Nigeria's Subnational Audit Efficacy Surges in 2025

The Paradigm Leadership Support Initiative (PLSI) reported a significant increase in Nigeria's subnational audit efficacy in 2025, reaching 34.5%, a turnaround from declines of 31.81% in 2022 and 29.47% in 2024. Olusegun Elemo, the founder and executive director of PLSI, presented the SAE Index 2025 in Abuja, emphasizing the theme of compliance and performance in local governance.

The report indicates a renewed momentum among accounting actors, with states like Anambra, Delta, Ekiti, Kaduna, and Yobe showing improved results. Notably, Delta and Yobe conducted their first-ever standard performance audits.

The Supreme Court's judgment affirming financial autonomy for Nigeria's 774 local governments has been pivotal in this progress. The report underscores the critical role of subnational audit institutions in ensuring public fund management and enhancing service delivery at the local level, with Ekiti State achieving the highest performance rating at 72%.