Ekiti, Gombe, Yobe lead Subnational audit efficacy ranking
Ekiti, Gombe, and Yobe States have emerged as the top performers in the 2025 Subnational Audit Efficacy (SAE) Index, according to a report released by the Paradigm Leadership Support Initiative
- From Frank Ikpefan, Abuja
Ekiti, Gombe, and Yobe States have emerged as the top performers in the 2025 Subnational Audit Efficacy (SAE) Index, according to a report released by the Paradigm Leadership Support Initiative (PLSI).
The annual SAE Index evaluates the effectiveness of public finance management and policy implementation across all 36 states, using data from audit institutions, public accounts committees, offices of the accountant-general, civil society, and media organisations.
It provides a clear benchmark for assessing public financial management and accountability, offering policymakers a roadmap to strengthen governance and service delivery across Nigeria’s states.
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According to the report, Ekiti State led the ranking with a score of 72 per cent, while Gombe and Yobe shared the second position with 68 per cent each.
At the bottom of the ranking were Abia and Rivers States, which occupied the 36th spot, both scoring 9 per cent.
Presenting the report yesterday to the public in Abuja, PLSI Executive Director, Olusegun Elemo, explained that the 2025 edition of the SAE Index employed a modified methodology for the first time in six years to incorporate public audit functions at the Local Government level.
He stated, “For the SAE Index 2025, our research team utilised a modified methodology to collect, analyse, and validate data across all 36 States of the Federation.
“The 2025 Index methodology focused on two tiers – state assessment (80 per cent) and local government assessment (20 per cent), drawing on data from the 2024 financial year.”
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He noted that after consecutive declines in the previous three years—from 31.81 per cent in 2022 to 29.47 per cent in 2024—the 2025 Index marks a turnaround, with the average score rising to 34.5 per cent, reflecting renewed momentum among subnational accountability actors.
Despite this improvement, Elemo highlighted persistent gaps in institutional reforms, including limited implementation of financial autonomy and administrative independence for the Office of the Auditor-General.
He noted that only five states have implemented financial autonomy, while 12 states have established administrative independence.
Elemo added that, in addition, 18 states did not publish audit reports on state accounts, and 21 states failed to release local government audit reports.
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The report also revealed a gradual shift from compliance-based oversight to results-oriented accountability, with three states producing standard performance audit reports on government programmes, projects, or policies—up from none in 2023. Similarly, the number of states publishing Citizens’ Accountability Reports increased to 18 in 2024, compared to 11 in 2023 and eight in 2022.
Elemo called on state executives, including governors and ministries of finance, budget, and planning, to strengthen audit systems by fully implementing financial autonomy for Offices of the Auditor-General, ensuring the timely release of funds, and inaugurating Audit Service Commissions or Boards.
“This gradual improvement in subnational audit efficacy is encouraging, but more must be done to translate transparency into tangible outcomes for citizens,” he said.
