Federation Account Allocation Committee (FAAC)

Transcription

1 Federation Account Allocation Committee (FAAC) (JANUARY 2018 Disbursement) Report Date: February 2018 Data Source: National Bureau of Statistics / Office of The Accountant General of The Federation

2 Contents Executive Summary 1 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the Month of Decem ber, 2017 Shared in January, 2018 Distribution of Revenue Allocation to FGN by FAAC for the Month of December, 2017 Shared in January, 2018 Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2018 Abia Adamawa Akwa -ibom Anambra Bauchi Bayelsa Benue Borno Cross River Delta Ebonyi Edo Ekiti Enugu Gombe Imo Jigawa Kaduna Kano Katsina Kebbi Kogi Kwara Lagos Nasarawa Niger Ogun Ondo Osun Oyo Plateau Rivers Sokoto Taraba Yobe Zamfara Appendix 100 Methodology Acknowledgements and Contacts

3 Executive Summary The Federation Account Allocation Committee (FAAC) disbursed the sum of N655.18bn to the three tiers of government in January 2018 from the revenue generated in December The amount disbursed comprised of N538.51bn from the Statutory Account and N83.96bn from Valued Added Tax (VAT). Also N14.713bn and N16.055bn were distributed as FOREX Equalisation while an excess bank charges of N1.938bn recovered was also distributed. Federal government received a total of N278.73bn from the N655.18bn shared. States received a total of N175.55bn and Local governments received N132.48bn. The sum of N51.74bn was shared among the oil producing states as 13% derivation fund. Revenue generating agencies such as Nigeria Customs Service (NCS), Federal Inland Revenue Service (FIRS) and Department of Petroleum Resources (DPR) received N4.12bn, N7.44bn and N3.10bn respectively as cost of revenue collections. Further breakdown of revenue allocation distribution to the Federal Government of Nigeria (FGN) revealed that the sum of N240.98bn was disbursed to the FGN consolidated revenue account; N5.06bn shared as share of derivation and ecology; N2.53bn as stabilization fund; N8.50bn for the development of natural resources; and N5.83bn to the Federal Capital Territory (FCT) Abuja. 1

4 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the month of December, 2017 Shared in January, 2018 BENEFICIARIES Statutory N251,520,782, Statutory N127,574,701,935.90? Bn FOREX Distribution N6,743,168,790.78? Bn FOREX Distribution N3,420,225,324.41? Bn FOREX Distribution N7,358,342,569.74? Bn FOREX Distribution N3,732,249, FGN? 1.938Bn Excess Bank Charges Rec N1,021,301, State? 1.938Bn Excess Bank Charges Rec N518,017, VAT N12,090,796, VAT N40,302,655, Total N278,734,391, Total N175,547,850, Statutory N98,354,747, Statutory N47,739,088,728.32? Bn FOREX Distribution N2,636,850,362.38? Bn FOREX Distribution N1,912,680, LGCs? Bn FOREX Distribution? 1.938Bn Excess Bank Charges Rec VAT N2,877,408, N399,370, N28,211,858, % Derivation Fund? Bn FOREX Distribution? 1.938Bn Excess Bank Charges Rec VAT N2,087,172, Total N132,480,234, Total N51,738,941, Statutory N3,638,296, Statutory N4,567,841,264.41? Bn FOREX ? Bn FOREX Distribution Distribution Cost of Collection - NCS? Bn FOREX? Distribution? 1.938Bn Excess ? 1.938Bn Excess Bank Charges Rec Bank Charges Rec VAT Bn FOREX Distribution N486,156, Cost of Collections - FIRS VAT N2,872,398, Total N4,124,453, Total N7,440,239,

5 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the month of December, 2017 Shared in January, 2018 Statutory N2,007,526, Statutory N3,104,679,078.04? Bn FOREX Distribution ? Bn FOREX Distribution FIRS/NCS Refund? Bn FOREX Distribution? 1.938Bn Excess Bank Charges Rec VAT Cost of Collection - DPR? Bn FOREX Distribution? 1.938Bn Excess Bank Charges Rec VAT Total N2,007,526, Total N3,104,679, TOTAL(ALL BENEFICIARIES) STATUTORY? BN FOREX DISTRIBUTION? BN FOREX DISTRIBUTION? 1.938BN EXCESS BANK CHARGES REC VAT N538,507,664, N14,712,924, N16,055,172, N1,938,689, N83,963,865, TOTAL N655,178,316,

6 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Gross Revenue Allocation by FAAC for the month of December, 2017 Shared in January, 2018 FG BENEFICIARIES? 1.938Bn Excess Bank Charges Rec N9,693, N2,387,251, Total Net Amount N2,530,785, N4,774,502, N8,021,163,894.17? 1.938Bn Excess Bank Charges Rec N19,386, Stabilization? 1.938Bn Excess Bank Charges Rec N15,855, Total Net Amount N5,061,571, Share of Derivation & Ecology Development of Natural Resources Total Net Amount N8,503,439, N231,563,362, N4,774,502,317.96? 1.938Bn Excess Bank Charges Rec N940,264, FGN (CRF Account) FCT-Abuja? 1.938Bn Excess Bank Charges Rec N19,386, Total Net Amount N240,988,799, Total Net Amount N5,833,036, SUB-TOTAL Gross Statutory Allocation N251,520,782,110.14? 1.938Bn Excess Bank Charges Rec N1,021,300, Total Net Amount N262,917,633,185.52? Bn FOREX Distribution =N48,852,335.91? Bn FOREX Distribution =N48,852, FCT Abuja N893,661,268.38? Bn FOREX Distribution =N26,144,423.13? 1.938Bn Excess Bank Charges Rec =N3,628, Deduction N 0.00 Value Added Tax N1,345,751, N2,293,144,537.09? Bn FOREX Distribution =N23,958,

7 FCT ABUJA Local Government Councils ABAJI ABUJA MUNICIPAL BWARI GWAGWALADA KUJE KWALI N323,848, N538,480, N382,303, N355,450, N345,032, N348,029,

8 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ABIA STATE No. of LGCs 17 BENEFICIARIES N3,150,244, % Share of Derivation (Net) N608,891, Gross Total N3,759,136, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N31,326, N0.00 N432,102, Net Statutory Allocation Gross VAT Allocation N3,295,708, N827,863, Distribution of? Billion from FOREX Equalisation =N118,766, Distribution of? Billion from FOREX Equalisation =N103,637, Total Gross Amount N4,822,196, Distribution of? 1.938B Excess Bank Charges =N12,791, Total Net Amount N4,358,767, LGAs N2,041,467, Distribution of? Billion FOREX Equalisation =N54,730, Distribution of N16.055Billion FOREX Equalisation =N59,723, Distribution of N1.938Billion form Excess Bank Charges =N8,289, Deduction N 0.00 Value Added Tax N492,781, N2,656,993,

9 ABIA STATE Local Government Councils ABA NORTH ABA SOUTH AROCHUKWU BENDE IKWUANO ISIALA NGWA NORTH ISIALA NGWA SOUTH ISUIKWUATO NNEOCHI OBIOMA NGWA OHAFIA OSISIOMA UGWUNAGBO UKWA EAST UKWA WEST UMUAHIA NORTH UMUAHIA SOUTH N136,280, N229,514, N159,352, N163,135, N147,954, N152,857, N148,004, N143,759, N156,051, N158,993, N174,927, N168,135, N127,715, N120,555, N126,401, N184,506, N158,845,

10 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ADAMAWA STATE No. of LGCs 21 BENEFICIARIES N3,351,318, % Share of Derivation (Net) N0.00 Gross Total N3,351,318, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N35,765, N0.00 N330,357, Net Statutory Allocation Gross VAT Allocation N2,985,196, N873,348, Distribution of? Billion from FOREX Equalisation =N98,044, Distribution of? Billion from FOREX Equalisation =N89,847, Total Gross Amount N4,426,166, Distribution of? 1.938B Excess Bank Charges =N13,608, Total Net Amount N4,060,044, LGAs N2,575,018, Distribution of? Billion FOREX Equalisation =N69,035, Distribution of N16.055Billion FOREX Equalisation =N75,333, Distribution of N1.938Billion form Excess Bank Charges =N10,455, Deduction N 0.00 Value Added Tax N594,981, N3,324,824,

11 ADAMAWA STATE DEMSA FUFORE GANYE GIREI GOMBI GUYUK HONG JADA YOLA-NORTH LAMURDE MADAGALI MAIHA MAYO-BELWA MICHIKA MUBI NORTH MUBI SOUTH NUMAN SHELLENG Local Government Councils N165,027, N196,566, N169,478, N149,946, N149,654, N159,957, N171,034, N177,520, N159,983, N141,341, N144,544, N140,663, N161,499, N157,565, N151,408, N141,655, N133,653, N151,654,

12 ADAMAWA STATE SONG TOUNGO YOLA-SOUTH Local Government Councils N186,226, N155,470, N159,974,

13 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 AKWA IBOM STATE No. of LGCs 31 BENEFICIARIES N3,382,462, % Share of Derivation (Net) N12,087,411, Gross Total N15,469,873, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N111,225, N0.00 N977,490, Net Statutory Allocation Gross VAT Allocation N14,381,157, N914,806, Distribution of? Billion from FOREX Equalisation =N651,655, Distribution of? Billion from FOREX Equalisation =N597,582, Total Gross Amount N17,647,652, Distribution of? 1.938B Excess Bank Charges =N13,734, Total Net Amount N16,558,936, LGAs N3,429,773, Distribution of? Billion FOREX Equalisation =N91,950, Distribution of N16.055Billion FOREX Equalisation =N100,339, Distribution of N1.938Billion form Excess Bank Charges =N13,926, Deduction N 0.00 Value Added Tax N809,239, N4,445,230,

14 AKWA IBOM STATE ABAK EASTERN OBOLO EKET EKPE ATAI ESSIEN UDIM ETIM EKPO ETINAN IBENO IBESIKPO ASUTAN IBIONO IBOM IKA IKONO IKOT ABASI IKOT EKPENE INI ITU MBO MKPAT ENIN Local Government Councils N150,735, N118,834, N156,583, N120,858, N161,656, N139,491, N158,737, N127,213, N147,672, N161,484, N124,120, N146,197, N146,238, N150,662, N137,333, N141,393, N132,329, N162,884,

15 AKWA IBOM STATE NSIT IBOM NSIT UBIUM OBAT AKARA OKOBO ONNA ORON ORUK ANAM UDUNG UKO UKANAFUN UQUO URUAN URUE OFFONG/ORUK UYO Local Government Councils N136,555, N143,560, N149,483, N129,663, N135,467, N135,956, N161,105, N120,162, N146,978, N120,827, N154,094, N129,074, N197,874,

16 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ANAMBRA STATE No. of LGCs 21 BENEFICIARIES N3,345,040, % Share of Derivation (Net) N0.00 Gross Total N3,345,040, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N36,392, N0.00 N89,972, Net Statutory Allocation Gross VAT Allocation N3,218,675, N952,021, Distribution of? Billion from FOREX Equalisation =N97,860, Distribution of? Billion from FOREX Equalisation =N89,679, Total Gross Amount N4,498,184, Distribution of? 1.938B Excess Bank Charges =N13,582, Total Net Amount N4,371,819, LGAs N2,588,934, Distribution of? Billion FOREX Equalisation =N69,408, Distribution of N16.055Billion FOREX Equalisation =N75,740, Distribution of N1.938Billion form Excess Bank Charges =N10,512, Deduction N 0.00 Value Added Tax N650,830, N3,395,425,

17 ANAMBRA STATE AGUATA ANAMBRA EAST ANAMBRA WEST ANIOCHA AWKA NORTH AWKA SOUTH AYAMELUM DUNUKOFIA EKWUSIGWO IDEMILI NORTH IDEMILI SOUTH IHIALA NJIKOKA NNEWI NORTH NNEWI SOUTH OGBARU ONISHA NORTH ONISHA SOUTH Local Government Councils N222,082, N147,092, N151,358, N183,988, N138,012, N159,609, N148,294, N131,863, N147,456, N233,162, N162,282, N197,105, N145,402, N144,954, N172,876, N165,947, N138,408, N143,166,

