*31 local government areas, as listed in the First Schedule, Part I of the Constitution of the Federal Republic of Nigeria 1999. The list is constitutional, not administrative: a state may create development areas, but only an alteration of the Constitution can create a local government that draws from the Federation Account. Section 162(5)–(8) routes each council's share through a State Joint Local Government Account controlled by the state government — the arrangement the Supreme Court ruled against in Attorney-General of the Federation v. Attorney-General of Abia State & 35 Ors (11 July 2024), holding that allocations must go directly to democratically elected councils.*
The 31 councils#
- Abak
- Eastern Obolo
- Eket
- Esit Eket
- Essien Udim
- Etim Ekpo
- Etinan
- Ibeno
- Ibesikpo Asutan
- Ibiono-Ibom
- Ika
- Ikono
- Ikot Abasi
- Ikot Ekpene
- Ini
- Itu
- Mbo
- Mkpat-Enin
- Nsit-Atai
- Nsit-Ibom
- Nsit-Ubium
- Obot Akara
- Okobo
- Onna
- Oron
- Oruk Anam
- Udung-Uko
- Ukanafun
- Uruan
- Urue-Offong/Oruko
- Uyo
Notes on the roster#
31 LGAs — the fourth-highest count in the federation, and the basis of a persistent argument that Akwa Ibom is over-represented in the allocation formula relative to its 2006 census figure.
References
Sources#
- Constitution of the Federal Republic of Nigeria 1999 (as amended), First Schedule Part I
- INEC local government delimitation register
- Supreme Court of Nigeria, SC/CV/343/2024, judgment of 11 July 2024 (local government financial autonomy)