Yobe State has emerged as the joint second best performing state in Nigeria in the 2025 Subnational Audit Efficacy (SAE) Index, underscoring its growing reputation in public financial management and accountability.
According to a report released by the Paradigm Leadership Support Initiative (PLSI), Yobe shared the second position with Gombe State, both scoring 68 per cent, while Ekiti State ranked first with 72 per cent.
The annual SAE Index evaluates the effectiveness of public finance management systems and policy implementation across all 36 states of the federation. The assessment draws data from key institutions, including audit bodies, public accounts committees, offices of the accountant-general, as well as inputs from civil society and media organisations.
A key highlight of the report is Yobe State’s commitment to strengthening audit processes.
The state was among only two in the country-alongside Delta-that conducted performance audits in addition to the routine compliance audits.
While Delta State focused its performance audit on the environment sector, Yobe undertook performance audits in critical sectors such as primary health care (PHC) and basic education, areas considered central to human capital development and service delivery.
The report further noted that a total of 18 states, including Yobe, published Citizens Accountability Reports (CAR), reflecting efforts to enhance transparency and public engagement in governance.
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