18 ANAMBRA STATE ORUMBA NORTH ORUMBA SOUTH OYI Local Government Councils N154,594, N156,987, N150,778,

19 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 BAUCHI STATE No. of LGCs 20 BENEFICIARIES N4,024,195, % Share of Derivation (Net) N0.00 Gross Total N4,024,195, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N55,909, N305,669, N359,793, Net Statutory Allocation Gross VAT Allocation N3,302,823, N980,104, Distribution of? Billion from FOREX Equalisation =N117,729, Distribution of? Billion from FOREX Equalisation =N107,887, Total Gross Amount N5,246,257, Distribution of? 1.938B Excess Bank Charges =N16,340, Total Net Amount N4,524,885, LGAs N2,938,952, Distribution of? Billion FOREX Equalisation =N78,792, Distribution of N16.055Billion FOREX Equalisation =N85,980, Distribution of N1.938Billion form Excess Bank Charges =N11,933, Deduction N 0.00 Value Added Tax N653,756, N3,769,414,

20 BAUCHI STATE ALKALERI ANAMBRA EAST BOGORO DAMBAN DARAZO DASS GAMAWA GANJUWA GIADE I/GADAU JAMA'ARE KATAGUM KIRFI MISAU NINGI SHIRA TAFAWA BALEWA TORO Local Government Councils N243,705, N296,234, N132,078, N155,813, N196,286, N131,639, N207,556, N207,009, N149,976, N172,094, N133,745, N203,750, N165,091, N195,159, N247,840, N187,065, N183,683, N253,223,

21 BAUCHI STATE WARJI ZAKI Local Government Councils N144,344, N163,114,

22 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 BAYELSA STATE No. of LGCs 8 BENEFICIARIES N2,976,761, % Share of Derivation (Net) N9,625,799, Gross Total N12,602,560, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N28,391, N421,546, N1,191,608, Net Statutory Allocation Gross VAT Allocation N10,961,013, N730,917, Distribution of? Billion from FOREX Equalisation =N481,996, Distribution of? Billion from FOREX Equalisation =N416,469, Total Gross Amount N14,244,031, Distribution of? 1.938B Excess Bank Charges =N12,087, Total Net Amount N12,602,484, LGAs N1,196,261, Distribution of? Billion FOREX Equalisation =N32,071, Distribution of N16.055Billion FOREX Equalisation =N34,997, Distribution of N1.938Billion form Excess Bank Charges =N4,857, Deduction N 0.00 Value Added Tax N261,345, N1,529,532,

23 BAYELSA STATE BRASS EKERMOR KOLOKUMA/OPOKUMA NEMBE OGBIA SAGBAMA SOUTHERN IJAW YENAGOA Local Government Councils N181,897, N209,385, N139,765, N169,879, N180,079, N177,999, N242,045, N228,478,

24 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 BENUE STATE No. of LGCs 23 BENEFICIARIES N3,772,943, % Share of Derivation (Net) N0.00 Gross Total N3,772,943, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N20,792, N103,855, N423,541, Net Statutory Allocation Gross VAT Allocation N3,224,753, N940,404, Distribution of? Billion from FOREX Equalisation =N110,378, Distribution of? Billion from FOREX Equalisation =N101,151, Total Gross Amount N4,940,198, Distribution of? 1.938B Excess Bank Charges =N15,320, Total Net Amount N4,392,008, LGAs N3,198,035, Distribution of? Billion FOREX Equalisation =N85,738, Distribution of N16.055Billion FOREX Equalisation =N93,559, Distribution of N1.938Billion form Excess Bank Charges =N12,985, Deduction N (139,538,498.52) Value Added Tax N681,248, N3,932,028,

25 BENUE STATE ADO AGATU APA BURUKU GBOKO GUMA GWER EAST GWER WEST KATSINA ALA KONSHISHA KWANDE LOGO MAKURDI OBI OGBADIBO OHIMINI OJU OKPOKWU Local Government Councils N172,536, N151,144, N145,835, N175,956, N230,369, N184,348, N174,417, N150,520, N191,123, N182,286, N206,314, N160,003, N195,396, N140,289, N148,251, N133,541, N170,489, N161,585,

26 BENUE STATE OTUKPO TARKA UKUM USHONGO VANDEIKYA Local Government Councils N190,425, N129,644, N179,233, N173,466, N184,846,

27 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 BORNO STATE No. of LGCs 27 BENEFICIARIES N4,179,880, % Share of Derivation (Net) N0.00 Gross Total N4,179,880, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N17,411, N0.00 N323,071, Net Statutory Allocation Gross VAT Allocation N3,839,398, N925,961, Distribution of? Billion from FOREX Equalisation =N122,284, Distribution of? Billion from FOREX Equalisation =N112,060, Total Gross Amount N5,357,159, Distribution of? 1.938B Excess Bank Charges =N16,972, Total Net Amount N5,016,676, LGAs N3,472,108, Distribution of? Billion FOREX Equalisation =N93,085, Distribution of N16.055Billion FOREX Equalisation =N101,577, Distribution of N1.938Billion form Excess Bank Charges =N14,098, Deduction N 0.00 Value Added Tax N745,293, N4,426,163,

28 BORNO STATE ABADAN ASKIRA UBA BAMA BAYO BIU CHIBOK DAMBOA DIKWA GUBIO GUZAMALA GWOZA HAWUL JERE KAGA KALA BALGE KONDUGA KUKAWA KWAYA KUSAR Local Government Councils N157,449, N155,344, N215,175, N127,081, N172,896, N125,999, N206,136, N139,744, N164,164, N140,539, N202,794, N144,406, N168,173, N144,935, N133,507, N191,188, N199,048, N115,496,

29 BORNO STATE MAFA MAGUMERI MAIDUGURI METRO MARTE MOBBAR MONGUNO NGALA NGANZAI SHANI Local Government Councils N150,897, N176,285, N267,546, N162,078, N151,958, N148,521, N173,967, N147,188, N143,638,

30 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 CROSS RIVER STATE No. of LGCs 18 BENEFICIARIES N3,383,039, % Share of Derivation (Net) N0.00 Gross Total N3,383,039, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N231,962, N633,134, N665,694, Net Statutory Allocation Gross VAT Allocation N,852,247, N817,331, Distribution of? Billion from FOREX Equalisation =N98,972, Distribution of? Billion from FOREX Equalisation =N90,697, Total Gross Amount N4,403,777, Distribution of? 1.938B Excess Bank Charges =N13,736, Total Net Amount N2,872,986, LGAs N2,238,358, Distribution of? Billion FOREX Equalisation =N60,009, Distribution of N16.055Billion FOREX Equalisation =N65,484, Distribution of N1.938Billion form Excess Bank Charges =N9,088, Deduction N (38,551,266.10) Value Added Tax N505,789, N2,840,179,

31 CROSS RIVER STATE ABI AKAMKPA AKPABUYO BAKASSI BEKWARA BIASE BOKI CALABAR MUNICIPAL CALABAR SOUTH ETUNG IKOM OBANLIKU OBUBRA OBUDU ODUKPANI OGAJA YAKURR YALA Local Government Councils N151,442, N183,757, N184,359, N116,860, N140,071, N161,238, N181,680, N149,680, N158,351, N123,770, N165,365, N142,810, N159,275, N151,582, N170,119, N160,450, N162,453, N176,907,

32 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 DELTA STATE No. of LGCs 25 BENEFICIARIES N3,415,925, % Share of Derivation (Net) N12,874,511, Gross Total N16,290,436, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N22,321, N1,098,907, N1,177,175, Net Statutory Allocation Gross VAT Allocation N13,992,031, N968,661, Distribution of? Billion from FOREX Equalisation =N658,321, Distribution of? Billion from FOREX Equalisation =N665,251, Total Gross Amount N18,596,542, Distribution of? 1.938B Excess Bank Charges =N13,870, Total Net Amount N16,298,137, LGAs N2,868,135, Distribution of? Billion FOREX Equalisation =N76,893, Distribution of N16.055Billion FOREX Equalisation =N83,908, Distribution of N1.938Billion form Excess Bank Charges =N11,646, Deduction N 0.00 Value Added Tax N732,009, N3,772,592,

33 DELTA STATE Local Government Councils ANIOCHA NORTH ANIOCHA SOUTH BOMADI BURUTU ETHIOPE EAST ETHIOPE WEST IKA NORTH EAST IKA SOUTH ISOKO NORTH ISOKO SOUTH NDOKWA EAST NDOKWA WEST OKPE OSHIMILI NORTH OSHIMILI SOUTH PATANI SAPELE UDU N129,432, N140,935, N121,259, N170,952, N157,892, N161,138, N167,724, N158,286, N149,545, N168,957, N139,737, N146,106, N135,049, N131,934, N142,995, N118,088, N148,950, N153,352,

34 DELTA STATE Local Government Councils UGHELLI NORTH UGHELLI SOUTH UKWUANI UVWIE WARRI SOUTH WARRI NORTH WARRI SOUTH-WEST N202,437, N162,016, N129,538, N151,841, N187,952, N151,307, N145,157,

35 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 EBONYI STATE No. of LGCs 13 BENEFICIARIES N3,009,812, % Share of Derivation (Net) N0.00 Gross Total N3,009,812, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N31,282, N0.00 N304,657, Net Statutory Allocation Gross VAT Allocation N2,673,871, N779,499, Distribution of? Billion from FOREX Equalisation =N88,053, Distribution of? Billion from FOREX Equalisation =N80,691, Total Gross Amount N3,970,277, Distribution of? 1.938B Excess Bank Charges =N12,221, Total Net Amount N3,634,337, LGAs N1,655,793, Distribution of? Billion FOREX Equalisation =N44,391, Distribution of N16.055Billion FOREX Equalisation =N48,440, Distribution of N1.938Billion form Excess Bank Charges =N6,723, Deduction N (47,319,565.83) Value Added Tax N385,108, N2,093,137,

36 EBONYI STATE ABAKALIKI AFIKPO NORTH AFIKPO SOUTH EBONYI EZZA NORTH EZZA SOUTH IKWO ISHIELU IVO IZZI OHAOZARA OHAUKWU ONICHA Local Government Councils N159,881, N152,029, N153,136, N146,790, N147,530, N151,568, N177,773, N157,065, N142,787, N195,658, N153,640, N169,712, N185,561,

37 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 EDO STATE No. of LGCs 18 BENEFICIARIES N3,145,736, % Share of Derivation (Net) N1,703,143, Gross Total N4,848,879, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N64,088, N520,000, N393,356, Net Statutory Allocation Gross VAT Allocation N3,871,434, N904,797, Distribution of? Billion from FOREX Equalisation =N159,553, Distribution of? Billion from FOREX Equalisation =N134,587, Total Gross Amount N6,060,592, Distribution of? 1.938B Excess Bank Charges =N12,773, Total Net Amount N5,083,147, LGAs N2,194,512, Distribution of? Billion FOREX Equalisation =N58,833, Distribution of N16.055Billion FOREX Equalisation =N64,201, Distribution of N1.938Billion form Excess Bank Charges =N8,910, Deduction N 0.00 Value Added Tax N558,424, N2,884,882,

38 EDO STATE Local Government Councils AKOKO EDO EGOR ESAN CENTRAL ESAN NORTH EAST ESAN SOUTH EAST ESAN WEST ETSAKO CENTRAL ETSAKO EAST ETSAKO WEST IGUEBEN IKPOBA OKHA OREDO ORHIONWON OVIA NORTH EAST OVIA SOUTH WEST OWAN EAST OWAN WEST UHUNMWODE N197,566, N194,159, N128,084, N131,930, N155,478, N134,173, N132,380, N152,530, N168,077, N123,322, N212,350, N217,514, N168,150, N160,063, N170,880, N154,534, N128,607, N155,076,

39 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 EKITI STATE No. of LGCs 16 BENEFICIARIES N3,008,113, % Share of Derivation (Net) N0.00 Gross Total N3,008,113, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N45,608, N499,654, N424,531, Net Statutory Allocation Gross VAT Allocation N2,038,318, N780,612, Distribution of? Billion from FOREX Equalisation =N88,003, Distribution of? Billion from FOREX Equalisation =N80,646, Total Gross Amount N3,969,590, Distribution of? 1.938B Excess Bank Charges =N12,214, Total Net Amount N2,999,795, LGAs N1,742,522, Distribution of? Billion FOREX Equalisation =N46,716, Distribution of N16.055Billion FOREX Equalisation =N50,978, Distribution of N1.938Billion form Excess Bank Charges =N7,075, Deduction N 0.00 Value Added Tax N442,899, N2,290,191,

40 EKITI STATE ADO EKITI AIYEKIRE EFON EKITI EAST EKITI SOUTH WEST EKITI WEST EMURE IDO-OSI IJERO IKERE IKOLE ILEJEMEJI IREPODUN/IFELODUN ISE/ORUN MOBA OYE Local Government Councils N187,216, N141,683, N132,675, N139,299, N147,598, N150,790, N124,252, N151,366, N163,742, N142,570, N152,085, N107,781, N136,085, N132,506, N142,241, N138,295,

