Rahmat, H.; Abubakar, B. E.; Abdullahi, M.; Edmund Ayesu, E. A. Determinants of Needs-Based Funding Allocation in Tertiary Institutions: Evidence from Universities in Niger State, Nigeria, During the COVID-19 Pandemic: Determinants of Needs-Based Funding Allocation in Tertiary Institutions: Evidence from Universities in Niger State, Nigeria, During the COVID-19 Pandemic. IJID 2026, 4, 1-11.