The Impact of EITI Compliance on Petroleum Revenue Transparency in Plateau State

This study investigates the impact of Nigeria's compliance with the Extractive Industries Transparency Initiative (EITI) on petroleum revenue transparency outcomes in Plateau State, North Central Nigeria. As a non-oil-producing state, Plateau State nonetheless receives federal petroleum allocations through FAAC disbursements, and its fiscal transparency practices are relevant to broader accountability debates. Adopting a descriptive analytical approach, the research reviews Nigeria EITI reconciliation reports from 2020 to 2024, Plateau State government budget performance reports, and published audits of the state's share of the excess crude account. Structured interviews are conducted with four civil society representatives and two state finance officials in Jos. Findings reveal that EITI data is rarely used in state-level budget planning, partly due to limited awareness among Plateau State legislators and budget officers. The study recommends integrating EITI disclosures into sub-national budget frameworks and creating EITI literacy programmes for state lawmakers. These findings are relevant to transparency advocates, petroleum governance scholars, and public finance officials across Nigeria's non-oil-producing states. Keywords: EITI, petroleum revenue, Plateau State, transparency, fiscal governance.