Abia State has been ranked the worst in Nigeria on audit transparency, scoring a mere 9% in a recent report. This is according to the 2025 Subnational Audit Efficacy (SAE) Index, which assesses public finance management and policy implementation across the 36 states. The report highlights structural deficiencies in audit independence and oversight, with only five states implementing financial autonomy for the Office of the Auditor-General ¹.
The report also notes that 18 states failed to publish audit reports on state accounts, while 21 states did not publish audit reports on local government accounts. This lack of transparency has raised concerns about accountability and the effective use of public funds. FENRAD, a civil society organization, is demanding urgent reforms to address these issues and improve audit transparency in Abia State and across Nigeria.
The SAE Index report recommends several measures to improve audit transparency, including the implementation of financial autonomy for Offices of the Auditor-General, timely release of funds, and establishment of audit service commissions or boards. Additionally, the report suggests shifting from compliance-based audits to performance and value-for-money audits in key sectors such as health, education, and infrastructure.
Abia State’s poor ranking is a wake-up call for the government to take immediate action to address the issue. The state government must prioritize audit transparency and accountability to restore public trust and ensure effective use of public resources.
Other states that ranked low on audit transparency include Rivers State (9%), Benue State (10%), Taraba State (14%), Imo State (18%), and Kwara State (19%). On the other hand, Ekiti State topped the ranking with a score of 72%, followed by Gombe State and Yobe State with 68% each.
The report highlights the need for stronger political commitment and sustained institutional action to safeguard audit independence and improve transparency in Nigeria’s public finance management.
