bonuses, absence of controls and waste of public funds. The report revealed a chaotic management that consisted more of "little deals between friends than a serious administration of public funds".

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.