Nigeria has 774 Local Government Areas (LGAs) across its 36 states and the Federal Capital Territory (FCT). These LGAs are the third tier of government and receive monthly allocations from the Federation Account Allocation Committee (FAAC), which distributes revenue from the federal pool based on a formula that considers factors like population, equality among LGAs, land area, internal revenue generation, and terrain. Allocations are not fixed amounts; they fluctuate each month depending on national revenue from oil, VAT, taxes, and other sources.
Monthly Allocations from the Federal Government
FAAC allocations to LGAs are disbursed monthly and represent a share of federally collected revenue. These are not uniform across LGAs; each receives a unique amount based on the Revenue Mobilization Allocation and Fiscal Commission's formula.
- Latest Data (February 2026 Revenue, Shared in March 2026): The total allocation to all 774 LGAs was N456.467 billion. This includes N239.776 billion from statutory revenue and N216.692 billion from VAT.
- Average per LGA: Approximately N590 million (N456.467 billion ÷ 774 ≈ N589,730,000). However, actual figures vary significantly—larger or more populous LGAs (e.g., in Kano or Lagos) may receive over N1 billion, while smaller ones get less than N300 million.
- Variation and Availability: Allocations change monthly due to revenue fluctuations (e.g., oil prices, tax collections). Detailed per-LGA breakdowns are typically published in PDF reports by the Office of the Accountant General of the Federation (OAGF) or National Bureau of Statistics (NBS), but they are not always immediately available in searchable text format. For exact figures for a specific month or LGA, check the official OAGF FAAC reports or contact the relevant state government.
The FAAC allocation formula refers to the mechanism used by Nigeria's Federation Account Allocation Committee (FAAC) to distribute federally collected revenue (from sources like oil royalties, taxes, VAT, company income tax, customs duties, and other non-oil revenues) among the three tiers of government: Federal Government (FG), 36 States, 774 Local Government Areas (LGAs), and special allocations like derivation for resource-producing areas.
This process is governed by the 1999 Constitution (as amended), the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC), and related laws. RMAFC recommends formulas, which are approved and applied. The current formula has been in use since around 2004 (with minor adjustments), though reviews occur periodically (e.g., proposals in 2022 for changes were not fully adopted as of 2026).
The allocation happens in two main stages: Vertical Allocation and Horizontal Allocation, plus special provisions like derivation.
1. Vertical Allocation Formula (VAF)
This determines the percentage share of the distributable Federation Account revenue among the three tiers of government (after first-line charges like derivation).
Current Vertical Allocation Formula (as applied in recent FAAC disbursements, e.g., 2025–2026):
- Federal Government: 52.68%
- State Governments (36 states combined): 26.72%
- Local Government Councils (774 LGAs combined): 20.60%
Note: This totals 100% of the distributable pool after deductions (e.g., cost of collection for agencies like FIRS, NCS, DPR) and first-line charges.
- First-line charge — 13% Derivation: Before vertical sharing, 13% of revenue from natural resources (mainly oil and gas, but also solid minerals) is allocated directly to the producing states as "derivation" to compensate for environmental and resource impacts. This is constitutionally mandated (Section 162(2) of the 1999 Constitution).
- Other deductions may include cost of revenue collection (e.g., 1–2% for agencies), ecological funds, stabilization, or special interventions, but these are minor compared to the main shares.
In practice (from recent FAAC examples like February 2026 disbursement of ~₦1.894 trillion):
- FG often receives around 50–55% after adjustments.
- States and LGAs get their shares proportionally.
- Derivation adds extra to oil-producing states (e.g., Rivers, Delta, Akwa Ibom, Bayelsa).
2. Horizontal Allocation Formula (HAF)
Once the total for states (or LGAs) is determined from vertical allocation, it is shared among the individual states (or LGAs) using this formula. The HAF uses indices to promote equity, balancing "equality" with need-based factors.
Current Horizontal Allocation Indices (for states; similar but adjusted for LGAs):
- Equality of States (minimum responsibility/minimum responsibility of government): ~40–45% (ensures each state gets a base equal share regardless of size).
- Population: ~25–30% (reflects demographic weight; larger states like Kano, Lagos get more).
- Landmass/Terrain: ~5–10% (accounts for geographical challenges, e.g., desert or riverine areas).
- Internal Revenue Effort (IGR generation): ~8–10% (rewards states that collect more internally).
- Social Development Factors (e.g., education, health, water): ~8–10% (need-based, often including rural roads, inland waterways).
- Other minor factors like population density or fiscal efficiency in some versions.
These indices are weighted and periodically reviewed by RMAFC using census data, IGR reports, and other metrics.
Key Sources of Revenue in the Federation Account
- Statutory (oil & non-oil): Main pool (e.g., petroleum profits, royalties).
