Nigeria’s 36 states received N4.83 trillion (4,832,229,131,576.51) in total from the Federation Account Allocation Committee (FAAC) between January and June 2026.

An analysis of Federation Account Allocation Committee (FAAC) allocations to the 36 states over the six-month period showed that Delta, Lagos, Rivers, Akwa Ibom and Bayelsa received the highest amounts, respectively.

Delta State received the highest allocation, with a total of N369.87 billion; Lagos State ranked second, receiving N368.79 billion; Rivers received N331.73 billion; Akwa Ibom followed with N300.73 billion and Bayelsa received N289.19 billion.

Kano State was the highest recipient outside the five states at the top of the table, receiving N158.49 billion during the period.

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The allocations are expected to help states fund their constitutional responsibilities, including the payment of workers’ salaries and pensions, construction and maintenance of roads, provision of healthcare and education, security support, agricultural programmes, and the execution of infrastructure and other public development projects.

What is FAAC?

Every month, revenues collected by the Federal Government, including crude oil earnings, company income tax, customs duties, Value Added Tax (VAT), electronic money transfer levy and other federally generated revenues, are paid into the Federation Account.

The Federation Account Allocation Committee (FAAC), made up of representatives of the federal, state and local governments, meets monthly to distribute these revenues according to constitutional and statutory formulas.

For many states, FAAC remains a major source of public revenue, helping to fund salaries, pensions, schools, hospitals, roads and other government services.

The federal government receives 52.68 per cent of distributable revenue, while state governments receive 26.72 per cent and local governments receive 20.60 per cent.

Oil-producing states also receive an additional 13 per cent derivation from oil revenues attributable to their oil-producing areas.

The states benefiting from the derivation fund are Abia, Akwa Ibom, Anambra, Bayelsa, Delta, Edo, Imo, Ondo and Rivers.

However, an increase in FAAC allocation does not necessarily mean a state generated more revenue internally. It can reflect changes in the total revenue available for distribution, which may be influenced by crude oil production, international oil prices, exchange rates and federal tax collections.

The top 10 states

The analysis showed that Delta State received the highest FAAC allocation among the 36 states during the six-month period, with N369.87 billion.

Lagos received N368.79 billion, Rivers received N331.73 billion, Akwa Ibom received N300.73 billion, Bayelsa got N289.19 billion, Kano received N158.49 billion.

Aside from the oil-producing states, other states with high allocations are: Oyo state with N147.32 billion, Ondo received N119.44 billion, Borno received N116.13 billion, while Imo received N115.19 billion.

States with the least

Data showed that there are 10 states with the least FAAC allocation. For instance, Nasarawa received N92.87 billion, Kaduna N92.28 billion, Kwara N90.10 billion, Bauchi received N89.79 billion, while Ebonyi got N89.06 billion.

Also, Osun received N87.64 billion, followed by Ogun with N83.27 billion and Gombe with N82.61 billion; Ekiti received N80.54 billion, while Cross River recorded the lowest allocation among the 36 states, with N75.87 billion.

Citizens should demand accountability – Expert

Adeyemi Kayode, a public policy expert and a public administrator, explained the importance of FAAC allocation to the Nigerian states and why it is important for citizens to demand accountability from their leaders.

Kayode said, “FAAC allocations are derived from national resources like oil revenue, VAT and company taxes. When governors build a road or repair a school, they are not doing the citizens a favor; they are returning a fraction of public wealth. Citizens must demand to see where the rest went.”

He said the key challenge is not only the amount received from FAAC, but how effectively the funds are converted into public services, infrastructure and investments that improve the welfare of residents.

He tasked Nigerians to go beyond receiving gifts but demand accountability from Nigerian leaders as the 2027 election period approaches.

“As voting day nears, politicians often distribute money, food and gifts to win the heart of the electorate. This is why every Nigerian needs to wake up and ask questions beyond receiving gifts; instead, demand for answers and clarity where needed.

“This is the time for citizens to hold authorities accountable and examine their performance while they are still in power.

“Nowadays, citizens need to shift the election conversation from ethnic or party loyalty to measurable performance. If a six-month data shows how much was received, but local civil servants are unpaid or infrastructure is decaying, citizens have the evidence needed to demand leadership change at the ballot box,” he advised.