Revenue Allocation and the Development of Ukanafun Local Government Area of Akwa Ibom State

This research was carried out to examine revenue allocation and the development of Ukanafun, the Local Government area of Akwa Ibom State. The study was motivated by persistent crises in the fiscal relations among the three tiers of government in Nigeria, being that the Federal and State governments have exploited and stifled the effective performance of the local governments. Among others, the subsidiary objective was to examine the relationship between revenue allocation and the infrastructural development of Ukanafun local government Areas of Akwa Ibom State. The theoretical framework adopted in this work was the structural-functional theory, while data were gathered through qualitative and descriptive methods. Data gathered were analyzed through the use of content analysis. The major findings of the study revealed that that the total sum of N3,759,132,819.36 was allocated to Ukanafun L.G.A. from 2021 to 2023, while the local government council undertook about 6 infrastructure/healthcare-related projects in two and a half years. The study recommended, among others, that section 162 (6) of the constitution of the Federal Republic of Nigeria should be amended to cancel the State/Local joint account which will ensure financial autonomy for the councils. The Nigerian Financial Intelligence unit should be used effectively to address financial crime and to deter public officers from corrupt practices in the Ukanafun Local government area of Akwa Ibom State.