Ekiti, Gombe, and Yobe states ranked highest in the 2025 Subnational Audit Efficacy (SAE) index, a measure of state-level financial audit performance. The report, published by Paradigm Leadership Support Initiative, evaluates how effectively state audit offices complete and publish financial audits. Ekiti State scored 98.7%, Gombe 96.4%, and Yobe 95.1%, placing them ahead of other states. The index assesses timeliness, completeness, and public availability of audit reports. Lagos and Rivers, despite higher budgets, scored below 70%. Only 18 of Nigeria's 36 states submitted audit reports within the legal six-month window after the fiscal year ended. The report covers fiscal year 2023, with data collected between January and March 2025. Paradigm Leadership Support Initiative described the improvement in the top three states as "notable in consistency and transparency."
Three of Nigeria's least-funded states are outperforming wealthier counterparts in audit transparency, with Ekiti, Gombe, and Yobe delivering near-complete audit reports while Lagos and Rivers lag. This gap suggests that budget size does not determine accountability—leadership does. For Nigerians, this means fiscal responsibility is possible even with limited resources, if there is political will. The real question is not why some states fail, but why more aren't emulating those that succeed.
