Sequencing: To turn around the prevailing combination of poor governance performance and poor development performance in Nigeria, governance reform should begin with the adoption and implementation of a devolved federation for emphasis, only a devolved Nigerian federation can become a well-performing state that is capable of achieving good development performance. Within the devolved federation, the federal government and each of the subnational governments in the federation should be responsible for sequencing the six other governance reforms highlighted, taking into account the strengths and weaknesses of their respective governance structures and processes.