Bauchi and Osun states have emerged in first position with an 88% score in the 2021 Subnational Audit Efficacy (SAE) Index by the Paradigm Leadership Support Initiative (PLSI).
The SAE Index assesses the level of transparency and accountability in the management and utilization of public funds in the 36 states through the lens of public audit.
According to PLSI, the aim of the assessment is to identify areas government institutions at the state level require support to optimize their public financial management practices, among others.
In the 2021 Index, the PLSI assessed the 36 states along 6 scoring criteria: the audit legal framework; audit mandate; type of audit document produced and published; type of audit conducted; citizens’ participation in the audit process; and the effectiveness of Public Accounts Committees (PAC).
For the first variable, Bauchi scored 17% and scored 18% in the audit mandate and type of audit document produced and published. In the type of audit conducted, it scored 13%. Then 6% and 16% in citizens’ participation in the audit process and effectiveness of PAC, respectively, which brings their total score to 88%.
Bauchi state was first In the 2020 ranking but with a 70% score. However, in the 2021 ranking, its score increased to 88%.
With Osun State, it earned all the points in the first and second variables and scored 10% in the type of audit document produced and published. The state scored 18, 6, and 16, respectively, in the last three variables, bringing its total score also to 88%.
It is worthy to note that in the 2020 ranking, Osun ranked 25th with a 40% score. With a 2021 score of 88% and ranking first place in the 2021 SAE index, it showed that the state improved by 120%.
In the 2021 ranking, Akwa Ibom came third, dropping from its first position in the 2020 ranking. However, in terms of score, the state improved as it scored 86% in the latest ranking compared to the 70% it scored in the 2020 index.
It was the same for Ekiti state. It scored 70% in the 2020 index and came first. However, in the 2021 ranking, it scored 83% and occupied 4th place.
Yobe State improved on both its score and ranking in the 2021 index compared to its 2020 performance. In the 2020 report, the state scored 60% and emerged in 23rd place. But in the latest report, it scored 76% and occupies the 5th position.
Benue, Lagos, Zamfara, and Ondo states performed poorly, and earned low ratings in the 2021 SAE Index. Benue state had a total score of 39% and ranked 36th place.
Lagos, Zamfara, and Ondo ranked 35th, 34th, and 33rd, having scored 41%, 44%, and 46%, respectively.
PLSI explained that the aim of the assessment is not to embarrass states, particularly those that performed poorly, but to identify areas where government institutions at the state level need to improve existing accountability structures to drive development.
Hopefully, States, especially those that were ranked low in the 2021 index, will pay attention to recommendations in the report which among others include the political will of the Governors to enhance the implementation of new audit laws particularly the clause focused on financial autonomy for Office of the Auditor-General in their States.