Oil-Producing Rivers, Abia, Imo Rank Worst in Subnational Transparency and Accountability Index
The Paradigm Leadership Support Initiative (PLSI) has released its 2025 Subnational Audit Efficacy Index, ranking all oil-producing states in Nigeria, including Rivers, Abia, and Imo States, among the worst performers in transparency and accountability. The report, presented in Abuja on March 31, marks the sixth consecutive annual assessment evaluating the management of public funds across Nigeria's 36 states. It aims to identify critical gaps in subnational public finance management systems, strengthen accountability structures, and accelerate development outcomes across the nation.
Persistent Weaknesses in Public Finance Accountability
The report highlights persistent weaknesses in public finance accountability across the three oil-producing states, along with Benue and Taraba, which also feature among the five worst-performing states. Rivers and Abia states ranked 36th—the lowest position—each scoring only 9 percent, while Imo ranked 32nd with 18 percent. Benue placed 34th and Taraba 33rd, revealing a troubling pattern among these regions. Despite significant revenue inflows from oil production, these states performed poorly across key audit and accountability indicators, raising concerns about fiscal mismanagement and lack of oversight.
How the States Were Assessed
PLSI divided the 2025 index into two tiers: state-level assessment and local government-level assessment. At the state level, eight indicators were examined, including the audit legal framework, submission of annual audit reports, publication of audit documents, implementation of legislative recommendations, performance audits, citizens’ accountability reports, civil society and media participation, and the effectiveness of Public Accounts Committees. The second tier assessed local governments across three indicators: audit frameworks, reporting, and publication of audit documents. This comprehensive approach underscores systemic failures in both state and local governance structures.
Abia's Decline Despite Legal Framework
Abia's performance has declined sharply over recent years, dropping from 12th in 2022 to 36th in 2025. The report found that although the Abia State Audit Law 2021 provides for financial autonomy of the Auditor-General’s office, there is no evidence of its implementation. PLSI also noted the absence of an inaugurated Audit Service Board, weak legal provisions for publishing audit reports online, and failure to submit the 2024 annual activity report to the Abia State House of Assembly. Other gaps include the non-publication of citizens’ accountability reports, the lack of performance audits, and minimal involvement of civil society and the media in the audit process. At the local government level, similar deficiencies were highlighted, including non-operational financial autonomy and a lack of published audit reports.
Rivers' Steady Fall from Top to Bottom
Rivers State, which ranked first when the index began in 2020, has experienced a steady decline to the bottom position in 2025. The report highlighted the non-operationalisation of financial autonomy for the Auditor-General’s office and the absence of an Audit Service Board. It also cited failures to publish audit reports, conduct performance audits, and review audit findings in legislation. PLSI noted that although the state has legal provisions guaranteeing transparency—such as the Rivers State Audit (Amendment) Law 2021—these have not been implemented in practice. At the local government level, the report found that audit reports and annual activity reports were not published, while financial and administrative independence remained weak, exacerbating accountability issues.
Imo's Limited Progress and Constant Gaps
Imo State ranked 32nd, continuing a trend from its ninth position in 2021. The report stated that financial autonomy for the Auditor-General’s office is yet to be implemented despite legal backing, while administrative independence and tenure security remain unresolved. It also found that audit reports and citizens’ accountability reports were not published, and there was no evidence of performance audits or legislative review of audit findings. Although the state published its 2024 audited financial statements online, PLSI noted that the documents lacked sufficient detail to enable meaningful civic engagement. At the local government level, while audit reports were published, they reportedly lacked critical details such as audit observations and recommendations, limiting their effectiveness.
Source: Legit.ng