41 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ENUGU STATE No. of LGCs 17 BENEFICIARIES N3,383,331, % Share of Derivation (Net) N0.00 Gross Total N3,383,331, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N45,799, N147,102, N206,468, Net Statutory Allocation Gross VAT Allocation N2,983,961, N869,720, Distribution of? Billion from FOREX Equalisation =N98,980, Distribution of? Billion from FOREX Equalisation =N90,705, Total Gross Amount N4,456,476, Distribution of? 1.938B Excess Bank Charges =N13,738, Total Net Amount N4,057,106, LGAs N2,229,656, Distribution of? Billion FOREX Equalisation =N59,776, Distribution of N16.055Billion FOREX Equalisation =N65,229, Distribution of N1.938Billion form Excess Bank Charges =N9,053, Deduction N 0.00 Value Added Tax N521,118, N2,884,834,

42 ENUGU STATE AGWU ANINRI ENUGU EAST ENUGU NORTH ENUGU SOUTH EZEAGU IGBO ETITI IGBO EZE NORTH IGBO EZE SOUTH ISI UZO NKANU EAST NKANU WEST NSUKKA OJI RIVER UDENU UDI UZO UWANI Local Government Councils N170,733, N144,848, N195,255, N183,632, N175,884, N168,551, N172,289, N186,895, N166,413, N157,503, N163,601, N159,535, N208,226, N143,665, N159,296, N180,191, N148,309,

43 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 GOMBE STATE No. of LGCs 11 BENEFICIARIES N3,168,861, % Share of Derivation (Net) N0.00 Gross Total N3,168,861, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N30,538, N361,446, N272,954, Net Statutory Allocation Gross VAT Allocation N2,503,921, N767,998, Distribution of? Billion from FOREX Equalisation =N92,706, Distribution of? Billion from FOREX Equalisation =N84,955, Total Gross Amount N4,127,389, Distribution of? 1.938B Excess Bank Charges =N12,867, Total Net Amount N3,462,449, LGAs N1,527,762, Distribution of? Billion FOREX Equalisation =N40,958, Distribution of N16.055Billion FOREX Equalisation =N44,695, Distribution of N1.938Billion form Excess Bank Charges =N6,203, Deduction N(53,983,557.43) Value Added Tax N344,388, N1,910,025,

44 GOMBE STATE AKKO BALANGA BILLIRI DUKKU FUNAKAYE GOMBE KALTUNGO KWAMI NAFADA SHOMGOM YAMALTU/DEBA Local Government Councils N228,087, N167,346, N167,630, N180,658, N178,174, N193,473, N150,959, N163,045, N147,424, N141,746, N191,478,

45 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 IMO STATE No. of LGCs 27 BENEFICIARIES N3,497,866, % Share of Derivation (Net) N341,074, Gross Total N3,838,940, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N46,358, N0.00 N822,267, Net Statutory Allocation Gross VAT Allocation N2,970,314, N922,714, Distribution of? Billion from FOREX Equalisation =N122,067, Distribution of? Billion from FOREX Equalisation =N112,388, Total Gross Amount N5,010,314, Distribution of? 1.938B Excess Bank Charges =N14,203, Total Net Amount N4,141,688, LGAs N2,988,236, Distribution of? Billion FOREX Equalisation =N80,113, Distribution of N16.055Billion FOREX Equalisation =N87,422, Distribution of N1.938Billion form Excess Bank Charges =N12,133, Deduction N 0.00 Value Added Tax N740,921, N3,908,826,

46 IMO STATE Local Government Councils ABOH MBAISE AHIAZU MBAISE EHIME MBANO EZINIHITTE MBAISE IDEATO NORTH IDEATO SOUTH IHITTE UBOMA IKEDURU ISIALA MBANO ISU MBAITOLI NGOR/OKPALA NJABA NKWANGELE NKWERRE OBOWO OGUTA OHAJI/EGBEMA N157,550, N148,561, N136,420, N145,501, N153,516, N154,025, N138,464, N146,854, N164,752, N147,105, N179,196, N152,469, N139,575, N135,558, N120,721, N131,183, N151,027, N163,612,

47 IMO STATE Local Government Councils OKIGWE ONUIMO ORLU ORSU ORU ORU WEST OWERRI MUNICIPAL OWERRI NORTH OWERRI WEST N143,981, N128,888, N141,928, N137,434, N133,287, N137,351, N138,961, N149,064, N131,829,

48 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 JIGAWA STATE No. of LGCs 27 BENEFICIARIES N3,762,279, % Share of Derivation (Net) N0.00 Gross Total N3,762,279, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N25,733, N0.00 N163,223, Net Statutory Allocation Gross VAT Allocation N3,573,322, N1,003,199, Distribution of? Billion from FOREX Equalisation =N110,067, Distribution of? Billion from FOREX Equalisation =N100,865, Total Gross Amount N4,991,688, Distribution of? 1.938B Excess Bank Charges =N15,276, Total Net Amount N4,802,730, LGAs N3,139,423, Distribution of? Billion FOREX Equalisation =N84,166, Distribution of N16.055Billion FOREX Equalisation =N91,845, Distribution of N1.938Billion form Excess Bank Charges =N12,747, Deduction N 0.00 Value Added Tax N790,667, N4,118,849,

49 JIGAWA STATE AUYO BABURA BIRNIN KUDU BIRNIWA GAGARAWA BUJI DUTSE GARKI GUMEL GURI GWARAM GWIWA HADEJIA JAHUN KAFIN HAUSA KAUGAMA KAZAURE KIRI-KASAMMA Local Government Councils N139,471, N164,526, N202,802, N152,432, N131,050, N130,047, N181,278, N151,997, N133,980, N140,549, N194,676, N144,374, N124,952, N169,497, N189,012, N139,473, N148,029, N154,948,

50 JIGAWA STATE KIYAWA MAIGATARI MALAM MADORI MIGA RINGIM RONI SULE TAKARKAR TAURA YANKWASHI 131,772, Local Government Councils N157,927, N159,444, N150,183, N138,187, N167,225, N124,875, N153,753, N142,377, N108,838,

51 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 KADUNA STATE No. of LGCs 23 BENEFICIARIES N4,407,948, % Share of Derivation (Net) N0.00 Gross Total N4,407,948, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N180,575, N0.00 N203,254, Net Statutory Allocation Gross VAT Allocation N4,024,118, N1,193,502, Distribution of? Billion from FOREX Equalisation =N118,175, Distribution of? Billion from FOREX Equalisation =N17,898, Total Gross Amount N5,866,480, Distribution of? 1.938B Excess Bank Charges =N16,340, Total Net Amount N5,482,650, LGAs N3,530,578, Distribution of? Billion FOREX Equalisation =N94,653, Distribution of N16.055Billion FOREX Equalisation =N103,288, Distribution of N1.938Billion form Excess Bank Charges =N14,335, Deduction N 0.00 Value Added Tax N844,154, N4,587,011,

52 KADUNA STATE BIRNIN GWARI CHIKUN GIWA GWAGWADA IGABI IKARA JABA JEMA'A KACHIA KADUNA NORTH KADUNA SOUTH KAGARKO KAURA KAURU KUBAU KUDAN LERE MAKARFI Local Government Councils N235,294, N245,654, N205,768, N156,581, N259,041, N174,683, N154,150, N202,831, N217,783, N214,562, N228,914, N194,183, N171,844, N172,749, N201,857, N156,400, N217,825, N148,682,

53 KADUNA STATE SABON GARI SANGA SOBA ZANGON KATAF ZARIA Local Government Councils N195,232, N161,527, N206,412, N227,758, N237,272,

54 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 KANO STATE No. of LGCs 44 BENEFICIARIES N5,336,312, % Share of Derivation (Net) N0.00 Gross Total N5,336,312, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N54,328, N0.00 N484,869, Net Statutory Allocation Gross VAT Allocation N4,797,114, N1,495,853, Distribution of? Billion from FOREX Equalisation =N156,115, Distribution of? Billion from FOREX Equalisation =N143,064, Total Gross Amount N7,153,014, Distribution of? 1.938B Excess Bank Charges =N21,668, Total Net Amount N6,613,816, LGAs N5,620,984, Distribution of? Billion FOREX Equalisation =N150,696, Distribution of N16.055Billion FOREX Equalisation =N164,444, Distribution of N1.938Billion form Excess Bank Charges =N22,824, Deduction N 0.00 Value Added Tax N1,434,640, N7,393,589,

55 KANO STATE Local Government Councils AJINGI ALBASU BAGWAI BEBEJI BICHI BUNKURE DALA DANBATTA DAWAKIN KUDU DAWAKIN TOFA DOGUWA FAGGE GABASAWA GARKO GARUN MALLAM GAYA GEZAWA GWALE N153,345, N157,300, N144,528, N155,857, N187,639, N150,484, N239,437, N164,736, N175,718, N178,075, N161,742, N161,923, N168,503, N150,876, N147,461, N162,322, N185,738, N220,708,

56 KANO STATE Local Government Councils GWARZO KABO KANO MUNICIPAL KARAYE KIBIYA KIRU KUMBOTSO KUNCHI KURA MADOBI MAKODA MINJIBIR NASSARAWA RANO RIMIN GADO ROGO SHANONO SUMAILA N153,975, N147,665, N214,691, N143,318, N144,095, N185,525, N190,674, N143,798, N143,403, N143,024, N169,515, N170,061, N293,391, N147,514, N143,827, N174,467, N144,539, N182,281,

57 KANO STATE Local Government Councils TAKAI TARAUNI TOFA TSANYAWA TUDUN WADA UNGOGO WARAWA WUDIL N161,264, N167,543, N131,464, N145,941, N177,614, N210,296, N137,287, N160,005,

58 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 No. of LGCs 34 BENEFICIARIES N4,135,490, % Share of Derivation (Net) N0.00 Gross Total N4,135,490, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N99,227, N0.00 N636,773, Net Statutory Allocation Gross VAT Allocation N3,399,489, N1,068,918, Distribution of? Billion from FOREX Equalisation =N120,985, Distribution of? Billion from FOREX Equalisation =N110,870, Total Gross Amount N5,453,057, Distribution of? 1.938B Excess Bank Charges =N16,792, Total Net Amount N4,717,056, LGAs N4,279,350, Distribution of? Billion FOREX Equalisation =N114,727, Distribution of N16.055Billion FOREX Equalisation =N125,194, Distribution of N1.938Billion form Excess Bank Charges =N17,376, Deduction N 0.00 Value Added Tax N971,967, N5,508,616,

59 KATSINA STATE BAKORI BATAGARAWA BATSARI BAURE BINDAWA CHARANCHI DAN-MUSA DANDUME DANJA DAURA DUTSI DUTSINMA FASKARI FUNTUA INGAWA JIBIA KAFUR KAITA Local Government Councils N158,499, N164,621, N177,980, N168,104, N156,447, N147,224, N146,172, N156,665, N147,414, N178,097, N146,473, N162,858, N176,510, N177,954, N156,071, N172,211, N178,853, N171,399,

60 KATSINA STATE KANKARA KANKIA KATSINA KURFI KUSADA MAIADUA MALUMFASHI MANI MASHI MATAZU MUSAWA RIMI SABUWA SAFANA SANDAMU ZANGO Local Government Councils N188,824, N151,413, N208,283, N145,536, N137,789, N168,522, N166,745, N159,318, N161,824, N137,345, N162,787, N148,565, N151,861, N163,895, N156,940, N155,399,

61 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 KEBBI STATE No. of LGCs 21 BENEFICIARIES N3,552,406, % Share of Derivation (Net) N0.00 Gross Total N3,552,406, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N36,342, N0.00 N264,239, Net Statutory Allocation Gross VAT Allocation N3,251,824, N847,292, Distribution of? Billion from FOREX Equalisation =N103,927, Distribution of? Billion from FOREX Equalisation =N95,238, Total Gross Amount N4,613,289, Distribution of? 1.938B Excess Bank Charges =N14,424, Total Net Amount N4,312,706, LGAs N2,700,729, Distribution of? Billion FOREX Equalisation =N72,405, Distribution of N16.055Billion FOREX Equalisation =N79,010, Distribution of N1.938Billion form Excess Bank Charges =N10,966, Deduction N 0.00 Value Added Tax N581,299, N3,444,412,

62 KEBBI STATE Local Government Councils ALIERU AREWA ARGUNGU AUGIE BAGUDO BIRNIN -KEBBI BUNZA DANDI KAMBA DANKO /WASAGU FAKAI GWANDU JEGA KALGO KOKO/BESSE MAIYAMA NGASKI SAKABA SHANGA N124,635, N196,621, N170,955, N141,684, N187,540, N223,980, N154,729, N164,154, N204,681, N144,259, N152,732, N168,219, N138,509, N159,662, N181,642, N148,213, N144,329, N151,129,

