There are 774 local government areas in Nigeria. Out of the number, Kano state alone has 44, making it the state with the highest number of local governments in the country. Kano is in the North western states of the country. Bayelsa state has eight local government areas. Hence it is the state with the least number of local governments in the country. Though Abuja has six council areas, this is not considered because the Federal Capital Territory is not a state.
From our findings at Nigeria Bureau of Statistics (NBS), some local government councils receive more than others. Although one may think it is the local governments in the oil producing states that will receive more than others, the records in the website of NBS prove otherwise. Although the criteria for allocating more funds to some above others is not stated in the website, some are of the belief that the population of the local government is the determining factor for the allocation of funds to the local government.
The allocation used as yardstick for this analysis was the April 2020 allocation as shared by the Federal Accounts Allocation Committee, otherwise called FAAC. Here, Emerald News is presenting the local government in each state with the highest allocation in the state as obtained from the Nigeria Bureau fo Statistics.
| STATE | NO OF LGA | NAME OF LGA | AMOUNT |
| Abuja | 6 | Abuja Municipal | N543m |
| Abia | 17 | Aba South | N233m |
| Adamawa | 21 | Fufore | N196m |
| Akwa Ibom | 31 | Uyo | N201m |
| Anambra | 21 | Ndemili North | N236m |
| Bauchi | 20 | Bauchi | N297m |
| Bayelsa | 8 | Southern Ijaw | N242m |
| Benue | 23 | Gboko | NN231m |
| Borno | 27 | Maiduguri | N272m |
| Cross River | 18 | Akpabuyo | N187m |
| Delta | 25 | Ughelli North | N205m |
| Ebonyi | 13 | Izi | N201m |
| Edo | 18 | Oredo | N219m |
| Ekiti | 16 | Ado-Ekiti | N190m |
| Enugu | 17 | Nsukka | N214m |
| Gombe | 11 | Akko | N229m |
| Imo | 27 | Mbaitoli | N181m |
| Jigawa | 27 | Birnin Kudu | N204m |
| Kaduna | 23 | Zaria | N239m |
| Kano | 44 | Nasarawa | N299m |
| Katsina | 34 | Katsina | N210m |
| Kebbi | 21 | Birnin Kebbi | N224m |
| Kogi | 21 | Okene | N207m |
| Kwara | 16 | Baruten | N227m |
| Lagos | 20 | Alimosho | N745m |
| Nasarawa | 13 | Lafia | N239m |
| Niger | 25 | Borgu | N231m |
| Ogun | 20 | Ado-Odo/Ota | N235m |
| Ondo | 18 | Akure South | N208m |
| Osun | 30 | Odo-Otin | N161m |
| Oyo | 33 | Ibadan North East | N203m |
| Plateau | 17 | Jos North | N243m |
| Rivers | 23 | Port Harcourt | N247m |
| Sokoto | 23 | Gada | N189m |
| Taraba | 16 | Bali | N231m |
| Yobe | 17 | Fune | N229m |
| Zamfara | 14 | Gusau | N244m |
