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. 

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.

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.

Ad hoc education fees have increased the last years. Many blame inadequate government input. However, even if ad hoc fees are levied, where does the cash end up? In Central China's Hunan Province, it is reported that an annually charged fee of 20 yuan (US$2.20) has been levied on every pupil for six years. The bureau also collected millions more from students for a sports facility fund but the sports centre was never built.

The governor of the northern province of Nampula has ordered an enquiry of financial mismanagement at the city's main secondary school. The governor ordered that the provincial finance department and the education inspectorate produce a report within a week on the use of about 100 million meticais (about 5,000 US dollars) that is allocated monthly for the maintenance of the school. The school is suffering from broken windows and a shortage of furniture in some classrooms, just four years after it had undergone thorough rehabilitation.