Governor Peter Mbah has assembled a record that, across three years in office, places Enugu among the more active Nigerian state administrations by output and ambition. His core promise was to grow Enugu's GDP from roughly $4.4 billion to $30 billion by 2031 through the 'Tomorrow is Here' agenda; the agenda has produced measurable early results without yet reaching its headline economic target, which remains a multi-decade project. The most verifiable wins are in public finance: IGR grew from N26.8 billion in 2022 to N37.4 billion in 2023, N180.5 billion in 2024, and N406.7 billion in 2025 -- a fifteen-fold increase over three years, though driven heavily by non-tax revenue streams. Budgets have expanded from N521.5 billion (2024) to N971 billion (2025) and N1.62 trillion (2026), with capital expenditure consistently above 79 percent of total appropriation. Road construction reportedly surpassed 800 km; Enugu Air launched commercially on 7 July 2025 as a $40 million state-owned airline; and over 260 Smart Green Schools and 260 Type-2 Primary Health Centres are under construction. Acknowledged gaps include: the domestic debt burden rose from N82.5 billion in 2023 to an estimated N188.4 billion by early 2026; the 2024 audited state accounts had not been published ten months into 2025 according to Sahara Reporters; and the zero-poverty and $30 billion GDP targets remain aspirational at mid-term. Legal matters that predated Mbah's governorship were conclusively resolved in his favour by the courts -- the election tribunal (September 2023), the Court of Appeal (November 2023), and the Supreme Court (December 2023) all affirmed his election; the NYSC certificate dispute was dismissed for want of evidence and a Federal High Court in Abuja later fined NYSC N5 million for misrepresenting facts. The overall record justifies a B grade: substantial delivery against core infrastructure and revenue pledges, with real gaps in transparency and debt management that prevent a top-band rating.