This report presents the Q4 2025 States Fiscal Transparency League Table (SFTL), an assessment of how Nigerian states perform on fiscal transparency by examining the availability, timeliness, and comprehensiveness of key fiscal documents, as well as the functionality of e-Procurement portals and state fiscal data repositories.

The analysis reveals notable variations in performance across states, highlighting progressive, average, and poor performers while drawing attention to persistent gaps in budget implementation reporting, procurement disclosure, and access to fiscal information that continue to influence accountability in public finance management at the state level.