The Federal Government intervenes in the provision of Basic Education through SUBEBs in all the States of the Federation. The Federal Government uses two percent (2%) of its Consolidated Revenue Fund for Basic Education and disburse this through UBEC Abuja to SUBEBs in the States. For any State to benefit from this fund, criteria were established which States are to fulfill.

The UBE Act 2004 provides for the establishment of a National Universal Basic Education Commission (UBEC) at the Federal level, the State Universal Basic Education Board (SUBEB) at the State level and Local Government Education Authority (LGEA) in each of the seven hundred and seventy four (774) Local Governments. Hence, UBEC coordinates the implementation of the programme through SUBEBs in States and then through LGEAs in Local Governments.