- Value Added Tax (VAT): Shared separately but often included (states get a larger portion due to consumption-based nature).
- Electronic Money Transfer Levy (EMTL), Exchange Differences, etc.
| Component | Share/Percentage | Notes |
|---|---|---|
| 13% Derivation | 13% of natural resource revenue | First-line to producing states (oil/minerals) |
| Federal Government | 52.68% | Largest share due to national responsibilities |
| States (combined) | 26.72% | Shared horizontally among 36 states |
| Local Governments | 20.60% | Shared horizontally among 774 LGAs |
| Special Funds/Deductions | Variable (e.g., ecology, stabilization) | Minor portions |
The formula aims for fiscal federalism — balancing national unity with subnational autonomy — but it's often criticized for over-centralizing resources at the federal level (leading to calls for review to increase state/LGA shares). RMAFC is constitutionally mandated to review it every 5 years or as needed, with ongoing discussions in 2026 for updates reflecting economic realities, demographics, and fiscal responsibilities.
For the most precise/current details (as allocations fluctuate monthly), refer to official FAAC communiqués from the Ministry of Finance, RMAFC, or National Bureau of Statistics (NBS) reports.
Below is a complete list of all 774 LGAs, grouped by state for clarity.
| State | Number of LGAs | Local Government Areas |
|---|---|---|
| Abia | 17 | Aba North, Aba South, Arochukwu, Bende, Ikwuano, Isiala Ngwa North, Isiala Ngwa South, Isuikwuato, Obi Ngwa, Ohafia, Osisioma, Ugwunagbo, Ukwa East, Ukwa West, Umuahia North, Umuahia South, Umu Nneochi |
| Adamawa | 21 | Demsa, Fufore, Ganye, Girei, Gombi, Guyuk, Hong, Jada, Lamurde, Madagali, Maiha, Mayo-Belwa, Michika, Mubi North, Mubi South, Numan, Shelleng, Song, Toungo, Yola North, Yola South |
| Akwa Ibom | 31 | Abak, Eastern Obolo, Eket, Esit Eket, Essien Udim, Etim Ekpo, Etinan, Ibeno, Ibesikpo Asutan, Ibiono Ibom, Ika, Ikono, Ikot Abasi, Ikot Ekpene, Ini, Itu, Mbo, Mkpat Enin, Nsit Atai, Nsit Ibom, Nsit Ubium, Obot Akara, Okobo, Onna, Oron, Oruk Anam, Udung Uko, Ukanafun, Uruan, Urue-Offong/Oruko, Uyo |
| Anambra | 21 | Aguata, Anambra East, Anambra West, Anaocha, Awka North, Awka South, Ayamelum, Dunukofia, Ekwusigo, Idemili North, Idemili South, Ihiala, Njikoka, Nnewi North, Nnewi South, Ogbaru, Onitsha North, Onitsha South, Orumba North, Orumba South, Oyi |
| Bauchi | 20 | Alkaleri, Bauchi, Bogoro, Damban, Darazo, Dass, Gamawa, Ganjuwa, Giade, Itas/Gadau, Jama'are, Katagum, Kirfi, Misau, Ningi, Shira, Tafawa Balewa, Toro, Warji, Zaki |
| Bayelsa | 8 | Brass, Ekeremor, Kolokuma/Opokuma, Nembe, Ogbia, Sagbama, Southern Ijaw, Yenagoa |
| Benue | 23 | Ado, Agatu, Apa, Buruku, Gboko, Guma, Gwer East, Gwer West, Katsina-Ala, Konshisha, Kwande, Logo, Makurdi, Obi, Ogbadibo, Ohimini, Oju, Okpokwu, Oturkpo, Tarka, Ukum, Ushongo, Vandeikya |
| Borno | 27 | Abadam, Askira/Uba, Bama, Bayo, Biu, Chibok, Damboa, Dikwa, Gubio, Guzamala, Gwoza, Hawul, Jere, Kaga, Kala/Balge, Konduga, Kukawa, Kwaya Kusar, Mafa, Magumeri, Maiduguri, Marte, Mobbar, Monguno, Ngala, Nganzai, Shani |
