The education sector is vulnerable to a broad range of risks that can threaten development effectiveness. Risks can spring from several factors: substantial share of education in total government expenditure, opportunities for discretionary decision making, political interference and patronage networks, weak sector institutions, and nontransparent and inefficient systems. Vulnerabilities may exist at any stage and among any group of actors from policy makers to education providers and to education beneficiaries. Weak accountability increases the likelihood of misaligned priorities, resource leakages, and poor service delivery. This guidance note aims to explain key features of the education sector and identify entry points for mapping governance risks.