Zamfara State was ranked among the top 10 states in the Fiscal Viability Index, a new report released by BudgIT has revealed.

The new report titled, “State of States 2026: States ‘ Performance on Pillar B/ Fiscal Viability,” was released on Monday.

This comes days after a renowned economist and former Governor of Nigeria’s Central Bank, Emir Muhammadu Sanusi, said he was impressed with the transformational feats recorded by Governor Dauda Lawal in the last three years in Zamfara State.

The BudgIT report assesses the fiscal performance of 35 Nigerian states in 2025, the organisation said.

“We call this ranking “Fiscal Viability”, but the real name is: Can your state survive without federal handouts?” the organisation said while releasing the report said.

“States that rank higher on the Fiscal Viability pillar demonstrate a comparatively stronger capacity to manage their expenditure obligations within the limits of their available revenue,” BudgIT said in the new report.

The report explained that “True fiscal sustainability means a state can fund its public salaries, overheads and debt obligations from its own pockets, while managing the demands on its total revenue.”

BudgIT is a civic organisation that uses creative technology to simplify public information, stimulate a community of active citizens, and enable their right to demand accountability, institutional reforms, efficient service delivery, and an equitable society.

The new report said Zamfara came in 10th on the Fiscal Viability Index, scoring 74.97 per cent, with Enugu (98.38%) and Bayelsa (88.83%) states clinching the first and second positions.

The report said Zamfara remained the second-least-indebted state in the federation, with a debt per capita of N19,464.
Zamfara is one of the only three states from the northern part of the country that made it to the top 10 positions of the Fiscal Viability Index.

The two other states are Gombe (78.07%) and Niger (76.03%), ranking 7th and 9th positions respectively.

The report also examined how states generated revenue, managed public expenditure, sustained their finances and prioritised spending across critical sectors.

The organisation said the 2026 assessment adopted a revised methodology built around four pillars: revenue performance (40 per cent), fiscal viability (30 per cent), debt sustainability (15 per cent) and spending on selected critical sectors (15 per cent).

It also examined states’ dependence on Federation Account allocations, expenditure patterns, capital investments, debt obligations and fiscal pressures across the federation.

“This edition introduces a revised methodology that gives greater attention to the developmental impact of public spending, with an assessment of expenditure in agriculture, health, education, and water, sanitation and hygiene (WASH),” the report said.

Through its assessment of revenue performance, fiscal viability, debt sustainability and spending in critical sectors, the report provides insights into state governments’ fiscal decisions and how public resources are managed to support development.

In 2025, BudgIT revealed in its 2025 States of the States Report that Zamfara’s fiscal performance recorded a boost from 36th position in 2023 to 17th position in 2025 under Governor Lawal.

The report said Zamfara’s fiscal performance took a 13-step up in its fiscal performance ranking to 17th. It ranked 26th in 2024, the report said. The state was ranked 36th in 2023 when Governor Lawal took over.

Zamfara among top 10 best performing states in fiscal viability – BudgIT

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