Gombe State’s 11 local government areas received N40.69 billion in gross statutory revenue allocation between January and September 2026, the second-lowest amount among local governments nationwide, with only Bayelsa State recording a lower allocation of N31.86 billion.
The figures place Gombe at the bottom of the national ranking, ahead of Bayelsa, while Kano State topped the list with N149.70 billion during the nine-month period.
The disparity raises questions about why local governments in some states received substantially more revenue than others, what determines the amount allocated to each state’s councils and whether the figures reflect differences in population, the number of local government areas or the revenue-sharing formula.
An examination of the allocations across the country, particularly in the North-East, provides a clearer picture of Gombe’s position and the factors that need to be considered when comparing local government revenue.
How Gombe Compares With Other States
The N40.69 billion allocated to Gombe’s local governments was significantly lower than the amounts recorded by several other states.
Kano State received N149.70 billion, the highest nationwide, while Borno State ranked fifth with N92.47 billion. Bauchi received N78.27 billion, placing it 15th nationally, while Adamawa received N68.58 billion to rank 20th.
Yobe State received N59.64 billion, ranking 23rd, while Taraba received N59.32 billion, placing it 26th. Gombe, with N40.69 billion, ranked 35th, ahead of only Bayelsa, whose local governments received N31.86 billion.
The figures show that Gombe’s combined allocation was lower than those of the other five states in the North-East geopolitical zone. However, the rankings alone do not establish the reasons for the differences or show whether the amounts received by individual councils were adequate for their responsibilities.
North-East States Received N398.97bn
The six states in the North-East — Adamawa, Bauchi, Borno, Gombe, Taraba and Yobe — received a combined N398.97 billion in gross statutory allocations for their local governments between January and September 2026.
Borno accounted for N92.47 billion, followed by Bauchi with N78.27 billion and Adamawa with N68.58 billion. Yobe received N59.64 billion, while Taraba got N59.32 billion. Gombe’s N40.69 billion was the lowest in the region.
The differences are substantial. Borno’s allocation, for instance, was more than twice Gombe’s, while Bauchi also received considerably more.
But a comparison of the combined figures does not, by itself, explain why the allocations differ. To understand the disparities, it is necessary to examine how revenue is distributed among local governments and the criteria that determine each council’s share.
How Local Government Revenue Is Shared
Revenue allocations to local governments are distributed through the Federation Account Allocation Committee (FAAC), which shares revenue accruing to the Federation Account among the federal, state and local governments in line with the applicable revenue-sharing arrangements.
The amount available for distribution depends on the revenue collected and the sums approved for distribution under the applicable arrangements. The allocation formula then determines how the distributable revenue is shared among the different tiers and, within the relevant framework, among the states and local governments.
Factors used in determining local government allocations include equality, population and other prescribed criteria. These considerations mean that the amount received by a state’s local governments cannot be explained by a single factor.
Population is relevant, but it does not operate in isolation. The applicable formula and other criteria also influence how revenue is shared. Consequently, a state with a larger population does not automatically receive a proportionately larger total allocation.
The number of local government areas in a state is also important when interpreting combined figures. The total received by all councils in one state represents the sum of allocations to those councils, rather than the amount received by a single local government.
This distinction matters when comparing states because their total allocations do not necessarily represent the same number of councils or the same allocation per council.
Does Gombe’s Ranking Mean It Was Unfairly Treated?
Gombe’s position as the second-lowest recipient nationwide may raise concerns about the resources available to its local governments. However, the ranking alone is insufficient to establish whether the state was unfairly treated in the revenue-sharing process.
To reach such a conclusion, it would be necessary to examine the applicable allocation formula, the criteria used to calculate each state’s entitlement and the figures underlying the distribution. It would also be important to compare the amounts received by individual councils rather than relying exclusively on state-wide totals.
A lower combined allocation does not automatically demonstrate that a state received less than its lawful entitlement. Similarly, a higher allocation does not, on its own, prove that the distribution was more favourable or that the funds were sufficient to meet local needs.
The available figures establish the relative positions of the states during the period, but they do not independently explain every factor responsible for the differences.
Why The Number Of Local Governments Matters
The number of local government areas in each state is another consideration in interpreting the figures.
A state’s combined allocation reflects the amounts received by all its councils. Therefore, comparing the total allocation of a state with fewer councils against that of a state with more councils may not provide a complete picture of the resources available to each local government.
A per-council comparison would help show how much the average local government received in each state. Even then, an average would not reveal the precise amount allocated to every council or account for differences in population, local needs and other relevant factors.
For Gombe, examining the allocations to its 11 local government areas individually would provide a more detailed picture of how the N40.69 billion was distributed within the state.
Such an assessment would also help distinguish between the state’s overall position in the national ranking and the resources available to each council to carry out its responsibilities.
What The Figures Say About Local Government Funding
The N40.69 billion allocation places Gombe’s local governments second from the bottom nationally for the nine-month period. The figures also show that Gombe received less than every other state in the North-East during the period under review.
However, allocations measure revenue received, not the quality or quantity of services delivered. They do not show how much each council spent on roads, primary healthcare, basic education, sanitation or other local responsibilities.
Assessing the effect of the allocations would require examining council-level revenue records, expenditure, budget priorities and the services delivered to residents. Such information would help establish whether the resources available to individual councils correspond with their needs and responsibilities.
It would also be necessary to distinguish between the gross allocation and the amount ultimately available for spending after any applicable deductions. The two figures are not necessarily the same.
Ultimately, Gombe’s ranking raises an important question about the distribution of resources among Nigeria’s local governments, but the figures alone do not provide a complete explanation for the disparity.
Understanding why the state received the second-lowest allocation requires a closer examination of the revenue-sharing formula, the criteria applied to individual councils and the amounts each local government actually received. Evaluating the adequacy of the funding would then require looking beyond allocations to how the money was spent and the services it supported.
