Nigeria’s 36 states received a combined ₦4.83 trillion from the Federation Account Allocation Committee (FAAC) between January and June 2026, according to an analysis of allocations distributed during the six-month period.
The analysis showed that Delta, Lagos, Rivers, Akwa Ibom and Bayelsa states received the highest allocations, in that order.
Delta State topped the list with ₦369.87 billion, followed closely by Lagos State with ₦368.79 billion. Rivers received ₦331.73 billion, Akwa Ibom got ₦300.73 billion, while Bayelsa received ₦289.19 billion.
Kano State was the highest recipient outside the top five states, receiving ₦158.49 billion during the period.
The allocations are expected to support the states in meeting their constitutional responsibilities, including the payment of salaries and pensions, road construction and maintenance, healthcare delivery, education, security, agricultural development and other infrastructure projects.
How FAAC Allocations Work
The Federation Account Allocation Committee distributes revenue generated by the Federal Government, including earnings from crude oil, company income tax, customs duties, Value Added Tax (VAT), electronic money transfer levies and other sources.
The committee, which comprises representatives of the federal, state and local governments, meets monthly to distribute the revenue according to established constitutional and statutory formulas.
Under the revenue-sharing arrangement, the Federal Government receives 52.68 per cent of distributable revenue, state governments receive 26.72 per cent, while local governments receive 20.60 per cent.
Oil-producing states also benefit from an additional 13 per cent derivation fund based on revenue generated from oil-producing areas.
The states eligible for the derivation fund include Abia, Akwa Ibom, Anambra, Bayelsa, Delta, Edo, Imo, Ondo and Rivers.
However, higher FAAC allocations do not necessarily indicate that a state has increased its internally generated revenue. Allocations can fluctuate depending on crude oil production, international oil prices, exchange rates and federal tax collections.
Top 10 States by FAAC Allocations
The analysis identified the following states among the highest recipients during the six-month period:
1. Delta State — ₦369.87 billion
2. Lagos State — ₦368.79 billion
3. Rivers State — ₦331.73 billion
4. Akwa Ibom State — ₦300.73 billion
5. Bayelsa State — ₦289.19 billion
6. Kano State — ₦158.49 billion
7. Oyo State — ₦147.32 billion
8. Ondo State — ₦119.44 billion
9. Borno State — ₦116.13 billion
10. Imo State — ₦115.19 billion
The figures show that oil-producing states dominated the top five positions, while Kano emerged as the leading recipient outside that group.
States With the Lowest Allocations
Meanwhile, Cross River State recorded the lowest allocation among the 36 states, receiving ₦75.87 billion between January and June 2026.
Ekiti State received ₦80.54 billion, Gombe got ₦82.61 billion, Ogun received ₦83.27 billion, while Osun collected ₦87.64 billion.
Other states with relatively low allocations included Ebonyi, which received ₦89.06 billion; Bauchi, with ₦89.79 billion; Kwara, with ₦90.10 billion; Kaduna, with ₦92.28 billion; and Nasarawa, with ₦92.87 billion.
Citizens Urged to Demand Accountability
A public policy expert and administrator, Adeyemi Kayode, has urged Nigerians to demand greater accountability from their state governments over the use of public funds.
Kayode explained that FAAC allocations are derived from national resources, including oil revenue, VAT and company taxes, stressing that governments must demonstrate how the money is being used to improve the lives of citizens.
He noted that road construction, school repairs and other public projects should not be presented as personal favours from political leaders but as part of their responsibility to citizens.
According to him, the major challenge is not simply how much money states receive, but how effectively the funds are converted into public services, infrastructure and investments that improve residents' welfare.
Kayode also urged Nigerians to scrutinise the performance of their elected officials as the 2027 general elections approach.
He warned that politicians often distribute money, food and other gifts to win voters' support during election periods, encouraging citizens to look beyond such gestures and demand clear explanations of how public resources are spent.
The expert further called for a shift from ethnic and political party loyalty towards evaluating leaders based on measurable performance.
He argued that citizens could use financial allocation data to question state governments where public workers remain unpaid or infrastructure continues to deteriorate despite substantial revenue receipts.
Kayode maintained that holding elected officials accountable while they are still in office would help voters make more informed decisions at the ballot box.

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