Governor Seyi Makinde has delivered a record that, by the standards of Nigerian state governance, stands above the median. He fulfilled core first-term pledges -- abolishing N3,000 secondary school fees on inauguration day, securing sole Oyo ownership of LAUTECH, growing IGR from roughly N1.7 billion monthly in 2019 to N103 billion for full-year 2025, and constructing over 500 kilometres of road across two terms. Salary payment has been consistent, and the administration cleared a pension gratuity backlog inherited from 2008 through structured monthly disbursements, raising the monthly gratuity allocation to N3 billion by January 2026. The Amotekun corps was operationalised in November 2020 and deployed across all 33 local government areas with over 100 operational vehicles. However, material gaps exist: the May 2026 Oriire school abductions -- 46 pupils and teachers taken, one teacher killed in captivity -- exposed a serious intelligence failure that Makinde himself acknowledged publicly. The EFCC's February 2022 arrest of his Accountant General over alleged N9 billion in missing local-government funds drew a confrontational state response and remains publicly unresolved. HEDA petitioned the EFCC in 2025 alleging diversion of N30 billion in federal Bodija explosion relief funds; the state government maintains the money is untouched in a First Bank account while the federal government has withheld a further N20 billion balance. Hidden levies have been documented in nominally free public schools. These gaps constrain the overall grade from the top band.