EXPLAINER: Gombe Ranked Lowest in LGA Revenue Allocation

Gombe State’s local government areas received N40.69 billion in gross statutory revenue allocation between January and September 2026, the second-lowest amount among Nigeria’s 36 states, according to data covering the nine months.

Only Bayelsa State, with N31.86 billion, received less, while Kano topped the national ranking with N149.70 billion.

The figures reveal differences in the statutory revenue distributed to local government areas across the country, including among the six states in the North-East zone.

They represent the aggregate allocation to local government areas within each state, rather than the allocation received by the state government itself.

While Borno received N92.47 billion, the highest allocation in the region, Gombe received less than half that amount.

How Did The North-East States Perform?

The six North-East states collectively received N398.97 billion in gross statutory revenue allocation to their local government areas between January and September 2026.

However, the distribution varied, with Borno receiving the largest share and Gombe the smallest.

Borno ranked fifth nationally with N92.47 billion, followed by Bauchi, which received N78.27 billion and ranked 15th. Adamawa received N68.58 billion, placing 20th nationally, while Yobe collected N59.64 billion and ranked 23rd.

Taraba received N59.32 billion, ranking 26th, while Gombe’s N40.69 billion placed it 35th among the 36 states.

The data places Gombe below the other five North-East states in the amount of statutory revenue allocated to their local governments.

What Does Gross Statutory Revenue Allocation Mean?

Gross statutory revenue allocation refers to the statutory revenue distributed from the Federation Account to the relevant tier of government before applicable deductions are accounted for.

The Federation Account receives revenue from sources including oil and gas proceeds, company income tax, customs duties and other federally collected revenues eligible for distribution.

The Federation Account Allocation Committee (FAAC) oversees the monthly distribution of revenue among the federal, state and local governments under the applicable legal and revenue-sharing arrangements.

Local governments receive statutory allocations to finance responsibilities such as primary healthcare, basic education support, sanitation, local roads, markets and other grassroots services, subject to their legally assigned functions.

This distinction matters because state governments also receive statutory allocations, Value Added Tax (VAT) distributions, and other revenue transfers. Their total receipts are therefore different from the statutory allocations distributed to local governments.

Similarly, a state’s position in this ranking does not necessarily reflect the total amount of money available to its state government.

Why Do Allocations Differ?

Differences in local government statutory allocations can reflect the revenue-sharing arrangements, the amount available for distribution and the applicable criteria used to distribute the local governments’ share.

The allocation framework considers factors such as equality, population and other criteria established under the relevant revenue-sharing arrangements.

Population can influence the distribution because local governments serve communities of different sizes and have varying demands for public services.

The number of local government areas within a state may also affect the aggregate amount recorded for that state, depending on how the allocations are calculated and distributed.

For example, a state with more local government areas may record a larger combined allocation than one with fewer councils. However, this does not automatically mean that each local government in the first state receives more money than those in the second.

The amount available for distribution also matters. Changes in federally collected revenue can affect the overall pool shared among the tiers of government.

Consequently, the national ranking should not be interpreted as proof that Gombe’s local governments are being deliberately disadvantaged or that another state necessarily receives preferential treatment.

Establishing the precise reasons for the gap would require a closer examination of the applicable allocation formula, the number of local government areas, their individual allocations and the revenue calculations for the period.

What Does Gombe’s Allocation Mean For Grassroots Development?

Gombe’s N40.69 billion allocation over nine months raises questions about the resources available to its local governments and how those funds are used to meet residents’ needs.

Local governments are closest to many communities and are expected to play important roles in delivering basic services. Their financial resources can influence their ability to maintain local roads, support primary healthcare, improve sanitation and respond to community needs.

However, the allocation figures do not establish whether Gombe’s local governments have sufficient resources to meet these responsibilities. Such an assessment would require examining their expenditure obligations, population, internally generated revenue, other transfers and actual spending.

It would also require comparing allocations with measurable outcomes, including the condition of local roads, the availability of essential services and the performance of primary healthcare facilities.

The same scrutiny should apply to the other North-East states. Borno’s higher aggregate allocation, for instance, does not by itself prove that its local governments provide better services than those in Gombe.

A more meaningful comparison would examine the amount received by individual councils, the resources available per resident and the results achieved with public funds.