· CSOs demand evidence of improved healthcare, education, jobs, infrastructure
· Seek greater transparency
Nume Ekeghe and Sunday Ehigiator
As the 2027 general election approaches, the performance of state governors is coming under renewed scrutiny, with states and local governments receiving a combined N31.77 trillion from the Federation Account Allocation Committee (FAAC) between June 2023 and October 2026, according to data compiled by THISDAY.
This is as Governors have been challenged to account for increased FAAC revenues by demonstrating measurable improvements in healthcare, education, infrastructure, employment and poverty reduction, amid concerns that rising public revenues have yet to translate into better living conditions for many Nigerians
The massive inflows have raised questions about how effectively the funds have translated into better infrastructure, improved public services and tangible improvements in the lives of Nigerians, particularly at the grassroots, where local governments are expected to play a critical role in development.
Despite the Supreme Court’s landmark judgment of July 11, 2024, affirming financial autonomy for local governments, many state governors have continued to wield considerable influence over funds allocated to local government areas (LGs), raising concerns about whether the ruling has delivered the intended independence.
Under the existing revenue-sharing formula, the federal government receives 52.68 per cent of distributable revenue, state governments get 26.72 per cent, while LGs receive 20.60 per cent. However, the administration of LG allocations remain a contentious issue, with questions persisting over the extent to which councils exercise effective control over their funds.
FAAC allocations to states and local governments have risen substantially since the removal of the petrol subsidy, which increased the revenue available for distribution among the three tiers of government.
THISDAY’s analysis showed that states and local governments received a combined N3.861 trillion between June and December 2023. While the 36 states received a total of N2.223 trillion in the seven-month period, LGs got N1.637 trillion. Also, in 2024, both tiers of government got N7.870 trillion, with States receiving N4.594 trillion and the LGs N3.276 trillion.
Furthermore, in 2025 both tiers of government got N10.419 trillion, in which N5.988 trillion went to the states and N4.430 trillion to the LGs. Also, in the first nine months of 2026, they received N9.618 trillion, with the States receiving a total of N5.56 trillion and the LGs N4.056 trillion. This brings the total for both tiers of government since President Bola Tinubu announced the removal of petrol subsidy to N31.77 trillion.
The September 2026 revenue which was shared by FAAC this week, further underscored the scale of the revenue windfall. A total of N2.428 trillion from the Federation Account was distributed among the three tiers of government in October 2026, representing an increase of N90 billion from the N2.338 trillion shared in September.
Of the amount, the federal government received N832.242 billion, the 36 state governments received N799.87 billion, while local governments received N560.66 billion.
Leading the call for accountability on the increased allocations actions, the Civil Society Legislative Advocacy Centre (CISLAC) and the Rule of Law and Accountability Advocacy Centre (RULAAC) urged citizens, civil society organisations (CSOs) and the media to intensify scrutiny of state finances and government performance.
CISLAC, through its Executive Director, Auwal Ibrahim Musa (Rafsanjani), expressed concern over what it described as a widening gap between increased FAAC revenues accruing to state governments and persistent poverty, unemployment, infrastructure decay and economic hardship.
“Governors cannot continue celebrating record allocations while citizens struggle with failing hospitals, deteriorating schools, unemployment, poor roads and inadequate basic services,” the organisation stated.
“The question is no longer how much states receive, but what governments have delivered with the money.”
CISLAC argued that governors should be assessed on measurable improvements in citizens’ welfare rather than political publicity, budget announcements or ceremonial project commissioning.
It identified key indicators for evaluating state performance to include the functionality of primary healthcare centres, availability of medicines and medical personnel, school enrolment and learning outcomes, completed and usable roads, access to clean water, sustainable job creation and poverty reduction.
According to CISLAC, “Development is not measured by the size of government allocations, but by the quality of life of the people.”
It called on state governments to publish accessible monthly revenue reports, quarterly budget implementation records, contract details and independently audited financial statements to enable citizens to track public funds from allocation to actual service delivery.
It urged CSOs, investigative journalists, professional associations and community-based groups to verify projects on the ground, expose abandoned or inflated contracts and compare official expenditure claims with actual conditions in communities.
It also called on State Houses of Assembly to exercise independent oversight, while urging Auditors-General, procurement authorities and anti-corruption agencies to investigate credible allegations of misappropriation, inflated contracts and diversion of public funds.
On the political implications of the increased allocations, CISLAC challenged governors to publish comprehensive, independently verifiable records of revenues received and development outcomes achieved during their tenures.
Similarly, the Executive Director of RULAAC, Okechukwu Nwanguma, said increased FAAC allocations had given state governments greater fiscal capacity, but warned that higher revenue did not automatically translate into development.
“Nigerians should judge governors by measurable outcomes, not by announcements, groundbreaking ceremonies or the number of contracts awarded,” he said.
Nwanguma said citizens should examine each state’s FAAC receipts alongside internally generated revenue, debt profile, recurrent expenditure and actual capital-budget implementation.
“The relevant question is: after salaries, debt servicing and administrative costs, how much was invested in projects and services that directly improved people’s lives?” he asked.
He identified education completion rates, the number of out-of-school children, healthcare access, maternal and infant mortality, youth unemployment, household incomes, food security, road quality, access to potable water and capital project completion rates as essential indicators for assessing governors.
Nwanguma also stressed the importance of comparing these indicators with conditions before the revenue increases, using per-capita spending and adjustments for inflation to establish whether citizens had experienced genuine improvements.
He urged CSOs to obtain and simplify state budgets, monthly FAAC receipts, procurement records, quarterly implementation reports and audited accounts, converting the information into accessible scorecards showing what governments received, budgeted, spent and delivered.
He added that communities should document abandoned or substandard projects, interview beneficiaries and use public hearings, town halls, radio programmes and partnerships with journalists to demand explanations from public officials.
Ahead of the elections, Nwanguma said, CSOs and the media should publish non-partisan performance scorecards based on verifiable evidence.