By Felix Khanoba
Benue, Lagos and Zamfara states have ranked lowest in Nigeria’s 2021 Subnational Audit Efficacy index.
The SAE index 2021,which was presented by Paradigm Leadership Support Initiative (PLSI) – a civic-tech organization fostering accountability in Nigeria, on Thursday in Abuja, saw Osun, Bauchi and Akwa Ibom states topping the log as best performing states.
Presenting the report in an event that attracted stakeholders in the nation’s audit sub-sector, the Executive Director, PLSI, Olusegun Elemo, SAE index assessed the level of transparency and accountability operations in the management and utilization of public funds in all 36 states of the federation of Nigeria.
According to the report, Bauchi and Osun states came top having scored 88% while Akwa Ibom and Ekiti States occupied third and fourth places scoring 86% respectively.
Adamawa, Delta, Ebonyi and Gombe scored 70%-and graded
12th while Lagos and Benue States were rated 35th and 36th having got 41% and 39% in that order.
Explaining criteria adopted in the ranking of the states, Olusegun said, “we expanded the methodology for the 2021 SAE Index, and it involved assessment along six scoring criteria including audit legal
framework, audit mandate, type of audit document produced and published, type of audit conducted, citizens’ participation in the audit process and role of Public Accounts Committees.
“While there is visible improvement in enacting audit legal framework in virtually all 36 states of the federation except Anambra and Benue States, implementation of these laws has been disappointingly slow in most states despite issuance of letters by many state governments
instructing relevant agencies to commence implementation.
“Citizens’ participation in the audit process is very poor across 17 states of the federation and Public Accounts Committees in 31
Houses of Assembly are either less effective or not effective at all thereby short circuiting the potency of the public audit action cycle as legislators at subnational level either lack required capacity to perform their statutory oversight functions on public accounts or are unwilling to do so”.
Olusegun further outlined few cross-cutting recommendations to improve public finance management practices at subnational level in Nigeria including the need for governors to enhance implementation of new audit laws especially the financial autonomy clause, provision of independent technology infrastructure to support the work of Supreme Audit Institutions at Subnational level as well as the need to specify timeline for review of audit reports by Public Accounts Committees and adhere to such a timeline among others.
While saying its aim is not to embarrass states for poor performance, PLSI said its interest is to identify areas government institutions at subnational level require support to optimize their public finance management practices, improve existing accountability structures and accelerate development.
In a goodwill message, representatives of World Bank, MacArthur Foundation, Public Account Committees (PAC) from some states’ parliaments, among other stakeholders, commended PLSI for its unwavering efforts in championing transparency in management of public funds even as they assured of their support.
