How Buni’s Reforms Transformed Yobe’s Finances, Enabled Pension, Gratuity Payments

When Governor Mai Mala Buni took over the reins of leadership in Yobe State in 2019, the challenge before his administration was not merely one of governance but of rebuilding confidence in public institutions and strengthening the state’s fiscal foundations. Like many sub-national governments across the country, Yobe faced the realities of fluctuating revenues, growing recurrent obligations, increasing development demands and the imperative of ensuring that public resources were managed prudently for the benefit of its citizens.

Seven years later, the state’s financial story has been remarkably rewritten. Through a combination of fiscal discipline, institutional reforms, digital innovation and transparent financial management, the Buni administration has transformed Yobe into one of Nigeria’s emerging models of accountability and responsible governance. Spearheaded by the Ministry of Finance under the leadership of Commissioner Hon. Mohammed Abacha Geidam, the reforms have strengthened public confidence in government finances, improved fiscal sustainability and delivered tangible benefits to civil servants, retirees and citizens across the state.

Perhaps the clearest validation of these reforms came through Yobe State’s successful participation in the State Fiscal Transparency, Accountability and Sustainability (SFTAS) Programme. By meeting stringent benchmarks on transparency, accountability, public financial management and fiscal responsibility, the state secured approximately N20 billion in performance-based grants from the Federal Government. Beyond the monetary value, the achievement represented national recognition of the state’s commitment to prudent financial management and adherence to best practices in governance.

The significance of the accomplishment becomes even more apparent when viewed against the broader backdrop of the administration’s financial reforms. While attracting billions of naira through performance-based incentives, the government simultaneously sustained the regular payment of salaries and pensions and settled approximately N5.8 billion in retirement benefits and death gratuities up to July 2025. This dual achievement reflects a government that has not only strengthened its financial systems but has also remained committed to fulfilling its obligations to workers and retirees.

For thousands of pensioners across the state, the reforms have brought more than financial relief; they have restored dignity and confidence. Under the administration’s policy framework, retirees are enrolled on the state payroll immediately upon retirement, effectively eliminating the bureaucratic delays that once left many former public servants without a steady source of income for extended periods. In addition, pensions are paid simultaneously with salaries, ensuring that retirees receive their entitlements promptly and without discrimination. These measures have significantly reduced the hardship often associated with retirement and underscored the administration’s commitment to social protection and welfare.

The payment of N5.8 billion in retirement benefits and death gratuities stands as one of the most impactful outcomes of the reforms. At a time when many states continue to grapple with mounting pension liabilities, Yobe has consistently maintained a policy aimed at preventing the accumulation of retirement benefit arrears. The result is a growing sense of assurance among serving and retired civil servants that their years of service will be rewarded and their entitlements protected.

Central to the transformation has been the administration’s determination to strengthen public financial management systems. Recognising that sustainable development requires strong institutions, the government embarked on reforms designed to improve efficiency, transparency and accountability across all ministries, departments and agencies. These efforts culminated in the successful implementation of the State Integrated Financial Management Information System (SIFMIS), a landmark initiative supported by the World Bank through the SLOGOR Project.

The introduction of SIFMIS marked a turning point in the state’s financial administration. By automating critical financial processes and integrating government institutions into a unified platform, the system has enhanced budget implementation, improved expenditure control, strengthened financial reporting and provided real-time access to financial information. The result has been greater transparency in the management of public funds and improved confidence in government financial operations.

The impact of digital transformation extends beyond financial reporting. Through collaboration between the Ministry of Finance and the Office of the Head of Service, a comprehensive State Nominal Roll was developed and integrated with the state’s payroll system. This innovation created a reliable and centralised database of public servants, ensuring accuracy in personnel records and strengthening payroll integrity. The biometric verification of newly recruited employees before enrolment into the payroll further reinforced the administration’s commitment to eliminating irregularities and safeguarding public resources.

Effective from May 2026, approved staff postings and movements began to be processed through the integrated digital platform, reducing manual intervention, improving efficiency and minimising the possibility of errors. These reforms have not only modernised personnel management but have also contributed to significant savings through improved accountability and control.

The administration’s commitment to transparency is equally reflected in its adoption of internationally recognised financial reporting standards. Over the years, Yobe has consistently prepared, audited and published its financial statements in compliance with the International Public Sector Accounting Standards (IPSAS). In a landmark development, the state successfully migrated from IPSAS Cash Basis Accounting to IPSAS Accrual Basis Accounting beginning from the 2025 financial year, placing Yobe among the leading states implementing global best practices in public sector accounting.

This transition represents far more than a technical accounting exercise. It demonstrates a commitment to comprehensive financial disclosure, improved reporting standards and enhanced accountability. By embracing accrual accounting, the state is able to provide a clearer picture of its assets, liabilities and financial obligations, thereby strengthening public confidence and supporting more informed decision-making.

Complementing these reforms is the enactment and implementation of the Public Finance Management Law, which has provided a robust legal framework for fiscal responsibility and transparency. Together with strengthened internal controls and improved reporting mechanisms across government institutions, the law has institutionalised accountability and created safeguards for the prudent management of public resources.

The reforms have also been supported by sustained investments in human capital development. Recognising that strong institutions depend on capable personnel, the Ministry of Finance has prioritised the continuous training of accountants, auditors and finance officers across ministries, departments and agencies. These capacity-building initiatives have enhanced professional competence, improved service delivery and ensured that public servants possess the skills required to manage increasingly sophisticated financial systems.

Equally important has been the strengthening of revenue monitoring and treasury operations. Improved oversight of Internally Generated Revenue, enhanced Treasury Single Account operations, automated bank reconciliation processes and stronger audit compliance mechanisms have collectively contributed to a healthier fiscal environment. These initiatives have improved government cash management, reduced inefficiencies and strengthened public confidence in the stewardship of state resources.

As Yobe marks another milestone in its development journey, the transformation of its public finance system stands as one of the defining achievements of the Buni administration. The story is not merely about billions of naira secured through grants or billions paid in pensions and gratuities. It is a story of institutions strengthened, systems modernised, obligations fulfilled and confidence restored. It is a story of how deliberate reforms, backed by political will and sustained implementation, can change the trajectory of governance and lay the foundation for long-term prosperity.

Today, Yobe’s emergence as a model of fiscal discipline, transparency and accountability offers valuable lessons for public administration across Nigeria. It demonstrates that when governments embrace reforms, strengthen institutions and prioritise prudent management of public resources, the benefits extend far beyond financial statements. They are reflected in improved service delivery, stronger public trust, enhanced economic stability and a more secure future for citizens.

– Yawale is the Director of Information Services, Yobe State Ministry of Home Affairs, Information and Culture