The index is the third consecutive annual assessment that examines the level of transparency and accountability operational in the management of public funds and implementation of public policies in all 36 states.
A new report by the Paradigm Leadership Support Initiative (PLSI), a civic organisation promoting accountability in Nigeria, has placed Akwa Ibom and Yobe as top states in its Subnational Audit Efficacy Index for 2022.
The index is the third consecutive annual assessment that examined the level of transparency and accountability operational in the management of public funds and implementation of public policies in all 36 states of the federation.
The SAE Index 2022 report was released in Abuja on Wednesday with oil-rich Akwa Ibom in Nigeria's south scoring 69 per cent to be on top of the log. Northeastern Yobe and Northwestern Katsina ranked 2nd and 3rd with 63 per cent and 50 per cent respectively.
Delta and Edo states are behind scoring 48 per cent each; Ebonyi and Osun States gained 46 per cent each while Ekiti and Gombe states got 45 per cent each to stay in the top ten groups.
On the other hand, Abia, Benue, Borno, and Kano States occupied 33, 34, 35, and 36 positions respectively having recorded 12 per cent, 10 per cent, 5 per cent, and 3 per cent in that order.
The other states in the bottom 10 are Rivers and Oyo States scoring 15 per cent on the eight parameters measured. Others are Bayelsa, Zamfara, Ogun, and Kogi states.
Speaking on the methodology used for the assessment, the Executive Director of PLSI, Olusegun Elemo, said the 2022 Index applied eight scoring parameters including Audit Legal Framework & Operationalisation, 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.
Mr Elemo added that the PLSI research team collected, examined, and validated data provided by Offices of Accountant-General, Supreme Audit Institutions, Public Accounts Committees, and Civil Society Organisations in all 36 States.
Mr Elemo explained that, "The States Fiscal Transparency, Accountability and Sustainability (SFTAS) Programme for Result initiative implemented between 2018 and 2022 achieved much in incentivising transparency reforms and enacting legal frameworks as the foundation for accountability.
"However, implementation of these legal frameworks has been a hard task for state executives and PLSI having envisaged a potential push-back or stagnation of these reforms especially as monetary incentives cease initiated the Subnational Audit Efficacy Index - an annual scorecard that assesses both the management of public funds and implementation of public policies at the state level."
PLSI said it leveraged evidence from a previous assessment to provide two-year assistance to five states through the "strengthening public audit practices and accountability at the state level in Nigeria" project supported by the MacArthur Foundation.
Findings
The SAE Index 2022 report showed that only 2 out of 36 states have made progress toward implementing financial autonomy for the office of the Auditor-General. Likewise, only 10 out of 36 States have implemented legal provisions to activate administrative independence for the Office of the Auditor-General.
Also, 21 States did not publish a full audit report for 2021 as against 19 States that did not for the 2020 and only 11 out of 36 States published the Citizens' Accountability Report for 2021 online.
None of the 36 ztates produced a standard performance audit report on the government's programmes, projects, or policies in 2021 and only 5 out of 36 states have an effective Public Accounts Committee in their Houses of Assembly.
Similarly, only 2 out of 36 states are sufficiently involving civic and media actors in the audit process of their states.
The SAE Index 2022 again showed that all the states (except Benue & Anambra) enacted "and/or" amended their audit laws to guarantee the independence of Supreme Audit Institutions and strengthen public audit practices in their states.
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Despite the improvement witnessed in the policy environment, the report said the lack of effective implementation of the enacted audit laws has overshadowed the gains recorded.
"It is therefore imperative to sustain and continue to improve on accountability reforms achieved through the SFTAS program if development must be realised at the subnational level," the not-for-profit said.
PLSI also recommends the need for governors to exhibit strong "political will" to enhance the effective implementation of Audit Laws, capacity strengthening for auditors, timeous review of audit reports by State Houses of Assembly, and publishing full audit reports as well as citizens' accountability reports online to enhance civic participation in the audit process.
State governments are advised to publish Citizens' Accountability Reports online and organise public dialogues to discuss findings from the reports. Also, they recommend Supreme Audit Institutions should own and manage their websites without relying on Executive agencies.
