This study statistically analyzes the revenue allocations made to local governments in Enugu State, Nigeria, from 2015 to 2024. It aims to uncover patterns, disparities, and trends in the distribution of funds among the 17 local government areas (LGAs) in Enugu State. The data were sourced from the Federal Account Allocation Committee (FAAC) publications and Enugu State Ministry of Finance reports. Descriptive and inferential statistical techniques such as measures of central tendency, time series analysis, and Analysis of Variance (ANOVA)were used to determine whether allocations were equitable and responsive to local needs. Findings reveal significant disparities in allocations among LGAs and a steady increase in overall revenue over the decades, largely driven by inflation and policy changes. Gini coefficient value revealed the extent of the fluctuation in the allocations. Needs-based and population-driven allocation models were recommended so as to promote fiscal equity and regional development.
Ndidiamaka et al. (Thu,) studied this question.
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