The States Fiscal Transparency League Table for the first quarter of 2024 has been released, with Anambra and Edo States emerging as the top performers, each scoring an impressive 93%. This comprehensive assessment evaluates the fiscal transparency and accountability of Nigerian states across various key indicators.

The table, compiled by the Fiscal Transparency Initiative, assesses states on criteria including the Medium-Term Expenditure Framework (MTEF), proposed and approved budgets, citizens’ budgets, quarterly Budget Implementation Reports (BIR), e-procurement portals, and state websites with fiscal data repositories. Each criterion is given a specific score to reflect the state’s performance.

**Top Performers:**
1. **Anambra and Edo** – Both states scored 93%, excelling in most categories, particularly in MTEF, proposed and approved budgets, and citizens’ budgets.
2. **Ekiti, Jigawa, and Ebonyi** – Each achieved scores above 90%, showcasing strong performances in fiscal transparency measures.

**Average Performers:**
Several states, including Kaduna, Kogi, and Oyo, scored between 71-86%, indicating progressive but varied performances in different fiscal transparency indicators.

**Notable Performances:**
– **Kaduna** (86%) and Kogi (86%) displayed commendable efforts in ensuring transparent fiscal operations.
– **Oyo** (82%) performed strongly, particularly in proposed and approved budgets.

**States with Room for Improvement:**
– States like **Niger** (69%), **Ogun** (68%), and **Adamawa** (67%) fell into the average category, with specific areas needing enhancement for better fiscal transparency.
– **Cross River** (64%) and **Kwara** (62%) showed solid efforts but still have gaps to address.

**Underperformers:**
– **Bayelsa** (40%), **Borno** (32%), and **Imo** (31%) are at the bottom of the table, indicating significant challenges in achieving fiscal transparency and accountability.

The assessment highlights the importance of transparency and accountability in state fiscal operations, urging underperforming states to improve their systems to foster better governance and public trust.

**Score Analysis:**
– **Progressive**: 71-100
– **Average**: 41-70
– **Poor**: 0-40

This initiative is crucial for promoting transparency and ensuring that states are held accountable for their fiscal policies and practices. The league table serves as a benchmark for states to improve their fiscal transparency mechanisms, contributing to better governance and public sector accountability in Nigeria.

For further details on state performances and comprehensive scores, refer to the attached league table.

*Fiscal Transparency Initiative*