63 KEBBI STATE Local Government Councils SURU YAURI ZURU N178,776, N140,681, N167,270,

64 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 KOGI STATE No. of LGCs 21 BENEFICIARIES N3,718,297, % Share of Derivation (Net) N0.00 Gross Total N3,718,297, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N23,941, N246,132, N328,819, Net Statutory Allocation Gross VAT Allocation N3,119,404, N867,451, Distribution of? Billion from FOREX Equalisation =N108,780, Distribution of? Billion from FOREX Equalisation =N99,686, Total Gross Amount N4,809,313, Distribution of? 1.938B Excess Bank Charges =N15,098, Total Net Amount N4,210,420, LGAs N2,791,402, Distribution of? Billion FOREX Equalisation =N74,836, Distribution of N16.055Billion FOREX Equalisation =N81,663, Distribution of N1.938Billion form Excess Bank Charges =N11,334, Deduction N(89,972,595.51) Value Added Tax N593,004, N3,462,267,

65 KOGI STATE Local Government Councils ADAVI AJAOKUTA ANKPA BASSA DEKINA IBAJI IDAH IGALAMELA IJUMU KABBA/BUNU KOGI KOTON KARFE MOPA-MURO OFU OGORI/MAGONGO OKEHI OKENE OLAMABORO N175,110, N153,103, N196,251, N154,076, N209,505, N161,631, N136,283, N160,499, N156,156, N165,389, N146,594, N186,001, N122,575, N179,368, N119,233, N174,953, N219,409, N164,343,

66 KOGI STATE Local Government Councils OMALA YAGBA EAST YAGBA WEST N153,765, N165,807, N162,207,

67 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 No. of LGCs 16 BENEFICIARIES N2,994,702, % Share of Derivation (Net) N0.00 Gross Total N2,994,702, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N34,961, N0.00 N347,813, Net Statutory Allocation Gross VAT Allocation N2,611,926, N785,738, Distribution of? Billion from FOREX Equalisation =N87,611, Distribution of? Billion from FOREX Equalisation =N80,286, Total Gross Amount N3,960,498, Distribution of? 1.938B Excess Bank Charges =N12,160, Total Net Amount N3,577,723, LGAs N1,975,209, Distribution of? Billion FOREX Equalisation =N52,954, Distribution of N16.055Billion FOREX Equalisation =N57,785, Distribution of N1.938Billion form Excess Bank Charges =N8,020, Deduction N 0.00 Value Added Tax N445,600, N2,539,569,

68 KWARA STATE ASA BARUTEN EDU EKITI IFELODUN ILORIN EAST ILORIN SOUTH ILORIN WEST IREPODUN KAI AMA MORO OFFA OKE-ERO OSIN OYUN PATEGI Local Government Councils N146,770, N229,276, N182,612, N114,491, N191,472, N168,868, N170,616, N204,978, N146,464, N184,100, N150,484, N135,355, N115,285, N115,019, N130,228, N153,542,

69 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 No. of LGCs 20 BENEFICIARIES N4,506,861, % Share of Derivation (Net) N0.00 Gross Total N4,506,861, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N802,753, N2,000,000, N0.00 Net Statutory Allocation Gross VAT Allocation N1,704,108, N7,772,176, Distribution of? Billion from FOREX Equalisation =N120,827, Distribution of? Billion from FOREX Equalisation =N18,300, Total Gross Amount N12,550,015, Distribution of? 1.938B Excess Bank Charges =N16,340, Total Net Amount N9,747,262, LGAs N3,364,761, Distribution of? Billion FOREX Equalisation =N90,207, Distribution of N16.055Billion FOREX Equalisation =N98,437, Distribution of N1.938Billion form Excess Bank Charges =N13,662, Deduction N 0.00 Value Added Tax N4,489,721, N8,056,791,

70 LAGOS STATE Local Government Councils AGEGE AJEROMI/IFELODUN ALIMOSHO AMOWO-ODOFIN APAPA BADAGRY EPE ETI-OSA IBEJU-LEKKI IFAKO/IJAYE IKEJA IKORODU KOSOFE LAGOS ISLAND LAGOS MAINLAND MUSHIN OJO OSHODI/ISOLO N404,475, N 469,233, N646,432, N361,843, N332,597, N348,450, N333,658, N365,982, N305,398, N395,424, N365,132, N434,433, N459,061, N329,186, N360,385, N450,997, N442,489, N448,314,

71 LAGOS STATE Local Government Councils SOMOLU SURULERE N386,705, N416,587,

72 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 NASARAWA STATE No. of LGCs 13 BENEFICIARIES N3,102,518, % Share of Derivation (Net) N0.00 Gross Total N3,102,518, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N26,961, N101,637, N124,304, Net Statutory Allocation Gross VAT Allocation N2,849,614, N753,501, Distribution of? Billion from FOREX Equalisation =N90,765, Distribution of? Billion from FOREX Equalisation =N83,177, Total Gross Amount N4,042,560, Distribution of? 1.938B Excess Bank Charges =N12,597, Total Net Amount N3,789,656, LGAs N1,762,227, Distribution of? Billion FOREX Equalisation =N47,244, Distribution of N16.055Billion FOREX Equalisation =N51,554, Distribution of N1.938Billion form Excess Bank Charges =N7,155, Deduction N(39,238,127.24) Value Added Tax N366,946, N2,195,890,

73 NASARAWA STATE Local Government Councils AKWANGA AWE DOMA KARU KEANA KEFFI KOKONA LAFIA NASARAWA NASARAWA EGGON OBI TOTO WAMBA N146,983, N162,649, N167,614, N197,252, N141,497, N135,138, N152,283, N238,557, N215,240, N168,779, N162,633, N169,389, N137,870,

74 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 No. of LGCs 25 BENEFICIARIES N3,985,046, % Share of Derivation (Net) N0.00 Gross Total N3,985,046, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N30,734, N275,631, N295,389, Net Statutory Allocation Gross VAT Allocation N3,383,291, N954,897, Distribution of? Billion from FOREX Equalisation =N116,584, Distribution of? Billion from FOREX Equalisation =N106,837, Total Gross Amount N5,179,547, Distribution of? 1.938B Excess Bank Charges =N16,181, Total Net Amount N4,577,791, LGAs N3,261,746, Distribution of? Billion FOREX Equalisation =N87,446, Distribution of N16.055Billion FOREX Equalisation =N95,423, Distribution of N1.938Billion form Excess Bank Charges =N13,244, Deduction N 0.00 Value Added Tax N722,584, N4,180,445,

75 NIGER STATE Local Government Councils AGAIE AGWARA BIDA BORGU BOSSO EDATI GBAKO GURARA KATCHA KONTAGORA LAPAI LAVUN MAGAMA MARIGA MASHEGU MINNA MOKWA MUYA N155,948, N133,201, N157,136, N235,521, N151,776, N159,133, N150,276, N134,954, N145,545, N159,378, N153,814, N180,759, N182,675, N200,090, N231,386, N157,584, N205,254, N141,187,

76 NIGER STATE Local Government Councils PAIKORO RAFI RIJAU SHIRORO SULEJA TAFA WUSHISHI N161,917, N183,760, N174,312, N204,189, N157,213, N125,942, N137,482,

77 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 OGUN STATE No. of LGCs 20 BENEFICIARIES N3,125,560, % Share of Derivation (Net) N0.00 Gross Total N3,125,560, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N72,750, N0.00 N1,133,331, Net Statutory Allocation Gross VAT Allocation N1,919,478, N961,565, Distribution of? Billion from FOREX Equalisation =N91,439, Distribution of? Billion from FOREX Equalisation =N83,794, Total Gross Amount N4,275,051, Distribution of? 1.938B Excess Bank Charges =N12,691, Total Net Amount N3,068,969, LGAs N2,326,918, Distribution of? Billion FOREX Equalisation =N62,383, Distribution of N16.055Billion FOREX Equalisation =N68,074, Distribution of N1.938Billion form Excess Bank Charges =N9,448, Deduction N(115,776,950.40) Value Added Tax N632,543, N2,983,591,

78 OGUN STATE Local Government Councils ABEOKUTA NORTH ABEOKUTA SOUTH ADO-ODO/OTA EGBADO NORTH EGBADO SOUTH EWEKORO REMO NORTH IFO IJEBU EAST IJEBU NORTH IJEBU ODE IKENNE IJEBU NORTH EAST IMEKO-AFON IPOKIA OBAFEMI/OWODE ODEDAH ODOGBOLU N153,818, N160,888, N248,047, N158,142, N143,592, N108,282, N106,236, N244,006, N138,889, N178,762, N137,293, N124,210, N111,054, N125,761, N134,922, N163,307, N134,433, N127,505,

79 OGUN STATE Local Government Councils OGUN WATERSIDE SHAGAMU N118,950, N165,486,

80 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ONDO STATE No. of LGCs 18 BENEFICIARIES N3,131,752, % Share of Derivation (Net) N1,506,628, Gross Total N4,638,381, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N50,606, N725,882, N236,499, Net Statutory Allocation Gross VAT Allocation N3,625,393, N881,185, Distribution of? Billion from FOREX Equalisation =N170,455, Distribution of? Billion from FOREX Equalisation =N153,857, Total Gross Amount N5,856,596, Distribution of? 1.938B Excess Bank Charges =N12,716, Total Net Amount N4,843,608, LGAs N2,222,354, Distribution of? Billion FOREX Equalisation =N59,580, Distribution of N16.055Billion FOREX Equalisation =N65,015, Distribution of N1.938Billion form Excess Bank Charges =N9,023, Deduction N(47,177,126.82) Value Added Tax N547,908, N2,856,705,

81 ONDO STATE Local Government Councils AKOKO NORTH EAST AKOKO NORTH WEST AKOKO SOUTH WEST AKOKO SOUTH EAST AKURE NORTH AKURE SOUTH IDANRE IFEDORE OKITIPUPA ILAJE ESE-EDO ILE-OLUJI-OKEIGBO IRELE ODIGBO ONDO EAST ONDO WEST OSE OWO N157,569, N167,450, N170,899, N125,650, N133,621, N205,747, N142,472, N146,221, N173,810, N189,468, N144,715, N149,973, N139,585, N173,446, N115,856, N190,547, N151,629, N178,039,

82 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 OSUN STATE No. of LGCs 30 BENEFICIARIES N3,068,262, % Share of Derivation (Net) N0.00 Gross Total N3,068,262, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N95,247, N945,881, N1,375,047, Net Statutory Allocation Gross VAT Allocation N652,086, N865,256, Distribution of? Billion from FOREX Equalisation =N89,763, Distribution of? Billion from FOREX Equalisation =N82,258, Total Gross Amount N4,118,000, Distribution of? 1.938B Excess Bank Charges =N12,458, Total Net Amount N1,701,823, LGAs N3,010,234, Distribution of? Billion FOREX Equalisation =N80,703, Distribution of N16.055Billion FOREX Equalisation =N88,065, Distribution of N1.938Billion form Excess Bank Charges =N12,223, Deduction N(82,028,645.40) Value Added Tax N757,522, N3,866,720,

83 OSUN STATE Local Government Councils ATAKUMOSA EAST ATAKUMOSA WEST AIYEDADE AIYEDIRE BOLUWADURO BORIPE EDE NORTH EDE SOUTH EGBEDORE EJIGBO IFE CENTRAL IFE EAST IFE NORTH IFE SOUTH IFEDAYO IFELODUN ILA ILESHA EAST N113,057, N112,861, N140,689, N122,726, N116,915, N134,543, N113,301, N116,400, N114,721, N131,030, N139,441, N158,414, N147,416, N130,587, N101,773, N129,600, N114,703, N121,449,

84 OSUN STATE Local Government Councils ILESHA WEST IREPODUN IREWOLE ISOKAN IWO OBOKUN ODO-OTIN OLA-OLUWA OLORUNDA ORIADE OROLU OSOGBO N127,198, N127,072, N137,072, N124,215, N153,055, N127,038, N161,240, N114,373, N137,433, N138,817, N122,498, N137,070,

