Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023
Annotated alteration evidence — page 122
- Jurisdiction
- Nigeria
- Provision
- 122
- Source language
- English
- Recorded status
- in force
More details
- Recorded status
- in force
Provision text
Official source(5) The amount standing to the credit of local government councils
in the Federation Account shall also be allocated to the States for
the benefit of their local government councils on such terms and in
such manner as may be prescribed by the National Assembly.
(6) Each State shall maintain a special account to be called “the
State Joint Local Government Account” into which shall be paid all
allocations to the local government councils of the State from the
Federation Account and from the Government of the State.
(7) Each State shall pay to local government councils in its area of
jurisdiction such proportion of its total revenue on such terms and
in such manner as may be prescribed by the National Assembly.
(8) The amount standing to the credit of local government councils
of a State shall be distributed among the local government councils
of that State on such terms and in such manner as may be prescribed
by the House of Assembly of the State.
(9) Any amount standing to the credit of the judiciary in the
Federation Account shall be paid directly to the National Judicial
Council for disbursement to the heads of courts established for the
Federation and the States under section 6 of this Constitution.
(10) For the purpose of subsection (1) of this section, “revenue”
means any income or return accruing to or derived by the
Government of the Federation from any source and includes -
(a) any receipt, however described, arising from the operation
of any law;
(b) any return, however described, arising from or in respect of
any property held by the Government of the Federation;
(c) any return by way of interest on loans and dividends in respect
of shares or interest held by the Government of the Federation
in any company or statutory body.
116 The Constitution of the Federal Republic of Nigeria Updated with the First, Second, Third, Fourth and Fifth Alterations
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Constitution of the Federal Republic of Nigeria (Fifth Alteration) Acts, 2023 · placng.org · Retrieved 18 August 2026.
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