The sharing of revenue among the three tiers of government in Nigeria is primarily handled by the

The Revenue Mobilisation Allocation and Fiscal Commission (RMAFC) is the constitutional body responsible for monitoring the accruals to and disbursements from the Federation Account, as well as reviewing and recommending revenue sharing formulae among the federal, state, and local governments. The National Economic Council advises on economic policy, while the Federal Character Commission oversees equitable distribution of appointments, not revenue.