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This study examined the performance of State institutions in environmental protection in Taraba State with a view to ascertaining their capacity for environmental protection or otherwise and the challenges undermining their efforts. The study is anchored on the theory of Environmentally Responsible Behaviour (ERB). The study adopted survey research design using field observation and interview schedule. Yearly allocations to the two institutions were compiled from the yearly budget documents of the state. The study findings reveal that the state generate the highest revenue of ₦2billion in 2017 which is about 25% and ₦1billion in 2018, 15.17% of the IGR. These were the pick period of the trade in African Rosewood logs in the state. The huge revenue gave legitimacy to the logging activities and explains why the activity persisted despite the existing forest regulations and efforts to stop it. Despite the huge revenue, findings revealed that it was only in the years 2000, 2013, and 2014 that the Ministry of Environment received up to 4% of the state budgetary allocation. The lowest allocation was in 2002 (0.12%), 2016 (0.15%) and 2007 (0.18%). Findings also reveal huge gap between the budgetary allocation and the actual amount released or expended in the sector. The low budgetary allocation reveals low level of attention paid to environmental issues over the years. The findings of the study reveal that it is only in the area of revenue generation that the state institutions performed relatively well. In terms of staffing, capacity building, infrastructures and equipment, improvement in environmental legislation and enforcement of environmental regulation, the state institutions did not fare well. Based on the findings, the study recommended more political commitment, increase funding, employment of more technically skilled staff and establishment of data bank for environmental inventories in the state.

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