85 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 OYO STATE No. of LGCs 33 BENEFICIARIES N3,773,360, % Share of Derivation (Net) N0.00 Gross Total N3,773,360, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N115,182, N99,912, N399,777, Net Statutory Allocation Gross VAT Allocation N3,158,487, N1,265,749, Distribution of? Billion from FOREX Equalisation =N110,391, Distribution of? Billion from FOREX Equalisation =N101,162, Total Gross Amount N5,265,984, Distribution of? 1.938B Excess Bank Charges =N15,321, Total Net Amount N4,651,111, LGAs N3,797,176, Distribution of? Billion FOREX Equalisation =N101,800, Distribution of N16.055Billion FOREX Equalisation =N111,087, Distribution of N1.938Billion form Excess Bank Charges =N15,418, Deduction N(83,688,581.46) Value Added Tax N1,061,025, N5,002,820,

86 OYO STATE Local Government Councils AFIJIO AKINYELE ATIBA ATISBO EGBEDA IBADAN NORTH IBADAN NORTH EAST IBADAN NORTH WEST IBADAN SOUTH EAST IBADAN SOUTH WEST IBARAPA CENTRAL IBARAPA NORTH IDO SAKI WEST IFELOJU IREPO ISEYIN ITESIWAJU N137,693, N160,136, N157,119, N162,658, N174,978, N180,356, N193,767, N142,258, N170,332, N177,665, N127,724, N131,989, N130,022, N191,253, N132,264, N137,746, N179,883, N152,508,

87 OYO STATE Local Government Councils IWAJOWA OLORUNSOGO KAJOLA LAGELU OGBOMOSHO NORTH OGBOMOSHO SOUTH OGO-OLUWA OLUYOLE ONA-ARA ORELOPE ORI IRE OYO EAST OYO WEST SAKI EAST IFEDAPO N140,678,520.0 N128,225, N159,854, N147,184, N154,444, N130,813, N119,714, N159,415, N174,625, N132,320, N156,719, N135,137, N136,359, N134,258, N152,708,

88 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 PLATEAU STATE No. of LGCs 17 BENEFICIARIES N3,513,123, % Share of Derivation (Net) N0.00 Gross Total N3,513,123, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N18,708, N609,914, N519,429, Net Statutory Allocation Gross VAT Allocation N2,365,140, N874,772, Distribution of? Billion from FOREX Equalisation =N102,777, Distribution of? Billion from FOREX Equalisation =N94,185, Total Gross Amount N4,599,123, Distribution of? 1.938B Excess Bank Charges =N14,265, Total Net Amount N3,451,140, LGAs N2,380,320, Distribution of? Billion FOREX Equalisation =N63,815, Distribution of N16.055Billion FOREX Equalisation =N69,637, Distribution of N1.938Billion form Excess Bank Charges =N9,665, Deduction N 0.00 Value Added Tax N523,001, N3,046,440,

89 PLATEAU STATE BARKIN LADI BASSA BOKKOS JOS EAST JOS NORTH JOS SOUTH KANAM KANKE LANGTANG NORTH LANGTANG SOUTH MANGU MIKANG PANKSHIN QUAN-PAN RIYOM SHENDAM WASE Local Government Councils N177,206, N179,195, N178,040, N136,836, N240,632, N206,816,993.2 N177,680, N157,677, N162,199, N153,229, N213,232, N143,801, N189,185, N189,274, N152,204, N191,042, N198,181,

90 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 RIVERS STATE No. of LGCs 23 BENEFICIARIES N3,628,224, % Share of Derivation (Net) N8,991,628, Gross Total N12,619,853, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N48,720, N0.00 N1,267,549, Net Statutory Allocation Gross VAT Allocation N11,303,583, N1,463,795, Distribution of? Billion from FOREX Equalisation =N494,620, Distribution of? Billion from FOREX Equalisation =N434,773, Total Gross Amount N15,027,775, Distribution of? 1.938B Excess Bank Charges =N14,732, Total Net Amount N13,711,505, LGAs N2,950,539, Distribution of? Billion FOREX Equalisation =N79,102, Distribution of N16.055Billion FOREX Equalisation =N86,319, Distribution of N1.938Billion form Excess Bank Charges =N11,980, Deduction N 0.00 Value Added Tax N984,306, N4,112,248,

91 RIVERS STATE AHOADA AHOADA WEST AKUKUTORU ANDONI ASARITORU BONNY DEGEMA ELEME EMOHUA ETCHE GONAKA IKWERRE KHANA OBIO/AKPOR OBUA/ODUAL OGBA/EGBEMA/NDONI OGU/BOLO OKRIKA Local Government Councils N151,654, N184,691, N167,976, N180,033, N170,673, N170,365, N183,184, N175,290, N169,742, N194,782, N177,066, N168,949, N199,284, N243,812, N196,880, N198,311, N138,092, N171,069,

92 RIVERS STATE OMUMMA OPOBO/NKORO OYIGBO PORT HARCOURT TAI Local Government Councils N137,066, N148,475, N150,347, N273,159, N161,338,

93 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 SOKOTO STATE No. of LGCs 23 BENEFICIARIES N3,707,716, % Share of Derivation (Net) N0.00 Gross Total N3,707,716, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N33,665, N0.00 N573,519, Net Statutory Allocation Gross VAT Allocation N3,100,530, N887,913, Distribution of? Billion from FOREX Equalisation =N108,470, Distribution of? Billion from FOREX Equalisation =N99,402, Total Gross Amount N4,818,558, Distribution of? 1.938B Excess Bank Charges =N15,055, Total Net Amount N4,211,372, LGAs N2,971,649, Distribution of? Billion FOREX Equalisation =N79,668, Distribution of N16.055Billion FOREX Equalisation =N86,936, Distribution of N1.938Billion form Excess Bank Charges =N12,066, Deduction N(35,989,038.17) Value Added Tax N645,813, N3,760,146,

94 SOKOTO STATE BINJI BODINGA DANGE-SHUNI GADA GORONYO GUDU GWADABAWA ILLELA ISA KEBBE KWARE RABAH SABON BIRNI SHAGARI SILAME SOKOTO NORTH SOKOTO SOUTH TAMBUWAL Local Government Councils N140,308, N160,771, N172,287, N187,862, N174,619, N155,591, N182,711, N155,535, N172,373, N156,821, N147,749, N172,092, N182,822, N164,541, N146,935, N168,478, N165,072, N183,228,

95 SOKOTO STATE TANGAZA TURETA WAMAKKO WURNO YABO Local Government Councils N164,584, N149,155, N159,837, N153,787, N142,979,

96 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 TARABA STATE No. of LGCs 16 BENEFICIARIES N3,240,699, % Share of Derivation (Net) N0.00 Gross Total N3,240,699, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N17,164, N0.00 N416,352, Net Statutory Allocation Gross VAT Allocation N2,807,182, N772,062, Distribution of? Billion from FOREX Equalisation =N94,807, Distribution of? Billion from FOREX Equalisation =N86,881, Total Gross Amount N4,207,610, Distribution of? 1.938B Excess Bank Charges =N13,158, Total Net Amount N3,774,093, LGAs N2,227,261, Distribution of? Billion FOREX Equalisation =N59,711, Distribution of N16.055Billion FOREX Equalisation =N65,159, Distribution of N1.938Billion form Excess Bank Charges =N9,043, Deduction N 0.00 Value Added Tax N437,147, N2,798,323,

97 TARABA STATE ARDO KOLA BALI DONGA GASHAKA GASSOL IBI JALINGO KARIM LAMIDU KURMI LAU SARDAUNA TAKUM USSA WUKARI YORRO ZING Local Government Councils N142,227, N233,775, N165,826, N190,009, N212,844, N148,001, N146,630, N216,023, N156,246, N146,421, N214,191, N170,864, N149,227, N210,575, N141,596, N153,860,

98 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 YOBE STATE No. of LGCs 17 BENEFICIARIES N3,340,744, % Share of Derivation (Net) N0.00 Gross Total N3,340,744, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N31,564, N0.00 N89,972, Net Statutory Allocation Gross VAT Allocation N3,219,207, N781,750, Distribution of? Billion from FOREX Equalisation =N97,734, Distribution of? Billion from FOREX Equalisation =N89,563, Total Gross Amount N4,323,359, Distribution of? 1.938B Excess Bank Charges =N13,565, Total Net Amount N4,201,822, LGAs N2,239,316, Distribution of? Billion FOREX Equalisation =N60,035, Distribution of N16.055Billion FOREX Equalisation =N65,512, Distribution of N1.938Billion form Excess Bank Charges =N9,092, Deduction N 0.00 Value Added Tax N461,016, N2,834,972,

99 YOBE STATE BADE BURSARI DAMATURU FIKA FUNE GEIDAM GUJBA GULAMI JAKUSKO KARASUWA MACHINA NANGERE NGURU POTISKUM TARMUA YUNUSARI YUSUFARI Local Government Councils N159,110, N171,306, N146,299, N163,864, N228,815, N187,298, N173,045, N152,240, N200,365, N143,568, N135,838, N145,595, N160,032, N176,630, N158,312, N166,936, N165,711,

100 Federation Account Allocation Committee (FAAC) January 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of December, 2017 Shared in January, 2017 ZAMFARA STATE No. of LGCs 14 BENEFICIARIES N3,347,859, % Share of Derivation (Net) N0.00 Gross Total N3,347,859, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N20,300, N488,822, N780,842, Net Statutory Allocation Gross VAT Allocation N2,057,893, N849,307, Distribution of? Billion from FOREX Equalisation =N97,942, Distribution of? Billion from FOREX Equalisation =N89,754, Total Gross Amount N4,398,458, Distribution of? 1.938B Excess Bank Charges =N13,594, Total Net Amount N3,108,492, LGAs N2,023,372, Distribution of? Billion FOREX Equalisation =N54,245, Distribution of N16.055Billion FOREX Equalisation =N59,194, Distribution of N1.938Billion form Excess Bank Charges =N8,215, Deduction N 0.00 Value Added Tax N455,100, N2,600,129,

101 ZAMFARA STATE ANKA BAKURA BUKKUYUM BUNGUDU GUMMI GUSAU KAURA NAMODA KIYAWA MARADUN MARU SHINKAFI TALATA MAFARA TSAFE ZURMI Local Government Councils N158,934, N157,445, N181,949, N200,380, N175,591, N242,653, N188,135, N167,763, N180,938, N233,749, N150,052, N173,993, N185,544, N202,996,

102 Appendix Summary of Gross Revenue Allocation by Federation Account Allocation Committee for the Month of December, 2017 Shared in January, 2018 S/n Beneficiaries Statutory Distribution of? Billion FOREX Equalisation Distribution of? Billion FOREX Equalisation Distribution of? 1.938Billion Excess Bank Charges Recovered VAT Total?????? 1 FGN (see Table II) 251,520,782, ,743,168, ,358,342, ,021,301, ,090,796, ,734,391, State (see Table III) 127,574,701, ,420,225, ,732,249, ,017, ,302,655, ,547,850, LGCs (see Table IV) 98,354,747, ,636,850, ,877,408, ,370, ,211,858, ,480,234, % Derivation Fund 47,739,088, ,912,680, ,087,172, ,738,941, Cost of Collection - NCS 3,638,296, ,156, ,124,453, Cost of Collections - FIRS 4,567,841, ,872,398, ,440,239, FIRS/NCS Refund 2,007,526, ,007,526, Cost of Collection - DPR 3,104,679, ,104,679, Total 538,507,664, ,712,924, ,055,172, ,938,689, ,963,865, ,178,316, Distribution of Revenue Allocation to FGN by Federation Account Allocation Committee for the Month of December, 2017 Shared in January, = S/n Beneficiaries Less Deductions Net Statutory Allocation Distribution of? b from FOREX Equalisation Distribution of? b from FOREX Equalisation Distribution of? 1.938B Excess Bank Charges VAT Total Net Amount???????? 1 FGN (CRF Account) 231,563,362, ,782,169, ,781,192, ,774,480, ,208,118, ,264, ,284,743, ,988,799, Share of Derivation & Ecology 4,774,502, ,774,502, ,680, ,002, ,386, ,061,571, Stabilization 2,387,251, ,387,251, ,840, ,001, ,693, ,530,785, Development of Natural Resources 8,021,163, ,021,163, ,662, ,044, ,568, ,503,439, FCT-Abuja 4,774,502, ,587, ,739,914, ,680, ,002, ,386, ,053, ,833,036, Sub-total 251,520,782, ,816,757, ,704,024, ,358,342, ,743,168, ,021,300, ,090,796, ,917,633,

