A new performance assessment by Phillips Consulting reveals that despite a 118 percent surge in federal allocations between 2022 and 2025, Nigerian states are struggling to improve public service delivery. The 2026 State Performance Index reports an average citizen satisfaction score of just 2.90 out of five. Enugu state emerged as the top performer on the report’s new Momentum Index, driven by a 381 percent increase in internally generated revenue. Conversely, states like Edo and Imo ranked among the lowest due to high debt levels and poor service delivery ratings. The findings suggest that fiscal self-reliance and deliberate governance are stronger drivers of progress than natural resource wealth, as the South-East region outperformed the oil-rich South-South.