A recent report has shown that Abia, Kano and Borno, among other states, ranked low in transparency and accountability in the management of public funds and execution of policies.

The report was prepared by the Paradigm Leadership Support Initiative (PLSI), a leading civic-tech think-tank fostering accountability in Nigeria.

According to the report titled: “The Subnational Audit Efficacy (SAE) Index 2022” Abia, Benue, Borno and Kano occupied the least performed states – ranking 33, 34, 35, and 36 positions respectively – at 12 per cent, 10 per cent, 5 per cent and 3 per cent in that order.

Akwa Ibom, an oil-rich state in Nigeria’s south-south region, ranked the highest at 69 per cent amongst all 36 states in the level of accountability and transparency; Yobe, a war-compromised state in Northeast Nigeria tailed behind with 63 per cent while Katsina state came in third with 50 per cent.

Delta and Edo states each received a score of 48 per cent, placing them fourth and fifth among the improved states with the highest level of accountability and transparency.

The report, which was released last week in Abuja, is the third consecutive annual assessment by PLSI that measures the degree of transparency and accountability operational in the management of public funds and implementation of public policies in all 36 states of the federation.

According to the report, the findings were conducted through public audit and other key actors in the public audit action cycle.

‘’Audit Legal Framework and Operationalization, 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 Executive Director at PLSI, Olusegun Elemo said explaining that the 2022 Index applied eight scoring parameters in conducting it’s findings.

Mr 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”.

He said PLSI initiated the Subnational Audit Efficacy Index to provide diagnostic feedback to accountability actors.

According to the report, only 2 out of 36 States have made progress toward implementing financial autonomy for the Office of the Auditor-General.

The report further revealed that none of the 36 States produced a standard performance audit report on government’s programmes, projects, or policies in 2021.

The SAE report also showed that only 10 out of 36 States have implemented legal provisions to activate administrative independence for the Office of the Auditor-General. On the other hand, it states that 21 states did not publish a full audit report for 2021 online as against 19 States that did not publish for the 2020 financial year.

In its recommendations, PLSI urged governors to exhibit strong “political will” and commit their time, energy, public funds, and political capital to achieving the needed change (financial and administrative autonomy for audit offices) provided for in the audit laws enacted in their respective states.