Concept:The local government in Nigeria depends mainly on revenue shared from the central government.
Explanation:Nigeria operates a three-tier federal system: federal, state, and local government.
Revenue collected nationally is shared among these tiers through statutory allocations.
The Federal government allocations form the largest part of local government funding.
Although local governments can collect taxes, these internally generated revenues are usually small.
Thus, the primary source of income for local government is not taxes or oil revenue directly, but allocations from the Federal government.
Answer:D. Federal government allocations