*27 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 27 councils#
- Abadam
- Askira/Uba
- Bama
- Bayo
- Biu
- ChibokNorthern Abandonment Cycle
- Damboa
- Dikwa
- Gubio
- Guzamala
- Gwoza
- Hawul
- Jere
- Kaga
- Kala/Balge
- Konduga
- Kukawa
- Kwaya Kusar
- Mafa
- Magumeri
- Maiduguri
- Marte
- Mobbar
- Monguno
- Ngala
- Nganzai
- Shani
Notes on the roster#
27 LGAs. At the height of the insurgency (2014–15) the government of Borno State effectively administered fewer than half of them; several secretariats operated from Maiduguri for years while receiving full monthly allocation for territory they did not control.
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)