By Chesa Chesa
Paradigm Leadership Support Initiative (PLSI) has ranked Ekiti State as the most transparent and accountable state in Nigeria, while Abia State and Rivers State placed last in its 2025 Subnational Audit Efficacy (SAE) Index.
The report, unveiled in Abuja on Tuesday, assessed public finance management and audit practices across all 36 states. Ekiti emerged top with a score of 72 per cent, followed by Gombe State and Yobe State, which tied for second place at 68 per cent each. At the bottom, Abia and Rivers states shared the 36th position with just nine per cent.
Speaking at the presentation, PLSI Executive Director, Olusegun Elemo said the 2025 index introduced a modified methodology to incorporate public audit functions at the local government level for the first time in six years. The assessment drew from data provided by audit institutions, public accounts committees, accountants-general, civil society, and media organisations across the country.
According to Elemo, the index combined state-level performance (80 per cent) and local government assessments (20 per cent), using data from the 2024 financial year.
He noted that earlier gains recorded under the States Fiscal Transparency Accountability and Sustainability Programme (SFTAS) between 2018 and 2022 had not been sustained, with accountability systems weakening in subsequent years.
However, the 2025 report signals a modest recovery. After consecutive declines—from 31.81 per cent in 2022 to 29.47 per cent in 2024—the national average rose to 34.5 per cent, representing a 5.03 percentage point increase.
“While this progress is encouraging, its real impact depends on whether it translates into improved service delivery, equitable resource allocation, and better living conditions for citizens,” Elemo said.
The report highlighted persistent structural weaknesses in subnational accountability systems. Only five states have implemented financial autonomy for audit institutions, while just 12 states have granted administrative independence to Offices of the Auditor-General.
Transparency gaps also remain significant. In the 2024 financial year, 18 states failed to publish audit reports on state accounts, while 21 did not release reports on local government accounts.
Despite these shortcomings, the report recorded incremental improvements. Three states conducted standard performance audits in 2024—up from none in 2023—indicating a gradual shift toward results-based accountability. Additionally, 18 states published Citizens’ Accountability Reports, an increase from 11 in 2023 and eight in 2022.
PLSI urged state governments to deepen reforms by ensuring financial autonomy for audit institutions, timely publication of audit reports, and the establishment of audit service commissions to guarantee independence.
The organisation also called on Public Accounts Committees to strengthen oversight, noting that only three states currently have effective committees capable of enforcing audit recommendations.
The SAE Index remains one of Nigeria’s key benchmarks for measuring transparency and accountability in subnational governance, offering insights into how public resources are managed and how effectively policies are implemented across the federation.
