Setting the Records Straight on Kano State Public Financial Management Performance

10

Ismail Danmaraya, PhD.

I woke up this morning to a vigorous public debate regarding governance and Public Financial Management (PFM) in Kano State.

The discussion was triggered by an analysis that purportedly assessed Kano State’s PFM performance and concluded that the current administration lacks financial management expertise, resulting in inefficiency and embarrassment to the state.

As a stakeholder in public finance and governance, I consider it important to provide clarification and present the facts in their proper context so that members of the public can form informed opinions based on objective evidence rather than incomplete or misleading interpretations.

The need for accuracy and objectivity
Public discourse on governance should be guided by facts, professional standards, and objective analysis. While constructive criticism is an essential component of democratic governance, it is equally important that such criticism is based on accurate information.

The analysis contains a significant inconsistency. While the title suggests an assessment covering the period 2020 to 2025, much of the data referenced appears to relate to 2017 to 2022, a period that largely predates the current administration.

Concluding the performance of an administration based on data from a different period can create a misleading narrative and does not provide the public with an accurate picture of current realities.

Understanding public financial management (PFM)
Before assessing any government’s performance in public finance, it is important to understand the internationally recognized principles upon which Public Financial Management is measured.

1. Key Elements of Transparency in Public Financial Management
   Transparency is generally assessed through:

• Budget transparency;
• Open and timely financial reporting;
• Public access to information;
• Disclosure of public debt and liabilities; and
• Citizen participation in the budget process.

1. Key Elements of Accountability in Public Financial Management
   Accountability is assessed through:

• Effective internal control systems;
• Internal audit functions;
• External audits and legislative oversight;
• Performance accountability mechanisms; and
• Public and civil society oversight.
  Using these established indicators, it is possible to objectively assess Kano State’s performance from 2023 to date.

Evidence of transparency and accountability in Kano State (2023–DATE)

1. Publication of Audited Financial Statements-
   One of the strongest indicators of fiscal accountability is the timely publication of audited financial statements.
   Kano State has publicly released:

• Audited Financial Statements for 2023, 2024, and 2025;
• Auditor-General’s Reports on State Accounts;
• Citizen Accountability Reports; and
• Performance Audit Reports for key agencies, including SUBEB and the Primary Healthcare sector.
  These reports are publicly accessible through the Office of the Auditor-General of Kano State.
  Assessment: This represents a significant commitment to transparency and accountability. Many states across Nigeria still struggle to publish audited accounts consistently. The availability of these reports enhances public scrutiny, strengthens legislative oversight, and promotes responsible financial management.

1. Regular Publication of Budget Performance Reports-
   Kano State has consistently published quarterly budget performance reports covering 2023, 2024, 2025, and 2026. These reports enable citizens, development partners, investors, and other stakeholders to track actual budget implementation against approved appropriations.
   Assessment: Budget execution is often more important than budget preparation. The regular publication of budget performance reports demonstrates a strong commitment to transparency and fiscal discipline.
2. Publication of Citizens’ Budget and Citizen Accountability Reports- The State Government has also published: Citizens’ Budget Documents; and Citizen Accountability Reports. These publications simplify complex financial information and make government finances easier for ordinary citizens to understand.
   Assessment: This practice aligns with international standards promoted by institutions such as the World Bank, the International Monetary Fund (IMF), and the Open Government Partnership (OGP), all of which encourage citizen participation in public financial management.
3. Increased Accessibility of Budget Documents- Approved budgets from previous years through 2026 are publicly available through the portals of the Ministry of Finance and Economic Development and the Ministry of Planning and Budget.
   Assessment: Easy public access to budget information promotes transparency and allows independent researchers, civil society organizations, and citizens to assess government performance.
4. Strengthening Audit Visibility and Oversight- The Office of the Auditor-General has significantly enhanced its public visibility by regularly publishing audit reports and related documents online.
   Notably, the office has expanded beyond traditional financial audits to include performance audits, which assess whether government programs are delivering value and achieving intended outcomes.
   Assessment: This reflects moderate to strong progress toward results-based accountability and improved governance.

Recognitions and awards related to good governance, transparency and accountability (2024–2026)
While awards should never be the sole measure of performance, they provide external validation of governance achievements. It is difficult to separate good governance from transparency and accountability, as these principles form the foundation of effective public administration.
Among the notable recognitions received by Kano State and Governor Abba Kabir Yusuf are:

1. Vanguard Governor of the Year 2024 (Good Governance)- The award recognized achievements in education, healthcare, and people-centered governance.
   Relevance: The award directly relates to governance quality, accountability, and public service delivery.
2. African Good Governance Award (Morocco, 2025)- This award recognized institutional reforms, public service delivery, and developmental impact.
   Relevance: Good governance awards typically assess transparency, accountability, responsiveness, institutional effectiveness, and service delivery.
3. African Governor of the Year Award (African Leadership Magazine, 2025)- The award recognized leadership performance and governance outcomes across multiple sectors.
   Relevance: The award reflects broader governance effectiveness and leadership excellence.
4. Nigeria Excellence Award in Public Service (NEAPS), 2025
   Presented under the auspices of the Federal Government of Nigeria.
   Relevance: The award signifies national recognition of governance outcomes and public service performance.
5. BusinessDay Governor of the Year Award (2026)- The award highlighted: Governance reforms; Economic development; Investment readiness; and Improvement of the business environment.
   Relevance: The award directly links governance quality with economic management and investor confidence.
6. Coalition of Civil Society Organizations Good Governance Award- This recognition was awarded for transparent and people-oriented governance.
   Relevance: The award specifically references transparency, accountability, and citizen-centered governance.
7. Pillar of Nation Building Award (2024)- Presented by the Council of Civil Society Organizations in collaboration with the Vision-One Leadership Development Initiative.
   Relevance: Although focused primarily on development outcomes, the award acknowledges achievements in education, infrastructure, human capital development, and community empowerment.

Objective measures remain more important than awards
It is important to emphasize that international public finance standards place greater weight on measurable governance indicators than on awards.

Key indicators include:

• Publication of approved budgets;
• Publication of quarterly budget implementation reports;
• Publication of audited financial statements;
• Publication of Auditor-General reports;
• Citizen budgets and citizen accountability reports; and
• Public procurement disclosures.
  On these indicators, Kano State has made substantial information publicly available through the Ministry of Finance and Economic Development, Ministry of Planning and Budget, and the Office of the Auditor-General. These disclosures provide objective evidence of transparency and accountability and offer a stronger basis for assessment than awards alone.

Conclusion
Healthy debate is essential for democracy, and government performance should always be subjected to scrutiny. However, such scrutiny must be grounded in facts, context, and professional objectivity.

When internationally recognized Public Financial Management indicators are applied, available evidence demonstrates that Kano State has made notable progress in transparency, fiscal reporting, audit visibility, public access to information, and citizen engagement since 2023.

While no administration is beyond criticism and there is always room for improvement, public commentary should accurately reflect the evidence available. Professionals have a responsibility to inform and educate the public through objective analysis rather than selective interpretation of data.

It is my hope that this clarification contributes to a more informed and constructive understanding on the position of Kano State Government on this matter.

Ismail Danmaraya, PhD
Hon. Commissioner of Finance & Economic Development.