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States share N4.83trn in FAAC allocations in six months as Delta, Lagos lead
Nigeria’s 36 states received a combined N4.83 trillion from the Federation Account Allocation Committee (FAAC) between January and June 2026, with Delta, Lagos, Rivers, Akwa Ibom and Bayelsa recording the highest allocations, according to an analysis of the figures.
The states received a total of N4,832,229,131,576.51 during the six-month period, with Delta State topping the table at N369.87 billion.
Lagos followed closely with N368.79 billion, while Rivers State received N331.73 billion. Akwa Ibom ranked fourth with N300.73 billion, and Bayelsa came fifth with N289.19 billion.
Kano was the highest recipient outside the five leading states, receiving N158.49 billion during the period.
The allocations are expected to support the states’ constitutional responsibilities, including the payment of salaries and pensions, construction and maintenance of roads, provision of healthcare and education, support for security operations, agricultural programmes and other infrastructure projects.
However, a public policy expert has urged Nigerians to look beyond the amounts received by state governments and demand accountability for how the funds are spent, particularly as the 2027 general election approaches.
What Is FAAC?
The Federation Account is the pool into which federally collected revenues, including proceeds from crude oil, company income tax, customs duties, Value Added Tax, electronic money transfer levy and other revenues, are paid for distribution among the three tiers of government.
FAAC, comprising representatives of the federal, state and local governments, meets monthly to determine the distribution of revenue in line with applicable constitutional and statutory provisions.
For many states, the monthly allocations represent a major source of public revenue used to finance government services, including education, healthcare, infrastructure, salaries and pensions.
Under the revenue-sharing formula for distributable funds cited in the analysis, the Federal Government receives 52.68 per cent, state governments receive 26.72 per cent, while local governments receive 20.60 per cent.
Oil-producing states also receive an additional 13 per cent derivation allocation from revenue attributable to oil production in their areas.
The states listed as beneficiaries of the derivation fund are Abia, Akwa Ibom, Anambra, Bayelsa, Delta, Edo, Imo, Ondo and Rivers.
An increase in FAAC allocations does not necessarily mean a state has improved its internally generated revenue. The amount available for distribution can fluctuate depending on factors such as crude oil production, international oil prices, exchange rates and federal tax collections.
Top 10 States by FAAC Allocation
Delta State received the highest allocation among the 36 states, collecting N369.87 billion between January and June 2026.
Lagos ranked second with N368.79 billion, followed by Rivers with N331.73 billion, Akwa Ibom with N300.73 billion and Bayelsa with N289.19 billion.
Kano received N158.49 billion, making it the highest-ranked state outside the five leading recipients.
Other states among the top 10 were Oyo, which received N147.32 billion; Ondo, with N119.44 billion; Borno, with N116.13 billion; and Imo, which received N115.19 billion.
The figures show a significant difference between the allocations received by the leading states and those at the bottom of the table.
States With the Lowest Allocations
Nasarawa State received N92.87 billion during the six-month period, while Kaduna received N92.28 billion.
Kwara followed with N90.10 billion, Bauchi received N89.79 billion, and Ebonyi collected N89.06 billion.
Osun received N87.64 billion, while Ogun got N83.27 billion and Gombe received N82.61 billion.
Ekiti collected N80.54 billion, while Cross River recorded the lowest allocation among the 36 states at N75.87 billion.
The figures highlight the differences in allocations across the states, although the amounts received do not, on their own, establish how efficiently individual governments manage public funds or the quality of services they provide.
Expert Urges Citizens to Demand Accountability
A public policy expert and public administrator, Adeyemi Kayode, said FAAC allocations represent a share of the country’s collective resources and should translate into tangible improvements in citizens’ lives.
He argued that governors should be held accountable for how the funds are spent rather than being praised simply for undertaking public projects.
“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 favour; they are returning a fraction of public wealth. Citizens must demand to see where the rest went,” Kayode said.
He maintained that the central issue was not merely how much state governments received, but how effectively the money was converted into public services, infrastructure and investments capable of improving residents’ welfare.
Kayode also urged Nigerians to scrutinise the performance of political officeholders as the 2027 election period approaches.
He warned that politicians often distribute money, food and other gifts to attract voters during election campaigns, stressing that citizens should not allow such gestures to replace questions about governance and accountability.
“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,” he said.
The expert called on citizens to assess elected officials while they were still in office, rather than waiting until election campaigns to evaluate their performance.
He also urged voters to move beyond ethnic and party loyalties and focus on measurable results, including the condition of public infrastructure, payment of workers’ salaries and the quality of essential services.
“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,” Kayode said.

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