A new report by the Paradigm Leadership Support Initiative has ranked Rivers State, Abia State, and Imo State, all oil producing states, among the worst performers in Nigeria’s 2025 Subnational Audit Efficacy Index, highlighting persistent weaknesses in public finance accountability. The report, presented in Abuja on 31 March, is the sixth consecutive annual assessment evaluating transparency and accountability in the management of public funds across the 36 states.
According to the report, Rivers and Abia states ranked 36th, the lowest position, with 9 per cent each, while Imo ranked 32nd with 18 per cent. Benue ranked 34th and Taraba 33rd, featuring among the five worst performing states. The ranking showed a troubling pattern among the three oil producing states, which, despite significant revenue inflows from federal allocations and internally generated revenue, performed poorly across key audit and accountability indicators.
From an economic perspective, poor audit transparency has direct consequences for public finance management and development outcomes. When audit reports are not published, citizens cannot track how public funds are spent. When legislative recommendations are not implemented, there is no accountability for mismanagement. When civil society and media are excluded from the audit process, there is no independent scrutiny. The result is a higher risk of waste, fraud, and misallocation of resources that could otherwise fund schools, hospitals, roads, and other public goods.
Abia’s performance has declined 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. Rivers, 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, as well as failures to publish audit reports, conduct performance audits, and review audit findings in legislation.
Imo ranked 32nd, continuing a trend from its ninth position in 2021. The report said 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.
PLSI, in its recommendations, has asked states to strengthen audit institutions, ensure implementation of existing laws, and improve transparency in public finance management. The organisation said improving audit efficacy is critical to enhancing governance outcomes and restoring public trust in the management of public resources. Meanwhile, Ekiti State retained its position as the best performing state for the third time since the index commenced in 2020.
