Governor Uba Sani assumed office on 29 May 2023 inheriting a documented fiscal crisis: $587 million in foreign debt, N85 billion in domestic debt, and N115 billion in contractual liabilities left by the El-Rufai administration. His fiscal management record through mid-2026 is the clearest positive: IGR grew from N62.48 billion in 2023 to N71 billion in 2024 and N86 billion in 2025, placing Kaduna as the leading IGR-performing state in northern Nigeria; he publicly declared he borrowed no new money despite the inherited burden; and his 2024 budget (N458 billion) and 2025 budget (N790 billion) both cleared the assembly and were signed promptly, with education receiving the largest single allocation in both cycles. Infrastructure delivery is documented: 140 roads spanning over 1,335 km were initiated, with 66 completed by mid-2025; a 24 km BRT corridor was launched and federal approval secured for a light rail project. On security, he signed a non-kinetic peace accord with armed groups in November 2024 and secured the release of all 183 Kurmin Wali abductees in February 2026; however documented attacks in southern Kaduna continued through at least August 2025, including seven persons killed in Angwan Rimi, Kauru LGA, and a further kidnapping incident in the same month. On integrity, the record is contested: El-Rufai alleged in March 2025 that Sani converted LG funds to purchase properties in Seychelles, South Africa, and the UK; a PDP senator petitioned the ICC in August 2025 over alleged political persecution of opposition members during a by-election. Neither allegation has resulted in an arraignment or criminal finding. The administration's conduct of the inherited-debt probe against El-Rufai is constitutionally legitimate but the dual role of disclosing the debt while pursuing the predecessor through the Kaduna assembly committee raises questions about selective accountability. The overall grade reflects measurable fiscal and infrastructure gains tempered by an unresolved security trajectory in southern Kaduna and serious contested allegations about governance conduct.