Nigeria’s 36 states and the federal capital territory, Abuja, have pocketed or diverted over N15 trillion federal allocation meant for local governments areas in the last 12 years, depriving the nation’s third tier of government funds for desperately needed developmental projects, data analysed by Dataphyte has shown. Although that amount was allocated to the 774 local government areas in the country, there is no public information on what portion each local government received. Local governments are a fundamental part of Nigeria’s political system, and should be closest to the people than the states and federal government. Yet, for years, revenues that should