Despite the receipt of over N10t from the 13 per cent derivation principle between 2000 and 2018, by Niger Delta states, the deplorable living conditions in oil-producing communities remain nauseating, raising questions about the application of such large sum by state governments. Section 162, Sub-section 2 of the 1999 Constitution (as amended), explicitly states that no less than 13 per cent derivation should accrue to oil-producing states. The Guardian Newspaper reported that the evaluation of the revenue receipts of oil-producing states, particularly, Rivers, Akwa Ibom and Delta since 2000 indicates that the 13 per cent derivation formed the lion share