According to an analysis by BudgIT released Monday, 28 September, the three tiers of government shared a combined N10.96 trillion from the Federation Account Allocation Committee (FAAC) in the first half of 2026, with state governments taking the biggest slice.
The analysis showed that state governments received N4.65 trillion, representing 42.41 per cent of the total allocation.
The Federal Government got N3.28 trillion, or 29.90 per cent, while local governments received N3.04 trillion, representing 27.69 per cent. Together, states and local governments accounted for N7.69 trillion, or 70.10 per cent of the total.
Among the states, the N4.65 trillion shared by the 36 states and the Federal Capital Territory (FCT) showed wide variation.
Lagos received the highest allocation of N365.78 billion, representing 7.87 per cent of the total. Delta followed with N331.43 billion (7.13 per cent), and Rivers with N295.99 billion (6.37 per cent).
Akwa Ibom and Bayelsa received N270.27 billion and N266.72 billion, representing 5.81 per cent and 5.74 per cent, respectively. Together, the five states accounted for 32.92 per cent of the total allocation to states.
At the lower end, Ekiti received the least at N56.37 billion, representing 1.21 per cent. Cross River got N72.56 billion (1.56 per cent), while Gombe received N78.54 billion (1.69 per cent). The analysis noted that Lagos received about 6.5 times what Ekiti got.
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Other allocations included Kano with N152.57 billion, Oyo with N139.10 billion and the FCT with N123.67 billion.
The disparity was equally visible at the local government level.
Lagos recorded the highest total LGA allocation of N311.20 billion, followed by Kano with N148.41 billion, Rivers with N139.42 billion, Oyo with N132.96 billion and Katsina with N116.66 billion. These allocations formed part of the N3.035 trillion shared by local governments in the period.
BudgIT observed that Lagos’ total was more than twice that of Kano, the second-highest recipient. It said this reflected both the size of the allocation and the relatively high amount received by each of Lagos’ 20 LGAs.
On average allocation per LGA, Lagos again topped the chart with N15.56 billion. The FCT followed with N6.81 billion and Rivers with N6.06 billion, while Bayelsa recorded N5.29 billion. Kaduna and Oyo recorded N4.07 billion and N4.03 billion, respectively.
The analysis said Lagos’ average per LGA was more than twice that of Rivers, the next highest state, adding that the number of LGAs alone did not explain the differences in allocations across states.
Osun recorded the lowest average at N2.87 billion per LGA, followed by Imo with N3.05 billion and Akwa Ibom with N3.17 billion. Ekiti and Abia recorded N3.18 billion and N3.27 billion, respectively.
The report presents the figures as a snapshot of how FAAC receipts were distributed across the tiers of government, states, and local councils in the first six months of 2026.
