FISCAL TRANSPARENCY LEAGUE

 Kaduna State is ahead of the pack, contends LAWRENCE BAJURI 

 In a country where fiscal opacity has long undermined public trust and efficient governance, Kaduna State under Governor Uba Sani continues to set a shining example by staying ahead of the pack. According to the latest States Fiscal Transparency League (SFTL) Q4 2025 report released by civic organisation BudgIT, Kaduna is one out of the only nine states in Nigeria that achieved the maximum score of 39 points out of 39 across all assessed indicators. The other states, in no particular order, include Anambra, Benue, Ebonyi, Ekiti, Gombe, Jigawa, Kebbi, and Osun.

Dubbed the “progressive performers,” the report evaluates the timely publication of budget implementation reports, the functionality of e-procurement portals, and the accessibility of fiscal data repositories on official websites. While many states are languishing at the bottom of the table—failing to publish quarterly budget reports or maintain functional procurement platforms—Kaduna State stands tall. Kaduna’s sustained excellence across previous quarters (where it repeatedly clinched first place) underscores why it is widely regarded as staying ahead of the pack. This is no accident. It is the deliberate outcome of structured policies, institutional reforms, and an unwavering leadership commitment by Governor Uba Sani to openness, accountability, and prudent resource management.

The BudgIT assessment tracks whether states have maintained the gains of the World Bank-supported State Fiscal Transparency, Accountability and Sustainability (SFTAS) programme. Kaduna has not only sustained these gains but institutionalised them. The state publishes comprehensive quarterly Budget Implementation Reports (BIRs) within the mandatory 30-day window stipulated by Nigeria’s fiscal responsibility framework. These reports detail revenue performance, expenditure patterns, and variances, giving citizens and oversight bodies real-time insight into how public funds are utilised.

Complementing this is Kaduna’s fully operational e-procurement portal managed by the Kaduna State Public Procurement Authority (KADPPA). Unlike many states where portals are either non-functional or lack contract details, Kaduna’s platform supports open contracting. It publishes awarded contracts, Bills of Quantities (BOQs), and project information in real time. Citizens can trace every kobo from appropriation to implementation. The state website doubles as a robust fiscal data repository, hosting audited financial statements, budget documents, and procurement records—ensuring no citizen is left in the dark.

These are not isolated achievements but part of a broader ecosystem of reforms deliberately engineered by Governor Uba Sani’s administration. One cornerstone is the domestication and implementation of the Open Government Partnership (OGP) commitments for 2024–2025. Through the Kaduna State Planning and Budget Commission (KADPBC) and KADPPA, the state has institutionalised participatory budgeting. Citizens contribute inputs via the Community Development Charter (CDC), an automated tool that captures grassroots needs and feeds them directly into the multi-year budget process. Town hall meetings, such as the special session convened for the 2026 N985.9 billion budget proposal, allow residents to scrutinise priorities, offer recommendations, and hold officials accountable.

 Uba Sani has repeatedly emphasised citizen engagement as non-negotiable. “We remain committed to transparent and accountable governance through sustained citizens’ engagement,” he affirmed during budget consultations. This people-centred approach ensures that fiscal decisions reflect collective aspirations rather than top-down diktats.

Another critical plank is capacity building. The Kaduna State Fiscal Responsibility Commission regularly organises workshops for public fund managers, local government officials, and ministry, department, and agency (MDA) personnel. These sessions focus on fiscal responsibility laws, budgetary discipline, procurement integrity, and transparent utilisation of public resources. In one such workshop earlier this year, the governor’s administration reinforced the message that every public officer is a steward of taxpayers’ money. The state has also established a Centre for Procurement, Logistics and Supply Chain Management at Kaduna State University in collaboration with KADPPA, blending academic rigour with practical governance to professionalise procurement officers.