| Cross River | 18 | Abi, Akamkpa, Akpabuyo, Bakassi, Bekwarra, Biase, Boki, Calabar Municipal, Calabar South, Etung, Ikom, Obanliku, Obubra, Obudu, Odukpani, Ogoja, Yakurr, Yala |
| Delta | 25 | Aniocha North, Aniocha South, Bomadi, Burutu, Ethiope East, Ethiope West, Ika North East, Ika South, Isoko North, Isoko South, Ndokwa East, Ndokwa West, Okpe, Oshimili North, Oshimili South, Patani, Sapele, Udu, Ughelli North, Ughelli South, Ukwuani, Uvwie, Warri North, Warri South, Warri South West |
| Ebonyi | 13 | Abakaliki, Afikpo North, Afikpo South, Ebonyi, Ezza North, Ezza South, Ikwo, Ishielu, Ivo, Izzi, Ohaozara, Ohaukwu, Onicha |
| Edo | 18 | Akoko-Edo, Egor, Esan Central, Esan North-East, Esan South-East, Esan West, Etsako Central, Etsako East, Etsako West, Igueben, Ikpoba Okha, Orhionmwon, Oredo, Ovia North-East, Ovia South-West, Owan East, Owan West, Uhunmwonde |
| Ekiti | 16 | Ado Ekiti, Aiyekire (Gbonyin), Efon, Ekiti East, Ekiti South-West, Ekiti West, Emure, Ido Osi, Ijero, Ikere, Ikole, Ilejemeje, Irepodun/Ifelodun, Ise/Orun, Moba, Oye |
| Enugu | 17 | Aninri, Awgu, Enugu East, Enugu North, Enugu South, Ezeagu, Igbo Etiti, Igbo Eze North, Igbo Eze South, Isi Uzo, Nkanu East, Nkanu West, Nsukka, Oji River, Udenu, Udi, Uzo Uwani |
| Gombe | 11 | Akko, Balanga, Billiri, Dukku, Funakaye, Gombe, Kaltungo, Kwami, Nafada, Shongom, Yamaltu/Deba |
| Imo | 27 | Aboh Mbaise, Ahiazu Mbaise, Ehime Mbano, Ezinihitte, Ideato North, Ideato South, Ihitte/Uboma, Ikeduru, Isiala Mbano, Isu, Mbaitoli, Ngor Okpala, Njaba, Nwangele, Nkwerre, Obowo, Oguta, Ohaji/Egbema, Okigwe, Orlu, Orsu, Oru East, Oru West, Owerri Municipal, Owerri North, Owerri West, Unuimo |
| Jigawa | 27 | Auyo, Babura, Biriniwa, Birnin Kudu, Buji, Dutse, Gagarawa, Garki, Gumel, Guri, Gwaram, Gwiwa, Hadejia, Jahun, Kafin Hausa, Kaugama, Kazaure, Kiri Kasama, Kiyawa, Maigatari, Malam Madori, Miga, Ringim, Roni, Sule Tankarkar, Taura, Yankwashi |
| Kaduna | 23 | Birnin Gwari, Chikun, Giwa, Igabi, Ikara, Jaba, Jema'a, Kachia, Kaduna North, Kaduna South, Kagarko, Kajuru, Kaura, Kauru, Kubau, Kudan, Lere, Makarfi, Sabon Gari, Sanga, Soba, Zangon Kataf, Zaria |
| Kano | 44 | Ajingi, Albasu, Bagwai, Bebeji, Bichi, Bunkure, Dala, Dambatta, Dawakin Kudu, Dawakin Tofa, Doguwa, Fagge, Gabasawa, Garko, Garun Mallam, Gaya, Gezawa, Gwale, Gwarzo, Kabo, Kano Municipal, Karaye, Kibiya, Kiru, Kumbotso, Kunchi, Kura, Madobi, Makoda, Minjibir, Nassarawa, Rano, Rimin Gado, Rogo, Shanono, Sumaila, Takai, Tarauni, Tofa, Tsanyawa, Tudun Wada, Ungogo, Warawa, Wudil |
| Katsina | 34 | Bakori, Batagarawa, Batsari, Baure, Bindawa, Charanchi, Dandume, Danja, Dan Musa, Daura, Dutsi, Dutsin Ma, Faskari, Funtua, Ingawa, Jibia, Kafur, Kaita, Kankara, Kankia, Katsina, Kurfi, Kusada, Mai'Adua, Malumfashi, Mani, Mashi, Matazu, Musawa, Rimi, Sabuwa, Safana, Sandamu, Zango |
| Kebbi | 21 | Aleiro, Arewa Dandi, Argungu, Augie, Bagudo, Birnin Kebbi, Bunza, Dandi, Fakai, Gwandu, Jega, Kalgo, Koko/Besse, Maiyama, Ngaski, Sakaba, Shanga, Suru, Wasagu/Danko, Yauri, Zuru |
| Kogi | 21 | Adavi, Ajaokuta, Ankpa, Bassa, Dekina, Ibaji, Idah, Igalamela Odolu, Ijumu, Kabba/Bunu, Kogi, Lokoja, Mopa Muro, Ofu, Ogori/Magongo, Okehi, Okene, Olamaboro, Omala, Yagba East, Yagba West |
