, according to the 2024 Subnational Audit Efficacy (SAE) Index released by the Paradigm Leadership Support Initiative (PLSI).
At the 5th edition of the SAE Index launched yesterday in Abuja, PLSI Executive Director Segun Elemo, announced that Yobe scored 73%, securing the top position among Nigeria’s 36 states. Ekiti (54%) and Adamawa (47%) ranked second and third, respectively.
At the lower end of the rankings, Ogun, Bayelsa, and Ebonyi states tied at 34th place with 7%.
He mentioned that the SAE Index was introduced in 2021, to evaluate states’ transparency and accountability in public fund management and policy implementation.
He pointed out that the 024 report highlighted concerns over declining commitment to fiscal accountability following the end of the $1.5 billion World Bank-Assisted States Fiscal Transparency, Accountability, and Sustainability (SFTAS) Programme (2018-2022).
Elemo noted that while the 2021 assessment showed progress in public sector auditing due to legal reforms, subsequent evaluations indicate stagnation or decline. The 2022 SAE Index recorded an average score of 31.81%, which dropped to 30.58% in 2023 and declined to 29.47% in 2024.
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The key findings from the report include: Only 4 out of 36 states have implemented financial autonomy for the Office of the Auditor-General. Also, 12 states have activated legal provisions for administrative independence, limiting the effectiveness of public audit institutions.
It added that no state produced a standard performance audit report on government programs or projects in 2023, also 21 states failed to publish their 2023 audit reports online, continuing a trend from previous years.
Elemo emphasised that governance must prioritize accountability, urging state governors to strengthen offices’ financial and administrative independence. He called for greater collaboration between state governments, legislative houses, and auditors-general to improve transparency.
He mentioned that the 2024 SAE Index retained the 2023 methodology, with data from audit institutions, public accounts committees, accountant-general offices, civil society organizations, and the media.
The report recommended enhancing auditors’ technical capacity, ensuring public accessibility of audit reports, and promoting citizen engagement in financial transparency efforts.
