By YUSUF GOJE T he present administration of Governor Nasir Ahmed El-rufai, since coming into office in 2015, has initiated a number of reforms. These reforms are aimed at strengthening the State’s public finance management system and improving public service delivery to the residents. The reforms are rooted in key laws such as the Fiscal Responsibility Law, Public Procurement Law, Tax Codification & Consolidation Law, Public Finances Law all in 2016, and Planning & Budget Commission Law in 2017. They provide the mechanism for achieving the developmental and socio-economic aspiration in the State Development Plan (SDP, 2016-2020) through the Sectors Implementation Plan (SIP, 2016-2019) and annual budgets. The high point of these reform initiatives came in 2017 when the State government signed into the Open Government Partnership (OGP). In fact, making it the first subnational in Nigeria to do so and was later elevated as a member of OGP global in 2018. This was follo...