103 Distribution of Revenue Allocation to State Governments by Federation Account Allocation Committee for the month of December,2017 Shared in January, = =6-(7+8+9) = = Deductions S/n Beneficiaries Distribution of Distribution of Distribution of No. of 13% Share of Derivation Gross Total Contractual Other Deductions (see Net Statutory Allocation? Billion from? Billion from? 1.938B Excess LGCs (Net) External Debt Obligation (ISPO) Note) FOREX Equalisation FOREX Equalisation Bank Charges Gross VAT Allocation Total Gross Amount Total Net Amount S/n????????????? 1 ABIA 17 3,150,244, ,891, ,759,136, ,326, ,102, ,295,708, ,766, ,637, ,791, ,863, ,822,196, ,358,767, ADAMAWA 21 3,351,318, ,351,318, ,765, ,357, ,985,196, ,044, ,847, ,608, ,348, ,426,166, ,060,044, AKWA IBOM 31 3,382,462, ,087,411, ,469,873, ,225, ,490, ,381,157, ,655, ,582, ,734, ,806, ,647,652, ,558,936, ANAMBRA 21 3,345,040, ,345,040, ,392, ,972, ,218,675, ,860, ,679, ,582, ,021, ,498,184, ,371,819, BAUCHI 20 4,024,195, ,024,195, ,909, ,669, ,793, ,302,823, ,729, ,887, ,340, ,104, ,246,257, ,524,885, BAYELSA 8 2,976,761, ,625,799, ,602,560, ,391, ,546, ,191,608, ,961,013, ,996, ,469, ,087, ,917, ,244,031, ,602,484, BENUE 23 3,772,943, ,772,943, ,792, ,855, ,541, ,224,753, ,378, ,151, ,320, ,404, ,940,198, ,392,008, BORNO 27 4,179,880, ,179,880, ,411, ,071, ,839,398, ,284, ,060, ,972, ,961, ,357,159, ,016,676, CROSS RIVER 18 3,383,039, ,383,039, ,962, ,134, ,694, ,852,247, ,972, ,697, ,736, ,331, ,403,777, ,872,986, DELTA 25 3,415,925, ,874,511, ,290,436, ,321, ,098,907, ,177,175, ,992,031, ,321, ,251, ,870, ,661, ,596,542, ,298,137, EBONYI 13 3,009,812, ,009,812, ,282, ,657, ,673,871, ,053, ,691, ,221, ,499, ,970,277, ,634,337, EDO 18 3,145,736, ,703,143, ,848,879, ,088, ,000, ,356, ,871,434, ,553, ,587, ,773, ,797, ,060,592, ,083,147, EKITI 16 3,008,113, ,008,113, ,608, ,654, ,531, ,038,318, ,003, ,646, ,214, ,612, ,969,590, ,999,795, ENUGU 17 3,383,331, ,383,331, ,799, ,102, ,468, ,983,961, ,980, ,705, ,738, ,720, ,456,476, ,057,106, GOMBE 11 3,168,861, ,168,861, ,538, ,446, ,954, ,503,921, ,706, ,955, ,867, ,998, ,127,389, ,462,449, IMO 27 3,497,866, ,074, ,838,940, ,358, ,267, ,970,314, ,067, ,388, ,203, ,714, ,010,314, ,141,688, JIGAWA 27 3,762,279, ,762,279, ,733, ,223, ,573,322, ,067, ,865, ,276, ,003,199, ,991,688, ,802,730, KADUNA 23 4,407,948, ,407,948, ,575, ,254, ,024,118, ,956, ,175, ,898, ,193,502, ,866,480, ,482,650, KANO 44 5,336,312, ,336,312, ,328, ,869, ,797,114, ,115, ,064, ,668, ,495,853, ,153,014, ,613,816, KATSINA 34 4,135,490, ,135,490, ,227, ,773, ,399,489, ,985, ,870, ,792, ,068,918, ,453,057, ,717,056, KEBBI 21 3,552,406, ,552,406, ,342, ,239, ,251,824, ,927, ,238, ,424, ,292, ,613,289, ,312,706, KOGI 21 3,718,297, ,718,297, ,941, ,132, ,819, ,119,404, ,780, ,686, ,098, ,451, ,809,313, ,210,420, KWARA 16 2,994,702, ,994,702, ,961, ,813, ,611,926, ,611, ,286, ,160, ,738, ,960,498, ,577,723, LAGOS 20 4,506,861, ,506,861, ,753, ,000,000, ,704,108, ,850, ,827, ,300, ,772,176, ,550,015, ,747,262, NASSARAWA 13 3,102,518, ,102,518, ,961, ,637, ,304, ,849,614, ,765, ,177, ,597, ,501, ,042,560, ,789,656, NIGER 25 3,985,046, ,985,046, ,734, ,631, ,389, ,383,291, ,584, ,837, ,181, ,897, ,179,547, ,577,791, OGUN 20 3,125,560, ,125,560, ,750, ,133,331, ,919,478, ,439, ,794, ,691, ,565, ,275,051, ,068,969, ONDO 18 3,131,752, ,506,628, ,638,381, ,606, ,882, ,499, ,625,393, ,455, ,857, ,716, ,185, ,856,596, ,843,608, OSUN 30 3,068,262, ,068,262, ,247, ,881, ,375,047, ,086, ,763, ,258, ,458, ,256, ,118,000, ,701,823, OYO 33 3,773,360, ,773,360, ,182, ,912, ,777, ,158,487, ,391, ,162, ,321, ,265,749, ,265,984, ,651,111, PLATEAU 17 3,513,123, ,513,123, ,708, ,914, ,359, ,365,140, ,777, ,185, ,265, ,772, ,599,123, ,451,140, RIVERS 23 3,628,224, ,991,628, ,619,853, ,720, ,267,549, ,303,583, ,620, ,773, ,732, ,463,795, ,027,775, ,711,505, SOKOTO 23 3,707,716, ,707,716, ,665, ,519, ,100,530, ,470, ,402, ,055, ,913, ,818,558, ,211,372, TARABA 16 3,240,699, ,240,699, ,164, ,352, ,807,182, ,807, ,881, ,158, ,062, ,207,610, ,774,093, YOBE 17 3,340,744, ,340,744, ,564, ,972, ,219,207, ,734, ,563, ,565, ,750, ,323,359, ,201,822, ZAMFARA 14 3,347,859, ,347,859, ,300, ,822, ,842, ,057,893, ,942, ,754, ,594, ,307, ,398,458, ,108,492, Total (States) 127,574,701, ,739,088, ,313,790, ,674,646, ,585,134, ,035,985, ,018,024, ,819,422, ,332,905, ,017, ,302,655, ,286,791, ,991,025, Note : * Other Deductions cover; National Water Rehabilitation Projects, National Agricultural Technology Support Programme, Payment for Fertilizer, State Water Supply Project, State Agricultural Project and National Fadama Project

104 Distribution of Revenue Allocation to Local Government Councils by Federation Account Allocation Committee for the Month of December, 2017 Shared in January, 2018 State S/n Local Government Councils Gross Statutory Allocation Deduction Distribution of?14.713billion from FOREX Equalisation Distribution of?16.055billion FOREX Equalisation Distribution of?1.938billion form Excess Bank Charges Value Added Tax =N= =N= =N= =N= =N= =N= 1 ABA NORTH 104,586, ,803, ,059, , ,406, ,280, ABA SOUTH 174,488, ,677, ,104, , ,535, ,514, AROCHUKWU 122,771, ,291, ,591, , ,198, ,352, BENDE 125,091, ,353, ,659, , ,523, ,135, IKWUANO 113,857, ,052, ,330, , ,250, ,954, ISIALA NGWA NORTH 117,585, ,152, ,440, , ,202, ,857, ISIALA NGWA SOUTH 114,089, ,058, ,337, , ,055, ,004, ISUIKWUATO 111,244, ,982, ,254, , ,826, ,759, ABIA 9 NNEOCHI 120,016, ,217, ,511, , ,819, ,051, OBIOMA NGWA 121,792, ,265, ,563, , ,877, ,993, OHAFIA 133,189, ,570, ,896, , ,729, ,927, OSISIOMA 128,238, ,438, ,751, , ,187, ,135, UGWUNAGBO 97,925, ,625, ,864, , ,902, ,715, UKWA EAST 92,526, ,480, ,706, , ,466, ,555, UKWA WEST 96,346, ,583, ,818, , ,261, ,401, UMUAHIA NORTH 143,622, ,850, ,201, , ,249, ,506, UMUAHIA SOUTH 124,097, ,327, ,630, , ,285, ,845, ABIA TOTAL 2,041,467, ,730, ,723, ,289, ,781, ,656,993, DEMSA 127,266, ,411, ,723, , ,109, ,027, FUFORE 155,474, ,168, ,548, , ,744, ,566, GANYE 132,386, ,549, ,873, , ,132, ,478, GIREI 115,906, ,107, ,390, , ,070, ,946, GOMBI 114,693, ,074, ,355, , ,064, ,654, GUYUK 122,624, ,287, ,587, , ,960, ,957, HONG 133,566, ,580, ,907, , ,436, ,034, JADA 139,722, ,745, ,087, , ,397, ,520, YOLA-NORTH 121,481, ,256, ,553, , ,197, ,983, LAMURDE 108,770, ,916, ,182, , ,031, ,341, ADAMAWA 11 MADAGALI 110,535, ,963, ,233, , ,362, ,544, MAIHA 108,221, ,901, ,166, , ,935, ,663, MAYO-BELWA 125,484, ,364, ,671, , ,469, ,499, MICHIKA 121,650, ,261, ,558, , ,600, ,565, MUBI NORTH 116,083, ,112, ,396, , ,345, ,408, MUBI SOUTH 108,146, ,899, ,163, , ,006, ,655, NUMAN 102,777, ,755, ,006, , ,696, ,653, SHELLENG 116,430, ,121, ,406, , ,224, ,654, SONG 146,552, ,929, ,287, , ,862, ,226, TOUNGO 125,563, ,366, ,673, , ,357, ,470, YOLA-SOUTH 121,680, ,262, ,559, , ,977, ,974, ADAMAWA TOTAL 2,575,018, ,035, ,333, ,455, ,981, ,324,824,121.98

105 1 ABAK 116,842, ,132, ,418, , ,868, ,735, EASTERN OBOLO 91,230, ,445, ,668, , ,118, ,834, EKET 120,449, ,229, ,523, , ,891, ,583, EKPE ATAI 92,338, ,475, ,701, , ,968, ,858, ESSIEN UDIM 124,087, ,326, ,630, , ,107, ,656, ETIM EKPO 108,156, ,899, ,164, , ,832, ,491, ETINAN 122,667, ,288, ,588, , ,693, ,737, IBENO 98,287, ,635, ,875, , ,016, ,213, IBESIKPO ASUTAN 114,066, ,058, ,337, , ,748, ,672, IBIONO IBOM 124,098, ,327, ,630, , ,924, ,484, IKA 95,509, ,560, ,794, , ,868, ,120, IKONO 112,970, ,028, ,305, , ,433, ,197, IKOT ABASI 113,002, ,029, ,305, , ,440, ,238, IKOT EKPENE 116,545, ,124, ,409, , ,109, ,662, INI 106,475, ,854, ,114, , ,456, ,333, AKWA IBOM 16 ITU 108,717, ,914, ,180, , ,139, ,393, MBO 101,480, ,720, ,968, , ,747, ,329, MKPAT ENIN 126,080, ,380, ,688, , ,223, ,884, NSIT IBOM 105,204, ,820, ,077, , ,025, ,555, NSIT UBIUM 110,692, ,967, ,238, , ,211, ,560, OBAT AKARA 115,136, ,086, ,368, , ,424, ,483, OKOBO 98,963, ,653, ,895, , ,750, ,663, ONNA 103,336, ,770, ,023, , ,917, ,467, ORON 105,845, ,837, ,096, , ,746, ,956, ORUK ANAM 124,709, ,343, ,648, , ,897, ,105, UDUNG UKO 92,897, ,490, ,717, , ,679, ,162, UKANAFUN 113,985, ,055, ,334, , ,139, ,978, UQUO 92,930, ,491, ,718, , ,309, ,827, URUAN 121,195, ,249, ,545, , ,611, ,094, URUE OFFONG/ORUK 100,283, ,688, ,933, , ,760, ,074, UYO 151,583, ,063, ,434, , ,176, ,874, AKWA IBOM TOTAL 3,429,773, ,950, ,339, ,926, ,239, ,445,230, AGUATA 170,498, ,570, ,987, , ,333, ,082, ANAMBRA EAST 112,129, ,006, ,280, , ,221, ,092, ANAMBRA WEST 115,349, ,092, ,374, , ,073, ,358, ANIOCHA 139,422, ,737, ,078, , ,183, ,988, AWKA NORTH 105,886, ,838, ,097, , ,759, ,012, AWKA SOUTH 121,898, ,268, ,566, , ,381, ,609, AYAMELUM 112,972, ,028, ,305, , ,528, ,294, DUNUKOFIA 101,011, ,708, ,955, , ,778, ,863, EKWUSIGWO 112,192, ,007, ,282, , ,518, ,456, IDEMILI NORTH 177,492, ,758, ,192, , ,998, ,162, ANAMBRA 11 IDEMILI SOUTH 123,357, ,307, ,608, , ,508, ,282, IHIALA 150,817, ,043, ,412, , ,220, ,105, NJIKOKA 110,812, ,970, ,241, , ,927, ,402, NNEWI NORTH 109,870, ,945, ,214, , ,478, ,954, NNEWI SOUTH 131,868, ,535, ,857, , ,078, ,876, OGBARU 126,004, ,378, ,686, , ,366, ,947, ONISHA NORTH 105,556, ,829, ,088, , ,505, ,408, ONISHA SOUTH 109,376, ,932, ,199, , ,213, ,166, ORUMBA NORTH 118,117, ,166, ,455, , ,375, ,594, ORUMBA SOUTH 119,531, ,204, ,496, , ,269, ,987, OYI 114,767, ,076, ,357, , ,110, ,778, ANAMBRA TOTAL 2,588,934, ,408, ,740, ,512, ,830, ,395,425,451.40

