The first PETS, carried out by the World Bank in 250 primary schools in Uganda, found that schools received only 13% of the non-salary-related funds to which they were entitled. Most schools had received no funds at all and most parents and teachers were not even aware that the grants existed. Financing earmarked for education was diverted to other sectors, used for political activities or stolen.

For further information, see World Bank (2011) Public Expenditure Tracking Surveys (PETS).