The Civil Association for Equality and Justice, an Argentinian NGO, wrote a report (in Spanish) about the Government of the City of Buenos Aires’s investment in education, using data from the last trimestral report on budget execution for the year 2011. The Report concluded that the Government did not use all of the resources which were made available by the Ministry of Education, and that they had underexecuted the budget lines assigned for school infrastructure.

In Ireland, it has been reported that in 2010 the Department of Education has failed to spend almost half of the budget designated to it for the building of new schools and classrooms.