Ekiti, Gombe, Yobe Top 2025 Audit Index

Ekiti, Gombe and Yobe states have emerged top performers in the 2025 Subnational Audit Efficacy (SAE) index, underscoring improvements in public financial management and accountability at the state level.

A report released by Paradigm Leadership Support Initiative ranked the three states as the best in the country based on their audit performance.

The annual SAE Index evaluates the effectiveness of public finance management and policy implementation across all 36 states, drawing data from audit institutions, public accounts committees, offices of the accountant-general, civil society organisations, and the media.

It serves as a benchmark for assessing accountability while providing a roadmap for strengthening governance and service delivery.

According to the report, Ekiti State led the ranking with a score of 72 per cent, while Gombe and Yobe states jointly secured second place with 68 per cent each.

At the lower end of the ranking, Abia State and Rivers State placed 36th, scoring just nine per cent each.

Presenting the report yesterday in Abuja, the executive director of PLSI, Olusegun Elemo, said the 2025 edition introduced a modified methodology for the first time in six years by incorporating public audit functions at the local government level.

“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,” Elemo said.

He explained that the new framework assessed two tiers—state performance (80 per cent) and local government performance (20 per cent)—using data from the 2024 financial year.

Elemo noted that after three consecutive years of decline—from 31.81 per cent in 2022 to 29.47 per cent in 2024—the 2025 Index recorded a rebound, with the average score rising to 34.5 per cent, indicating renewed momentum in subnational accountability.

Despite the improvement, he highlighted persistent institutional challenges, including limited implementation of financial autonomy and administrative independence for Offices of the Auditor-General.

According to him, only five states have implemented financial autonomy, while 12 have established administrative independence.

He added that 18 states failed to publish audit reports on their accounts, while 21 states did not release local government audit reports.

The report also pointed to a gradual shift from compliance-based oversight to results-driven accountability.

Three states produced standard performance audit reports on government programmes and policies—up from none in 2023—while the number of states publishing Citizens’ Accountability Reports rose to 18 in 2024, compared to 11 in 2023 and eight in 2022.

Elemo urged state governments, particularly ministries of finance, budget, and planning, to strengthen audit systems by fully implementing financial autonomy, ensuring timely funding, and establishing audit service commissions.

“This gradual improvement in subnational audit efficacy is encouraging, but more must be done to translate transparency into tangible outcomes for citizens,” he said.

The findings highlight ongoing efforts to improve governance across Nigeria, even as gaps in transparency and institutional reforms persist.