A/Ibom, Yobe, Katsina Top Transparency, Accountability Audit Index

The SAE index 2022, which was presented by Paradigm Leadership Support Initiative (PLSI) – a civic-tech organisation fostering accountability in Abuja, yesterday, saw Akwa Ibom, Yobe, and Katsina states topping the log as best performing states.

Speaking on the methodology used for the assessment, the executive director, PLSI, Olusegun Elemo, affirmed that the 2022 Index applied eight scoring parameters including: audit legal framework and operationalisation, submission of annual activity report, type of audit document published online, implementation of house resolutions on audit recommendations, evidence of performance audit, availability of citizens’ accountability report, civil society/media participation in the audit process and effectiveness of public accounts committee.

“The SAE Index 2022 report placed Akwa Ibom State topmost having scored 69 per cent while Yobe and Katsina States ranked 2 and 3 with 63 per cent and 50 per cent respectively. Also, Abia, Benue, Borno, and Kano States occupied 33, 34, 35, and 36 positions respectively having recorded 12 per cent, 10 per cent, 5 per cent and three per cent in that order,” he said.

Elemo disclosed further that “our research team collected, examined, and validated data provided by Offices of Accountant-General, Supreme Audit Institutions, Public Accounts Committees, and Civil Society Organizations in all 36 States”.

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He mentioned that the “States Fiscal Transparency, Accountability and Sustainability (SFTAS) Programme for Result initiative implemented between 2018 and 2022 achieved much in incentivizing transparency reforms and enacting legal frameworks as the foundation for accountability.

“However, implementation of these legal frameworks has been the hard task for state executives and PLSI having envisaged a potential push-back or stagnation of these reforms especially as monetary incentives cease initiated the Subnational Audit Efficacy Index – an annual scorecard that assesses both the management of public funds and implementation of public policies at the state level.”

He said the annual assessment provides routine diagnostic feedback to PLSI and other development institutions on areas accountability actors at the subnational level are struggling and require support.

Elemo acknowledged that PLSI is proud to have leveraged evidence from previous assessments to provide two-year assistance to five states through the ‘strengthening public audit practices and accountability at the state level in Nigeria’ project supported by the MacArthur Foundation.

He said the SAE Index 2022 report showed that only two out of 36 States have made progress toward implementing financial autonomy for the Audit Office.

Elemo also said 21 states did not publish full audit reports for 2021 and only 11 out of 36 States published Citizens’ Accountability Report for 2021 online.

Furthermore, he said none of the 36 States produced standard performance audit reports on government programmes, projects, or policies in 2021 and only five out of 36 states have effective Public Accounts Committee in their Houses of Assembly.

He said, “Similarly, only two out of 36 States are sufficiently involving civic and media actors in the audit process of their states.

“Some recommendations offered by PLSI touched on the need for Governors to exhibit strong ‘political will’ to enhance effective implementation of Audit Laws, capacity strengthening for auditors, timeous review of audit reports by State Houses of Assembly and publishing full audit reports as well as citizens’ accountability reports online to enhance civic participation in the audit process.”