Kano, Borno and Benue are the lowest performing states in terms of transparency and accountability in the management of public funds, the Subnational Audit Efficacy (SAE) index 2022 has revealed.
According to the report, only three States, Akwa-Ibom, Yobe and Katsina scored 50 percent and above and ranked 1st to 3rd; kano, Borno and Benue were ranked 36th, 35th and 35th after scoring 01 percent, 5 percent and 10 percent respectively . Other states also scored below 50 percent.
The report which was launched by Paradigm Leadership Support Initiative in Abuja, evaluates the implementation of audit legal frameworks at the subnational level.
Commenting on the report, the executive director of PLSI, Olusegun Elemo said that many states retrogressed compared to 2021 performance.
“We discovered that there are only two states that made progress to implementing financial autonomy for audit offices at sub-national levels despite the fact that more than 30 states have either enacted or amended their audit laws. What that signals is that actors at sub-national level are struggling with implementing these laws.
“We also found out that about 21 states did not publish audit reports online, what they published is audited financial statements which ordinary citizens can hardly understand.
“At the last assessment, there were 19 states that did not publish. What that also means is that accountability is poor at the sub-national level and the information that will enable citizens to understand the accountability gaps are not being made available to them”, Elemo said.
The report which assessed 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 was drawn from several parameters including: audit legal framework an operationalization, submission of annual activity report.
Others are effectiveness of public accounts Committee, type of audit document published and implementation of house resolution, evidence performance audit, availability of citizens accountability report and audit recommendations.
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Speaking further, the executive director said that only 12 states published citizens accountable report, but in 2021 all the 36 styles published.
“In some cases we had advancements, but in many cases we have retrogression”, the executive director said, while noting that the PLSI will work with relevant stakeholders to implement recommendations contained in the report for effective accountability and transparency.
In his address, Aminu Tambuwal, governor of Sokoto State and Chairman, Nigeria Governors’ Forum (NGF) said that the report provides an opportunity for state governors to reflect on the progress made so far while highlighting improvements required to engender greater efficiency, effectiveness, and value for money in government expenditures.
He explained that constrained fiscal space occasioned by economic shocks post-Covid, debt service payments coupled with rising expenditure needs, public sector fraud, misappropriation and inefficient use of government resources has necessitated increased demand for enhanced and improved audit systems.
He said, “Over the years we have embarked on a series of reforms to strengthen Audit offices at both the state and local government level and have made significant progress working with the Federal Government, legislature, partners and our Auditors-General.
“These include improved quality of financial reporting and timely online publication of annual audited statements with over 15 States now reporting on IPSAS Accrual Basis.
He stated that states have begun embracing the culture of publishing citizens accountability reports- a citizen’s friendly version of the audited financial statements.
According to him, as at today, thirty (30) States have re-enacted improved audit laws that provide operational and financial autonomy to audit offices at state and local government, building on the provision of sections 125 – 127 of the 1999 Constitution of the Federal Republic of Nigeria.
Privileges extended to Auditors-General by the new audit laws include autonomy from the executive and legislature in the selection of audit issues, reporting, organizing and management of their office.
“Also, they are now guaranteed security of tenure with sufficiently long and fixed terms that should allow them to execute their mandate without fear of retaliation,” he added.
