The Revenue Mobilization Allocation and Fiscal Commission (RMAFC) is a constitutional body established under Section 153(1) of the 1999 Constitution of the Federal Republic of Nigeria. It plays a pivotal role in the financial governance of the country by ensuring a fair and equitable distribution of revenue among the three tiers of government—federal, state, and local governments. The Commission is primarily responsible for monitoring the accruals to and disbursement of revenue from the Federation Account. It advises the federal and state governments on fiscal efficiency and economic growth, and works to promote transparency and accountability in public financial management. Among its core mandates are the review and determination of the revenue allocation formula, oversight of fiscal matters, and recommending the remuneration packages for public office holders. Through its operations, the RMAFC contributes significantly to the stability and sustainability of Nigeria’s fiscal federalism, aiming to ensure that all parts of the country benefit equitably from the nation’s resources.