As Nigeria approaches the 2023 elections, accountability in the public sector has emerged as a vital but underexplored issue, directly impacting democratic integrity and development. Elections remain a cornerstone of democracy, giving citizens the constitutional right to choose representatives who are responsible for developing and implementing policies. These representatives bear the duty of upholding a social contract, in which they are morally and legally bound to act in the public interest.

However, public accountability in Nigeria has been steadily declining, with corruption and fiscal mismanagement eroding public trust and stalling socio-economic progress. In Transparency International’s Corruption Perceptions Index, Nigeria’s score has decreased, ranking 150 out of 180 countries in 2022 with a score of 24/100. This trend highlights systemic issues in adhering to financial and procurement regulations, significantly undermining value-for-money outcomes in state-led projects and programs.

The gap in accountability is exacerbated by the limitations of Nigeria’s Office of the Auditor-General, whose mandate is hindered by outdated legislation — the 1956 Audit Ordinance. This archaic framework restricts the Auditor-General’s ability to execute full audits independently and combat corruption effectively. Despite advocacy from civil society organizations (CSOs), the Federal Audit Service Bill, designed to modernize and empower this institution, remains unimplemented. This bill, if passed, would grant financial and administrative autonomy to Nigeria’s Supreme Audit Institution, enabling more rigorous oversight of public spending and advancing the fight against corruption.

Encouragingly, the enactment of the Electoral Act 2022 demonstrates the power of legislative reform, having enhanced INEC’s results management system and overall credibility of elections. Similarly, implementing the Federal Audit Service Bill could solidify institutional accountability and transparency, fostering trust between citizens and government officials.

To achieve these reforms, collaboration among CSOs, citizens, and policymakers is essential. A modern audit law, granting the Auditor-General financial and administrative autonomy, is crucial for both federal and state levels. Additionally, the elections provide citizens an opportunity to assess candidates’ commitment to accountability reforms by scrutinizing campaign documents and policy statements.

Amid severe economic challenges like fuel shortages and currency scarcity, citizens’ choices are increasingly influenced by the impact of poor governance on their daily lives. With a significant number of undecided voters (29% according to ANAP Poll), this election marks a pivotal moment. By prioritizing candidates who champion transparency and accountability, voters can leverage the 2023 elections to initiate meaningful reforms that could lead Nigeria toward a more equitable and accountable governance system.