Section 1: Establishment and membership of the Joint Local Government Account.

(1) Each State of the Federation shall establish a body to be known as the State Joint Local Government Account Allocation Committee (hereinafter referred to as "the Committee").
(2) The Committee shall include the following members
(a) the Commissioner or any other officer charged with the responsibility for Local Government in the State who shall be the Chairman;
(b) a Commissioner of Revenue Mobilisation, Allocation and Fiscal Commission provided that the Commissioner shall not serve in his own State;
(c) all the Chairmen of the Local Government Councils in the State;
(d) the Accountant-General of the State;
(e) a representative of the Accountant-General of the Federation; and
(f) a representative of the State Revenue Board.
(3) The Permanent Secretary of the State Ministry charged with responsibility for Local Government or such officer as may be designated by the Chairman shall be the Secretary to the Committee.