March 23, 2025 - by Zarah Kasha
The accountability and transparency level of the 36 states of the federation, is at different times being put to test by experts. The emergence of Yobe, a frontline state gradually coming out of insurgency as the best in the area of fiscal discipline for the second time running, poses a challenge to others with little or no security issues. ZARAH KASHA reports …
Democracy as a leading form of government globally, thrives mainly on accountability and transparency which are sine qua non for good governance. It is a fact that notwithstanding the modest successes recorded, Nigerians are still far from experiencing good governance full blast, some 26 years after the return of democracy.
However, the trend appears to be fast changing in Yobe, a 34-year-old state where Mai Mala Buni holds sway. As one of the states with the least allocation and revenue generation, prudency plays a major role in its financial stability towards meeting the people’s expectations on good governance. And this feat has never gone unnoticed by professionals and experts who are on the trail of how states manage their funds.
Just last year, Yobe state made it to the top as the best in the 2023 Subnational Audit Efficacy(SAE) index report on accountability and transparency in public funds, put together by the Paradigm Leadership Support Initiative (PLSI), an internationally recognised civil society group noted for tracking public accountability and transparency in the expenditure of public funds.
This was after emerging as the second best in 2022 with 63 per cent after Akwa Ibom which placed first position with 69 per cent.
And to demonstrate that the previous standings were no fluke, the state came top in the 2024 edition. The flagship research report rates Ekiti as second with 54%, and Adamawa (47%) as occupying the third position.
At the lower rung of the ladder are Ogun, Bayelsa, and Ebonyi states jointly placed 34th position with each coring 7%.
More than anything, the Index seeks to foster a culture of accountability in the public sector, ensuring good governance and effective resource utilisation for the overall benefit of the citizens.
The Index further goes to underscore the significance of regular audits, prompt implementation of recommendations, and collaboration among government entities to promote good governance.
…Methodology
In arriving at the verdict, the PLSI usually carries out an assessment process of some critical factors such as getting value for public funds, audit legal framework and operationalisation, annual activity report, publication of annual audit report, and performances.
The rest components are citizens’ account reports, civil societies and media participation reports, and monitoring and oversight functions of the legislative committee on public accounts.
The SAE PLSI assessment system is designed to assess the performance of Nigerian states on key aspects of public accountability and to initiate and implement audit reports by key stakeholders.
The SAE Survey figures reveal Yobe as being consistent in providing and maintaining quality services that are in line with public opinion, transparent and accountable policies, making it an outstanding example for other states in Nigeria.
The index marks Yobe as the first state to promote accountability among the people, ensuring efficient use of resources for the benefit of the people and the welfare of the people of the state.
…Mission of the Index
Speaking at the launch of the report, the 5th in the series, in Abuja recently, the Director of PLSI, Olusegun Elemo, said: “Our SAE index is a technology that reflects the transformational nature and strengthens public trust, the success of Yobe State shows that it has given all other states a leg up in the management of financial and natural resources.”
“The SAE Index is a tool for driving reform and strengthening public trust. Yobe’s achievement shows that prioritising transparency in public financial management is possible and rewarding,” he further stated.
Elemo said the initiative was birthed in 2021 to evaluate states’ transparency and accountability in public fund management and policy implementation.
According to him, the 2024 report highlighted concerns over declining commitment to fiscal accountability following the end of the $1.5 billion World Bank-Assisted States Fiscal Transparency, Accountability, and Sustainability (SFTAS) Programme (2018-2022).
The PLSI boss stated that while the 2021 assessment showed progress in public sector auditing due to legal reforms, subsequent evaluations revealed stagnation or decline, adding that the 2022 edition recorded an average score of 31.81%, which dropped to 30.58% in 2023 and declined to 29.47% in 2024.
…Key findings
Major highlights of the report showed that of the 36 states, only 4 have so far implemented financial autonomy for the Office of the Auditor-General, while 12 states activated legal provisions for administrative independence, limiting the effectiveness of public audit institutions.
Besides, the PLSI said no state produced a standard performance audit report on government programs or projects in 2023, just as 21 states failed to publish their 2023 audit reports online, as it was the previous years.
While stressing the need for governance to prioritise accountability, Elemo called on the state governors to strengthen relevant offices for financial and administrative independence.
It also urged greater collaboration among state governments, legislative houses, and auditors-general to improve transparency.
On methodology, the 2024 edition retained that used in 2023, with data from audit institutions, public accounts committees, accountant-general offices, civil society organizations, and the media, being put to use.
On the whole, the report dwelt on the need for enhanced auditors’ technical capacity to ensure public accessibility of audit reports, and promote citizen engagement in financial transparency efforts.
…‘Consequence of deliberate planning’
In a reaction, the state’s Auditor General, Alhaji Mai Aliyu Umar, attributed the success to the free hand provided to the audit by Governor Mai Mala Buni.
“The governor has provided us with very free hands to perform our duties and responsibilities without interference” he said.
Director General Media and Press Affairs to the Governor, Mamman Mohammed, said the governor is a firm believer in the independence of government sectors, agencies and officials.
“This independence has contributed immensely to the performance and successes of government and its agencies” Mamman said.
He described the feat as “certainly not unexpected given what His Excellency has been doing in the area of fiscal discipline.
This is not accidental, it is a consequence of deliberate planning targeted at good governance.
“This is a further demonstration of the Mai Mala Buni administration to ensure good governance and transparency in all ramifications. I mean, what else can I say?. He is a man who is conscious of his covenant, the social contract with the people of Yobe state.”
Let me recall for the record what the governor said when the state achieved the same feat last year: “The state government, through the Fiscal Responsibility Board, instituted reforms in public finance which have translated into worthy investments, accountability and transparency in government transactions.
“I am glad to say that our audit department and institutions like the Bureau for Public Procurement are independent and ensure transparency and accountability of government expenditure, which has placed the state above board.
“We will continue to strengthen these institutions to promote accountability and transparency in every expenditure of public funds.”
“Now, this was last year. And since then, the state government has upped its ante by ensuring further reforms and initiatives that resulted in its emergence in the 2024 Index Report. I can only tell you that the various initiatives have resulted in the right appropriation of resources in the area of infrastructure as well as human development for the good people of the state,” Mohammed added.
Wining it back-to-back, the Buni administration can’t afford to falter in the years ahead.
Analysts believe if Yobe, a frontline state gradually coming out of the wrecks of insurgency can do it, then other states won’t have any reason not to be up and doing.
Expectations are high from the citizenry, and like the PLSI said, “…Yobe’s achievement shows that prioritising transparency in public financial management is possible and rewarding.”.
It is hoped that Yobe will sustain the tempo and make itself the true model of fiscal discipline for others to emulate and follow.