During the maiden Procurement, Logistics and Supply Management International Industry Summit hosted in Kaduna in December 2025, the administration pledged even stronger accountability. Deputy Governor Hadiza Balarabe, delivering the governor’s remarks, highlighted how KADPPA is expanding open contracting, entrenching value-for-money principles, and introducing one of Nigeria’s first gender-responsive procurement policies. This ensures procurement processes are not only efficient but equitable, prioritising women-owned businesses and inclusive outcomes in infrastructure projects such as rural access roads.

Governor Uba Sani’s personal commitment shines through in public statements that leave no doubt about his determination. In February 2026, while addressing reforms aimed at boosting investor confidence, he declared: “Kaduna state has consistently ranked first in Nigeria’s subnational fiscal transparency index for two consecutive years, reflecting our commitment to openness, accountability, and prudent public financial management.” He added that “investors go where governance is clear, rules are predictable, and public finance is credible.” This linkage between transparency and economic growth is deliberate. By reducing information asymmetry, Kaduna has positioned itself as a magnet for private investment while lowering the cost of doing business.

Prudence remains the watchword. The administration publishes audited financial accounts annually—an uncommon practice in many states. The 2026 budget, signed into law with 70.9 percent allocated to capital expenditure, prioritises infrastructure, education (25 percent), health, agriculture, and grassroots development. Recurrent spending is deliberately capped to free resources for tangible projects. Cost-cutting measures, including rationalisation of governance overheads and aggressive enhancement of internally generated revenue (IGR), have stabilised public finance without compromising service delivery.

These steps are reinforced by legal and institutional frameworks. The Kaduna State Public Procurement Law provides the backbone for all contracting activities. The state has joined the CoST Infrastructure Transparency Initiative, committing to proactive and reactive disclosure of infrastructure project data. Freedom of Information (FOI) principles have been domesticated, and independent monitoring bodies—often involving academia and civil society—produce quarterly scorecards on education and health service delivery. Project tracking tools allow citizens to monitor implementation in real time via the Kaduna OGP local portal.

The results speak volumes. While Lagos, Nigeria’s commercial powerhouse, struggles with a non-functional procurement portal despite strong budget disclosures, Kaduna offers complete visibility—from appropriation to contract award and project execution. As BudgIT aptly noted, “Transparency is strongest when citizens can trace funds from appropriation to contract award and implementation.” Kaduna has turned this principle into practice.

Critics sometimes argue that transparency alone does not deliver development. Governor Sani’s administration counters this by linking openness directly to outcomes. Roads connecting farming communities, improved health facilities, and quality education infrastructure are visible dividends of meticulous procurement planning and citizen oversight. By embedding transparency in the public finance architecture, the state has institutionalised systems that can outlast any single administration.

This is particularly significant in the context of Nigeria’s broader fiscal challenges. Many states still grapple with delayed reports, outdated portals, and incomplete repositories. Kaduna has not only done the right things, it has consistently ranked among the very best and often at the pinnacle.

Governor Sani’s determination is rooted in a simple philosophy: government exists to serve the people, and service demands openness. “Our commitment to prudent, transparent, and accountable management of public resources remains unwavering,” he has stated on multiple occasions, “for sustainable development is our collective goal.” This is not rhetoric. It is evidenced in every quarterly report published, every contract uploaded to the portal, every workshop organised, and every town hall convened.

As Nigeria grapples with economic pressures and citizens demand greater accountability, Kaduna State offers a replicable model. The administration’s prudent steps—timely reporting, open contracting, participatory budgeting, capacity building, and citizen monitoring—have not only earned national acclaim but also built public trust. Investors notice the difference; so do ordinary residents who can now interrogate how their taxes translate into tangible progress.

Now that fiscal transparency is no longer optional but essential for legitimacy, Kaduna under Uba Sani has continued to stay ahead of others. The state has moved beyond episodic compliance to embedded systems. It has transformed transparency from a mere scorecard metric into a governance culture. For the good people of Kaduna, this means more than rankings—it means a government they can truly trust with their resources and their future.

 Bajuri, a Quantity Surveyor