| Kwara | 16 | Asa, Baruten, Edu, Ekiti, Ifelodun, Ilorin East, Ilorin South, Ilorin West, Irepodun, Isin, Kaiama, Moro, Offa, Oke Ero, Oyun, Pategi |
| Lagos | 20 | Agege, Ajeromi-Ifelodun, Alimosho, Amuwo-Odofin, Apapa, Badagry, Epe, Eti Osa, Ibeju-Lekki, Ifako-Ijaiye, Ikeja, Ikorodu, Kosofe, Lagos Island, Lagos Mainland, Mushin, Ojo, Oshodi-Isolo, Shomolu, Surulere |
| Nasarawa | 13 | Akwanga, Awe, Doma, Karu, Keana, Keffi, Kokona, Lafia, Nasarawa, Nasarawa Egon, Obi, Toto, Wamba |
| Niger | 25 | Agaie, Agwara, Bida, Borgu, Bosso, Chanchaga, Edati, Gbako, Gurara, Katcha, Kontagora, Lapai, Lavun, Magama, Mariga, Mashegu, Mokwa, Muya, Paikoro, Rafi, Rijau, Shiroro, Suleja, Tafa, Wushishi |
| Ogun | 20 | Abeokuta North, Abeokuta South, Ado-Odo/Ota, Egbado North, Egbado South, Ewekoro, Ifo, Ijebu East, Ijebu North, Ijebu North East, Ijebu Ode, Ikenne, Imeko Afon, Ipokia, Obafemi Owode, Odogbolu, Odeda, Ogun Waterside, Remo North, Shagamu |
| Ondo | 18 | Akoko North-East, Akoko North-West, Akoko South-East, Akoko South-West, Akure North, Akure South, Ese Odo, Idanre, Ifedore, Ilaje, Ile Oluji/Okeigbo, Irele, Odigbo, Okitipupa, Ondo East, Ondo West, Ose, Owo |
| Osun | 30 | Aiyedaade, Aiyedire, Atakunmosa East, Atakunmosa West, Boluwaduro, Boripe, Ede North, Ede South, Egbedore, Ejigbo, Ife Central, Ifedayo, Ife East, Ifelodun, Ife North, Ife South, Ila, Ilesa East, Ilesa West, Irepodun, Irewole, Isokan, Iwo, Obokun, Odo Otin, Ola Oluwa, Olorunda, Oriade, Orolu, Osogbo |
| Oyo | 33 | Afijio, Akinyele, Atiba, Atisbo, Egbeda, Ibadan North, Ibadan North-East, Ibadan North-West, Ibadan South-East, Ibadan South-West, Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Irepo, Iseyin, Itesiwaju, Iwajowa, Kajola, Lagelu, Ogbomosho North, Ogbomosho South, Ogo Oluwa, Olorunsogo, Oluyole, Ona Ara, Orelope, Ori Ire, Oyo East, Oyo West, Saki East, Saki West, Surulere |
| Plateau | 17 | Barkin Ladi, Bassa, Bokkos, Jos East, Jos North, Jos South, Kanam, Kanke, Langtang North, Langtang South, Mangu, Mikang, Pankshin, Qua'an Pan, Riyom, Shendam, Wase |
| Rivers | 23 | Abua/Odual, Ahoada East, Ahoada West, Akuku-Toru, Andoni, Asari-Toru, Bonny, Degema, Eleme, Emuoha, Etche, Gokana, Ikwerre, Khana, Obio/Akpor, Ogba/Egbema/Ndoni, Ogu/Bolo, Okrika, Omuma, Opobo/Nkoro, Oyigbo, Port Harcourt, Tai |
| Sokoto | 23 | Binji, Bodinga, Dange Shuni, Gada, Goronyo, Gudu, Gwadabawa, Illela, Isa, Kebbe, Kware, Rabah, Sabon Birni, Shagari, Silame, Sokoto North, Sokoto South, Tambuwal, Tangaza, Tureta, Wamako, Wurno, Yabo |
| Taraba | 16 | Ardo Kola, Bali, Donga, Gashaka, Gassol, Ibi, Jalingo, Karim Lamido, Kumi, Lau, Sardauna, Takum, Ussa, Wukari, Yorro, Zing |
| Yobe | 17 | Bade, Bursari, Damaturu, Fika, Fune, Geidam, Gujba, Gulani, Jakusko, Karasuwa, Machina, Nangere, Nguru, Potiskum, Tarmuwa, Yunusari, Yusufari |
| Zamfara | 14 | Anka, Bakura, Birnin Magaji/Kiyaw, Bukkuyum, Bungudu, Gummi, Gusau, Kaura Namoda, Maradun, Maru, Shinkafi, Talata Mafara, Chafe, Zurmi |
| Federal Capital Territory (FCT) | 6 | Abaji, Abuja Municipal Area Council (AMAC), Bwari, Gwagwalada, Kuje, Kwali complied by VVPR |
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