A civil‑society group, the Paradigm Leadership Support Initiative (PLSI), launched its third Subnational Audit Efficacy (SAE) Index report for 2022 in Abuja on Wednesday. The report assesses transparency and accountability in the management of public funds and the implementation of public policies across all 36 states of the Federation. It examines public audit practices and the role of key actors in the audit action cycle, using both primary and secondary research methods. Produced in partnership with the MacArthur Foundation, the SAE Index 2022 is the third consecutive report since 2020 and is benchmarked against the 2021 financial year.
The findings show that Akwa Ibom State ranked first with a score of 69 %. Yobe and Katsina States followed in second and third place with scores of 63 % and 50 %, respectively. At the lower end of the spectrum, Abia, Benue, Borno and Kano States occupied the 33rd, 34th, 35th and 36th positions, recording scores of 12 %, 10 %, 5 % and 3 % respectively.
The executive summary highlights several systemic weaknesses. Only two of the 36 states have made progress toward granting financial autonomy to their audit offices. Twenty‑one states did not publish a full audit report for 2021, and merely 11 states posted a Citizens’ Accountability Report online for that year. None of the states produced a standard performance audit report on government programmes, projects, or policies in 2021, and only five states have an effective Public Accounts Committee in their Houses of Assembly.
PLSI’s Executive Director, Olusegun Elemo, explained that the index applied eight scoring parameters: audit legal framework and operationalisation; submission of an annual activity report; type of audit document published online; implementation of house resolutions on audit recommendations; evidence of performance audit; availability of a citizens’ accountability report; civil‑society/media participation in the audit process; and effectiveness of the public accounts committee. He noted that the States Fiscal Transparency, Accountability and Sustainability Programme (2018‑2022) succeeded in incentivising transparency reforms and establishing legal frameworks, but that implementation of those frameworks remains challenging for state executives—hence the need for the SAE Index.
In its recommendations, PLSI urges governors to demonstrate strong political will to enforce audit laws effectively. It calls on the executive, the House of Assembly, and the offices of the Auditor Generals to collaborate on remedying deficiencies in the legal framework and on implementing audit legislation. The group also recommends that State Houses of Assembly review audit reports promptly and publish full audit reports and citizens’ accountability reports online to boost civic participation in the audit process.
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