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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.