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This paper examines how fiscal capacity and institutional structures shape the viability of state-level policing reforms in Nigeria. Debates surrounding policing reforms in Nigeria have intensified within broader discussions on decentralization and the restructuring of security governance in federal systems. The paper adopts a qualitative, case study approach, complemented by mixed-methods elements, drawing on policy and legal document analysis, semi-structured interviews with key stakeholders, and secondary data from governance and security reports. This methodological design enables a comprehensive assessment of both structural conditions and lived institutional realities. Findings reveal significant disparities in state financial capacity, with many states heavily reliant on federal allocations and lacking sufficient internally generated revenue to sustain independent policing systems. The study finds that institutional weaknesses such as unclear governance frameworks, limited administrative capacity, and weak accountability mechanisms coalesce to constrain reform efforts and concludes that coordination challenges between federal and subnational actors also continue to undermine the coherence and effectiveness of security governance. It proposes a restructuring of the country’s fiscal federalism, enhanced institutional capacity for states, and the emplacement of a functional multilevel security governance as the structural conditions necessary for successful policing reforms in Nigeria. Keywords: Policing reforms, fiscal capacity, institutional capacity, federalism, security governance, decentralization.

Keywords: Policing reforms, fiscal capacity, institutional capacity, federalism, security, governance, decentralization.

Citation: Jombo, O.C. (2026). Interrogating the Fiscal and Institutional Capacities of States for Policing Reforms in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 11(2), 78-88.