This is according to data released by TheCableIndex, which cited figures from FAAC and Agora Policy.
According to the report, which ranked the bottom 10 states by gross FAAC allocation to local governments in the first nine months of 2026, Gombe received the least allocation with ₦70.72 billion.
Bayelsa State followed closely with ₦71.24 billion, while Ebonyi State got ₦73.85 billion to occupy the eighth position on the list.
Nasarawa State received ₦75.72 billion, Ekiti State got ₦82.04 billion, and Zamfara State was allocated ₦90.29 billion within the period under review.
Others on the list include Kwara State with ₦90.68 billion, Abia State with ₦90.73 billion, Taraba State with ₦94.36 billion, and Yobe State with ₦97.41 billion.
Yobe, though among the bottom 10, recorded the highest figure within the group with ₦97.41 billion allocated to its local governments.
The FAAC allocation to local governments is meant to fund grassroots development, including primary healthcare, basic education, rural roads and other local infrastructure.
The report has continued to generate reactions on social media, with Nigerians questioning how the funds are utilized at the local government level despite the huge allocations.
TheCableIndex noted that the data was compiled from FAAC, Agora Policy and its own independent analysis.
