Abia State has climbed to second position in Nigeria's revised 2026 State Performance Index, while Anambra and Ebonyi states recorded the steepest decline in the South-East, dropping 19 places each, according to Phillips Consulting.
The revised index, released after a review and audit of the methodology adopted in the initial assessment, ranked Jigawa State first nationally and Enugu third, placing the three states among the country's top performers in the latest assessment.
Abia's rise was particularly notable, as the state moved from 36th position in the 2024 edition to 10th in 2025 and second in 2026, representing a 34-place improvement over the three editions.
Phillips Consulting consequently identified Abia as the state with the biggest momentum gain in the 2026 assessment.
The consulting firm said the revised methodology was introduced to address limitations identified in the initial report and to provide a clearer distinction between a state's current performance and its progress over time.
Chairman of Phillips Consulting, Foluso Phillips, said the decision to review the index was taken after the company identified limitations in the single headline measure used when the initial 2026 report was released.
“When the 2026 assessment was initially launched, it was built around a single headline measure that, following further review, was found to have limitations. We therefore decided to revisit the methodology,” Phillips said.
He said the model and underlying data were reviewed, with identified areas corrected before the results were recalculated.
Phillips said the review was also consistent with the principle of transparency expected of governments and institutions responsible for measuring public-sector performance.
“The same transparency and willingness to improve that we expect from governments must apply to the Index itself. An Index that expects governments to learn and improve must be prepared to do the same,” he said.
The revised methodology now measures performance and momentum separately.
While the performance ranking shows where states stand in the latest assessment, momentum tracks changes in their rankings across the 2024, 2025 and 2026 editions.
The firm said momentum was previously calculated by comparing score differences across editions that were produced using different scales. Under the revised system, it is measured by changes in performance ranking.
On that basis, Abia's movement from 36th in 2024 to 10th in 2025 and second in 2026 translates to a net improvement of 34 places.
Phillips Consulting said the South-East featured prominently among the regions recording significant changes in the latest assessment.
“The South-East records some of the strongest improvements in the 2026 edition, led by Abia and Enugu. Abia holds the highest position in the zone, ranking 2nd nationally, and also records the greatest progress, rising 34 places across the three editions. Anambra and Ebonyi records the largest decline in the zone, falling by 19 places,” the firm said.
For Abia, citizen satisfaction was the strongest component of its performance, with the state recording a standardised score of +1.78.
The state's citizen satisfaction score stood at 3.92, rated “Good”, based on 770 responses.
Government support for businesses received the highest rating, scoring 4.45, while roads scored 4.42 and publicity of government policies 4.33.
However, residents gave lower ratings to employment opportunities, which scored 3.12, clean water at 3.22 and law-enforcement conduct at 3.56.
The state's fiscal indicators showed revenue self-reliance of 27 per cent, IGR per capita of approximately ₦13,100, debt per capita of about ₦31,300, a 36 per cent debt-to-revenue ratio and a capital expenditure share of 70 per cent.
The revised index also changed the way transparency is measured.
Instead of automatically assigning a zero to states without qualifying audited accounts, the methodology assesses whether the accounts were published within the relevant statutory timeframe. States without qualifying accounts are left unscored.
The revised report used Abia's FY2025 audited accounts rather than the FY2024 figures used in the initial assessment, resulting in a transparency score of 0.38.
Debt sustainability was also reassessed using both debt per capita and debt relative to revenue, which Phillips Consulting said offers a broader view of the fiscal position of states.
Phillips said the index was intended to provide evidence on state-level governance at a time when public discussion of Nigeria's development often focuses disproportionately on the Federal Government.
“Nigeria's development is shaped not only by decisions made at the centre, but also by what happens every day across the thirty-six states and the Federal Capital Territory,” he said.
He noted that many services that directly affect citizens, including roads, schools, health facilities and basic public services, are delivered or significantly influenced at the state level.
Phillips said the index was designed to give governments, citizens, investors and development partners an independent basis for assessing state performance.
He also cautioned against interpreting the latest rankings simply as political verdicts, particularly because the 2026 edition comes in a pre-election year.
Phillips said presenting both current standing and progress over time offered a more balanced picture.
“A state may not yet be among the highest ranked, but may be making significant progress. Another may remain highly ranked while showing limited movement over time,” he said.
The report therefore distinguishes between current performance and trajectory, with Jigawa emerging as the highest-ranked state in the 2026 snapshot and Abia recording the strongest improvement over the three editions.
According to Phillips, the broader assessment is intended to provide governments with evidence for identifying priorities, help development partners understand areas of need, provide investors with additional information on state-level fundamentals and give citizens and civil society a basis for holding governments accountable.
He said the revised edition was part of the firm's effort to make the index more accurate, transparent and consistent.
“I commend it to governments, citizens, investors, development partners and everyone who shares our belief that the magic of the federation happens in the states,” Phillips said.

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