106 1 ALKALERI 193,511, ,187, ,661, , ,559, ,705, BAUCHI 233,684, ,264, ,836, , ,498, ,234, BOGORO 102,201, ,739, ,989, , ,732, ,078, DAMBAN 120,785, ,238, ,533, , ,765, ,813, DARAZO 153,221, ,107, ,482, , ,853, ,286, DASS 101,460, ,720, ,968, , ,078, ,639, GAMAWA 161,867, ,339, ,735, , ,956, ,556, GANJUWA 163,400, ,380, ,780, , ,784, ,009, GIADE 114,934, ,081, ,362, , ,131, ,976, BAUCHI 10 I/GADAU 131,633, ,529, ,850, , ,547, ,094, JAMA'ARE 101,853, ,730, ,979, , ,768, ,745, KATAGUM 157,730, ,228, ,614, , ,536, ,750, KIRFI 129,726, ,477, ,795, , ,566, ,091, MISAU 151,479, ,061, ,431, , ,572, ,159, NINGI 194,117, ,204, ,678, , ,052, ,840, SHIRA 145,525, ,901, ,257, , ,790, ,065, TAFAWA BALEWA 143,135, ,837, ,187, , ,941, ,683, TORO 201,293, ,396, ,888, , ,827, ,223, WARJI 112,031, ,003, ,277, , ,576, ,344, ZAKI 125,359, ,360, ,667, , ,216, ,114, BAUCHI TOTAL 2,938,952, ,792, ,980, ,933, ,756, ,769,414, BRASS 142,355, ,816, ,164, , ,982, ,897, EKERMOR 163,424, ,381, ,781, , ,135, ,385, KOLOKUMA/OPOKUMA 108,759, ,915, ,181, , ,467, ,765, BAYELSA 4 NEMBE 134,105, ,595, ,923, , ,710, ,879, OGBIA 140,932, ,778, ,123, , ,673, ,079, SAGBAMA 138,558, ,714, ,053, , ,109, ,999, SOUTHERN IJAW 191,428, ,132, ,600, , ,107, ,045, YENAGOA 176,695, ,737, ,169, , ,158, ,478, BAYELSA TOTAL 1,196,261, ,071, ,997, ,857, ,345, ,529,532, ADO 140,794, (6,066,891.24) 3,774, ,118, , ,343, ,536, AGATU 124,229, (6,066,891.24) 3,330, ,634, , ,512, ,144, APA 120,291, (6,066,891.24) 3,224, ,519, , ,378, ,835, BURUKU 142,603, (6,066,891.24) 3,823, ,171, , ,845, ,956, GBOKO 185,077, (6,066,891.24) 4,961, ,414, , ,230, ,369, GUMA 151,210, (6,066,891.24) 4,053, ,423, , ,112, ,348, GWER EAST 143,437, (6,066,891.24) 3,845, ,196, , ,422, ,417, GWER WEST 123,263, (6,066,891.24) 3,304, ,606, , ,912, ,520, KATSINA ALA 155,713, (6,066,891.24) 4,174, ,555, , ,115, ,123, KONSHISHA 147,322, (6,066,891.24) 3,949, ,309, , ,172, ,286, KWANDE 168,674, (6,066,891.24) 4,522, ,934, , ,564, ,314, BENUE 12 LOGO 129,532, (6,066,891.24) 3,472, ,789, , ,749, ,003, MAKURDI 155,598, (6,066,891.24) 4,171, ,552, , ,509, ,396, OBI 114,941, (6,066,891.24) 3,081, ,362, , ,504, ,289, OGBADIBO 120,748, (6,066,891.24) 3,237, ,532, , ,309, ,251, OHIMINI 110,137, (6,066,891.24) 2,952, ,222, , ,849, ,541, OJU 139,357, (6,066,891.24) 3,736, ,076, , ,820, ,489, OKPOKWU 130,591, (6,066,891.24) 3,501, ,820, , ,208, ,585, OTUKPO 152,946, (6,066,891.24) 4,100, ,474, , ,349, ,425, TARKA 106,004, (6,066,891.24) 2,841, ,101, , ,334, ,644, UKUM 144,941, (6,066,891.24) 3,885, ,240, , ,644, ,233, USHONGO 141,132, (6,066,891.24) 3,783, ,128, , ,915, ,466, VANDEIKYA 149,484, (6,066,891.24) 4,007, ,373, , ,441, ,846, BENUE TOTAL 3,198,035, (139,538,498.52) 85,738, ,559, ,985, ,248, ,932,028,775.89

107 1 ABADAN 125,536, ,365, ,672, , ,364, ,449, ASKIRA UBA 121,389, ,254, ,551, , ,656, ,344, BAMA 170,304, ,565, ,982, , ,631, ,175, BAYO 98,100, ,630, ,869, , ,082, ,081, BIU 135,779, ,640, ,972, , ,953, ,896, CHIBOK 97,814, ,622, ,861, , ,304, ,999, DAMBOA 163,968, ,395, ,796, , ,309, ,136, DIKWA 108,509, ,909, ,174, , ,710, ,744, GUBIO 128,870, ,454, ,770, , ,544, ,164, GUZAMALA 109,844, ,944, ,213, , ,090, ,539, GWOZA 158,263, ,242, ,630, , ,014, ,794, HAWUL 112,085, ,004, ,279, , ,581, ,406, JERE 129,320, ,467, ,783, , ,077, ,173, BORNO 14 KAGA 114,312, ,064, ,344, , ,749, ,935, KALA BALGE 105,199, ,820, ,077, , ,983, ,507, KONDUGA 154,146, ,132, ,509, , ,773, ,188, KUKAWA 158,863, ,259, ,647, , ,633, ,048, KWAYA KUSAR 88,455, ,371, ,587, , ,723, ,496, MAFA 119,166, ,194, ,486, , ,566, ,897, MAGUMERI 141,020, ,780, ,125, , ,786, ,285, MAIDUGURI METRO 205,359, ,505, ,007, , ,839, ,546, MARTE 128,238, ,438, ,751, , ,129, ,078, MOBBAR 119,418, ,201, ,493, , ,360, ,958, MONGUNO 116,563, ,125, ,410, , ,949, ,521, NGALA 133,310, ,573, ,900, , ,641, ,967, NGANZAI 115,879, ,106, ,390, , ,341, ,188, SHANI 112,387, ,013, ,287, , ,493, ,638, BORNO TOTAL 3,472,108, ,085, ,577, ,098, ,293, ,426,163, ABI 119,145, (2,017,457.56) 3,194, ,485, , ,150, ,442, AKAMKPA 149,764, (2,544,453.37) 4,015, ,381, , ,532, ,757, AKPABUYO 143,369, (2,434,582.26) 3,843, ,194, , ,804, ,359, BAKASSI 92,504, (1,558,697.37) 2,480, ,706, , ,352, ,860, BEKWARA 110,503, (1,868,649.67) 2,962, ,232, , ,793, ,071, BIASE 127,125, (2,154,700.07) 3,408, ,719, , ,624, ,238, BOKI 145,742, (2,475,446.61) 3,907, ,263, , ,649, ,680, CALABAR MUNICIPAL 115,450, (1,953,847.98) 3,095, ,377, , ,241, ,680, CROSS RIVER 9 CALABAR SOUTH 123,056, (2,084,922.28) 3,299, ,600, , ,981, ,351, ETUNG 96,357, (1,625,005.68) 2,583, ,818, , ,243, ,770, IKOM 131,478, (2,231,802.60) 3,524, ,846, , ,213, ,365, OBANLIKU 113,463, (2,540,598.25) 3,041, ,319, , ,065, ,810, OBUBRA 125,054, (2,119,233.01) 3,352, ,658, , ,821, ,275, OBUDU 118,393, (2,004,350.13) 3,174, ,463, , ,075, ,582, ODUKPANI 134,292, (2,278,449.64) 3,600, ,928, , ,031, ,119, OGAJA 126,212, (2,139,279.57) 3,383, ,692, , ,788, ,450, YAKURR 126,709, (2,147,660.84) 3,397, ,706, , ,273, ,453, YALA 139,734, (2,372,129.21) 3,746, ,087, , ,143, ,907, CROSS RIVER TOTAL 2,238,358, (38,551,266.10) 60,009, ,484, ,088, ,789, ,840,179,212.24

108 1 ANIOCHA NORTH 97,850, ,623, ,862, , ,699, ,432, ANIOCHA SOUTH 106,653, ,859, ,120, , ,869, ,935, BOMADI 91,170, ,444, ,667, , ,606, ,259, BURUTU 131,028, ,512, ,833, , ,045, ,952, ETHIOPE EAST 119,215, ,196, ,487, , ,508, ,892, ETHIOPE WEST 122,117, ,273, ,572, , ,678, ,138, IKA NORTH EAST 129,467, ,470, ,787, , ,472, ,724, IKA SOUTH 121,765, ,264, ,562, , ,199, ,286, ISOKO NORTH 114,572, ,071, ,351, , ,084, ,545, ISOKO SOUTH 128,117, ,434, ,748, , ,136, ,957, NDOKWA EAST 107,658, ,886, ,149, , ,606, ,737, NDOKWA WEST 111,033, ,976, ,248, , ,396, ,106, DELTA 13 OKPE 101,704, ,726, ,975, , ,230, ,049, OSHIMILI NORTH 99,605, ,670, ,914, , ,340, ,934, OSHIMILI SOUTH 108,083, ,897, ,162, , ,413, ,995, PATANI 89,259, ,393, ,611, , ,461, ,088, SAPELE 112,429, ,014, ,289, , ,761, ,950, UDU 118,208, ,169, ,458, , ,036, ,352, UGHELLI NORTH 154,376, ,138, ,516, , ,779, ,437, UGHELLI SOUTH 122,376, ,280, ,580, , ,281, ,016, UKWUANI 97,055, ,602, ,839, , ,647, ,538, UVWIE 114,039, ,057, ,336, , ,945, ,841, WARRI SOUTH 141,717, ,799, ,146, , ,714, ,952, WARRI NORTH 116,625, ,126, ,411, , ,669, ,307, WARRI SOUTH-WEST 112,000, ,002, ,276, , ,423, ,157, DELTA TOTAL 2,868,135, ,893, ,908, ,646, ,009, ,772,592, ABAKALIKI 127,183, (3,638,118.66) 3,409, ,720, , ,688, ,881, AFIKPO NORTH 119,425, (3,560,534.46) 3,201, ,493, , ,983, ,029, AFIKPO SOUTH 120,453, (3,570,815.34) 3,229, ,523, , ,011, ,136, EBONYI 116,150, (3,527,788.62) 3,113, ,398, , ,183, ,790, EZZA NORTH 115,774, (3,524,019.46) 3,103, ,387, , ,319, ,530, EZZA SOUTH 120,334, (3,569,625.13) 3,226, ,520, , ,568, ,568, EBONYI 7 IKWO 140,601, (3,772,297.24) 3,769, ,113, , ,490, ,773, ISHIELU 124,541, (3,611,692.53) 3,338, ,643, , ,647, ,065, IVO 112,680, (3,493,079.89) 3,020, ,296, , ,825, ,787, IZZI 156,512, (3,931,400.45) 4,196, ,578, , ,667, ,658, OHAOZARA 121,419, (3,580,476.91) 3,255, ,552, , ,501, ,640, OHAUKWU 133,977, (3,706,053.10) 3,591, ,919, , ,385, ,712, ONICHA 146,738, (3,833,664.05) 3,933, ,292, , ,834, ,561, EBONYI TOTAL 1,655,793, (47,319,565.83) 44,391, ,440, ,723, ,108, ,093,137, AKOKO EDO 152,345, ,084, ,456, , ,061, ,566, EGOR 144,695, ,879, ,233, , ,764, ,159, ESAN CENTRAL 95,747, ,566, ,801, , ,580, ,084, ESAN NORTH EAST 98,574, ,642, ,883, , ,428, ,930, ESAN SOUTH EAST 118,028, ,164, ,452, , ,353, ,478, ESAN WEST 100,319, ,689, ,934, , ,821, ,173, ETSAKO CENTRAL 100,411, ,692, ,937, , ,931, ,380, ETSAKO EAST 116,486, ,122, ,407, , ,040, ,530, EDO 9 ETSAKO WEST 128,207, ,437, ,750, , ,161, ,077, IGUEBEN 93,289, ,501, ,729, , ,423, ,322, IKPOBA OKHA 160,074, ,291, ,683, , ,651, ,350, OREDO 164,742, ,416, ,819, , ,867, ,514, ORHIONWON 129,126, ,461, ,777, , ,260, ,150, OVIA NORTH EAST 123,144, ,301, ,602, , ,515, ,063, OVIA SOUTH WEST 134,402, ,603, ,931, , ,396, ,880, OWAN EAST 117,898, ,160, ,449, , ,547, ,534, OWAN WEST 96,692, ,592, ,828, , ,101, ,607, UHUNMWODE 120,324, ,225, ,520, , ,517, ,076, EDO TOTAL 2,194,512, ,833, ,201, ,910, ,424, ,884,882,495.50

