Thirty out of the thirty-six states in Nigeria failed to account for a total of N54 billion in 2020. This was revealed in the 2021 Subnational Audit Efficacy (SAE) Index report by the Paradigm Leadership Support Initiative (PLSI).
The SAE Index report assesses the level of transparency and accountability in the management and utilization of public funds in the 36 states using public audits.
According to PLSI, a total of 1,228 audit queries were made to the 30 states, and collectively, the states could not give an account of N54 billion.
Audit queries refer to reports asking questions or expressing doubts about the genuineness, validity, or accuracy of transactions carried out by an auditee.
In an earlier report, Dataphyte detailed the performance of the 36 states in the 2021 ranking together with recommendations on ways to improve performance across the states in subsequent years.
Zamfara tops the list of states with the highest amount of unaccounted funds — N15.6 billion. Cross Rivers followed with N9 billion. Both states received 9 audit queries each.
Kwara and Niger states received the highest number of audit queries and failed to account for N5.9 billion and N266.4 million respectively.
Out of the 30 states, Ogun, Bauchi, and Kano accounted for the least sum N3.9 million N27 million, and N27.7 million respectively.
Of the N54 billion unaccounted for by the 30 states, the North-West contributed the highest share 43.5% (N23.5 billion), followed by the South-South region, 11.9 billion which is 22% of the unaccounted sum.
The South-East and South-West contributed the least amount. Both regions failed to account for N3.5 and N4.1 billion respectively.
Commenting on this, Abdulahi Adebayo, Project Officer at PLSI noted that these unaccounted funds have negative implications for the states and complained that the level of accountability at the Subnational level is very low and questionable.
In view of this, Mr Abdulahi suggested that “to achieve public accountability and advance sustainable development in Nigeria, it’s important to shift attention a bit to the Subnational government also, as the level of accountability appears to be low”.
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