109 1 ADO EKITI 141,383, ,790, ,136, , ,331, ,216, AIYEKIRE 107,583, ,884, ,147, , ,631, ,683, EFON 102,579, ,750, ,001, , ,928, ,675, EKITI EAST 105,918, ,839, ,098, , ,012, ,299, EKITI SOUTH WEST 112,188, ,007, ,282, , ,664, ,598, EKITI WEST 114,365, ,066, ,345, , ,548, ,790, EMURE 94,238, ,526, ,756, , ,347, ,252, EKITI 8 IDO-OSI 116,094, ,112, ,396, , ,291, ,366, IJERO 124,215, ,330, ,633, , ,058, ,742, IKERE 108,467, ,907, ,173, , ,580, ,570, IKOLE 116,241, ,116, ,400, , ,855, ,085, ILEJEMEJI 81,573, ,186, ,386, , ,303, ,781, IREPODUN/IFELODUN 103,388, ,771, ,024, , ,480, ,085, ISE/ORUN 100,890, ,704, ,951, , ,549, ,506, MOBA 108,206, ,900, ,165, , ,529, ,241, OYE 105,185, ,819, ,077, , ,786, ,295, EKITI TOTAL 1,742,522, ,716, ,978, ,075, ,899, ,290,191, AGWU 131,762, ,532, ,854, , ,048, ,733, ANINRI 111,019, ,976, ,247, , ,154, ,848, ENUGU EAST 150,276, ,028, ,396, , ,943, ,255, ENUGU NORTH 141,265, ,787, ,132, , ,873, ,632, ENUGU SOUTH 136,587, ,661, ,995, , ,084, ,884, EZEAGU 131,324, ,520, ,841, , ,330, ,551, IGBO ETITI 132,596, ,554, ,879, , ,720, ,289, IGBO EZE NORTH 143,511, ,847, ,198, , ,755, ,895, ENUGU 9 IGBO EZE SOUTH 130,584, ,500, ,820, , ,976, ,413, ISI UZO 122,118, ,273, ,572, , ,042, ,503, NKANU EAST 127,850, ,427, ,740, , ,064, ,601, NKANU WEST 124,133, ,327, ,631, , ,938, ,535, NSUKKA 160,769, ,310, ,703, , ,790, ,226, OJI RIVER 110,310, ,957, ,227, , ,722, ,665, UDENU 122,095, ,273, ,571, , ,859, ,296, UDI 138,637, ,716, ,055, , ,217, ,191, UZO UWANI 114,811, ,078, ,358, , ,595, ,309, ENUGU TOTAL 2,229,656, ,776, ,229, ,053, ,118, ,884,834, AKKO 183,183, (4,907,596.13) 4,911, ,359, , ,797, ,087, BALANGA 133,033, (4,907,596.13) 3,566, ,891, , ,221, ,346, BILLIRI 133,895, (4,907,596.13) 3,589, ,917, , ,591, ,630, DUKKU 145,897, (4,907,596.13) 3,911, ,268, , ,896, ,658, FUNAKAYE 141,905, (4,907,596.13) 3,804, ,151, , ,644, ,174, GOMBE 6 GOMBE 154,516, (4,907,596.13) 4,142, ,520, , ,573, ,473, KALTUNGO 121,155, (4,907,596.13) 3,248, ,544, , ,427, ,959, KWAMI 129,961, (4,907,596.13) 3,484, ,802, , ,177, ,045, NAFADA 118,483, (4,907,596.13) 3,176, ,466, , ,724, ,424, SHOMGOM 112,366, (4,907,596.13) 3,012, ,287, , ,530, ,746, YAMALTU/DEBA 153,362, (4,907,596.13) 4,111, ,486, , ,802, ,478, GOMBE TOTAL 1,527,762, (53,983,557.43) 40,958, ,695, ,203, ,388, ,910,025,272.64

110 1 ABOH MBAISE 119,882, ,214, ,507, , ,459, ,550, AHIAZU MBAISE 112,815, ,024, ,300, , ,963, ,561, EHIME MBANO 103,642, ,778, ,032, , ,546, ,420, EZINIHITTE MBAISE 110,231, ,955, ,224, , ,642, ,501, IDEATO NORTH 118,202, ,168, ,458, , ,207, ,516, IDEATO SOUTH 118,598, ,179, ,469, , ,296, ,025, IHITTE UBOMA 106,151, ,845, ,105, , ,930, ,464, IKEDURU 112,436, ,014, ,289, , ,657, ,854, ISIALA MBANO 126,500, ,391, ,700, , ,646, ,752, ISU 111,808, ,997, ,271, , ,574, ,105, MBAITOLI 137,911, ,697, ,034, , ,993, ,196, NGOR/OKPALA 117,127, ,140, ,426, , ,299, ,469, NJABA 105,809, ,836, ,095, , ,403, ,575, IMO 14 NKWANGELE 102,970, ,760, ,012, , ,397, ,558, NKWERRE 91,730, ,459, ,683, , ,475, ,721, OBOWO 99,434, ,665, ,908, , ,771, ,183, OGUTA 116,732, ,129, ,415, , ,276, ,027, OHAJI/EGBEMA 126,348, ,387, ,696, , ,666, ,612, OKIGWE 110,700, ,967, ,238, , ,625, ,981, ONUIMO 98,345, ,636, ,877, , ,630, ,888, ORLU 108,166, ,899, ,164, , ,258, ,928, ORSU 105,222, ,820, ,078, , ,885, ,434, ORU 101,777, ,728, ,977, , ,390, ,287, ORU WEST 105,287, ,822, ,080, , ,733, ,351, OWERRI MUNICIPAL 106,251, ,848, ,108, , ,321, ,961, OWERRI NORTH 113,033, ,030, ,306, , ,234, ,064, OWERRI WEST 101,118, ,710, ,958, , ,631, ,829, IMO TOTAL 2,988,236, ,113, ,422, ,133, ,921, ,908,826, AUYO 105,595, ,830, ,089, , ,526, ,471, BABURA 124,888, ,348, ,653, , ,128, ,526, BIRNIN KUDU 154,990, ,155, ,534, , ,493, ,802, BIRNIWA 117,232, ,142, ,429, , ,151, ,432, GAGARAWA 100,595, ,696, ,942, , ,406, ,050, BUJI 98,681, ,645, ,886, , ,432, ,047, DUTSE 138,521, ,713, ,052, , ,428, ,278, GARKI 116,256, ,116, ,401, , ,750, ,997, GUMEL 101,833, ,730, ,979, , ,024, ,980, GURI 107,581, ,884, ,147, , ,499, ,549, GWARAM 149,651, ,012, ,378, , ,027, ,676, GWIWA 110,647, ,966, ,237, , ,074, ,374, HADEJIA 93,404, ,504, ,732, , ,932, ,952, JIGAWA 14 JAHUN 128,381, ,441, ,755, , ,397, ,497, KAFIN HAUSA 144,395, ,871, ,224, , ,934, ,012, KAUGAMA 105,828, ,837, ,096, , ,282, ,473, KAZAURE 111,986, ,002, ,276, , ,310, ,029, KIRI-KASAMMA 116,799, ,131, ,417, , ,125, ,948, KIYAWA 120,671, ,235, ,530, , ,000, ,927, MAIGATARI 121,714, ,263, ,560, , ,411, ,444, MALAM MADORI 114,022, ,056, ,335, , ,305, ,183, MIGA 104,588, ,803, ,059, , ,310, ,187, RINGIM 128,352, ,441, ,755, , ,156, ,225, RONI 94,917, ,544, ,776, , ,250, ,875, SULE TAKARKAR 119,133, ,193, ,485, , ,457, ,753, TAURA 108,350, ,904, ,169, , ,512, ,377, YANKWASHI 100,400, ,691, ,937, , ,335, ,772, JIGAWA TOTAL 3,139,423, ,166, ,845, ,747, ,667, ,118,849,909.57

111 1 BIRNIN GWARI 187,978, ,039, ,499, , ,013, ,294, CHIKUN 191,141, ,124, ,591, , ,020, ,654, GIWA 158,185, ,240, ,627, , ,072, ,768, GWAGWADA 121,800, ,265, ,563, , ,457, ,581, IGABI 200,234, ,368, ,857, , ,767, ,041, IKARA 134,138, ,596, ,924, , ,479, ,683, JABA 116,968, ,135, ,421, , ,148, ,150, JEMA'A 155,853, ,178, ,559, , ,607, ,831, KACHIA 171,922, ,609, ,029, , ,523, ,783, KADUNA NORTH 162,415, ,354, ,751, , ,381, ,562, KADUNA SOUTH 173,403, ,648, ,072, , ,084, ,914, KADUNA 12 KAGARKO 149,850, ,017, ,383, , ,322, ,183, KAURA 129,826, ,480, ,798, , ,212, ,844, KAURU 133,678, ,583, ,910, , ,033, ,749, KUBAU 154,745, ,148, ,527, , ,807, ,857, KUDAN 120,025, ,217, ,511, , ,158, ,400, LERE 167,006, ,477, ,885, , ,777, ,825, MAKARFI 112,331, ,011, ,286, , ,597, ,682, SABON GARI 148,220, ,973, ,336, , ,099, ,232, SANGA 124,272, ,331, ,635, , ,783, ,527, SOBA 158,401, ,246, ,634, , ,486, ,412, ZANGON KATAF 177,219, ,751, ,184, , ,883, ,758, ZARIA 180,956, ,851, ,293, , ,435, ,272, KADUNA TOTAL 3,530,578, ,653, ,288, ,335, ,154, ,587,011, AJINGI 116,123, ,113, ,397, , ,239, ,345, ALBASU 118,941, ,188, ,479, , ,207, ,300, BAGWAI 108,450, ,907, ,172, , ,556, ,528, BEBEJI 117,654, ,154, ,442, , ,129, ,857, BICHI 142,600, ,823, ,171, , ,465, ,639, BUNKURE 113,610, ,045, ,323, , ,043, ,484, DALA 183,379, ,916, ,364, , ,031, ,437, DANBATTA 124,939, ,349, ,655, , ,285, ,736, DAWAKIN KUDU 134,305, ,600, ,929, , ,338, ,718, DAWAKIN TOFA 135,245, ,625, ,956, , ,698, ,075, DOGUWA 125,354, ,360, ,667, , ,851, ,742, FAGGE 122,807, ,292, ,592, , ,732, ,923, KANO 13 GABASAWA 128,316, ,440, ,753, , ,471, ,503, GARKO 114,458, ,068, ,348, , ,535, ,876, GARUN MALLAM 113,861, ,052, ,331, , ,754, ,461, GAYA 123,058, ,299, ,600, , ,864, ,322, GEZAWA 140,524, ,767, ,111, , ,765, ,738, GWALE 168,948, ,529, ,942, , ,602, ,708, GWARZO 116,156, ,114, ,398, , ,835, ,975, KABO 111,924, ,000, ,274, , ,011, ,665, KANO MUNICIPAL 163,074, ,371, ,770, , ,811, ,691, KARAYE 108,532, ,909, ,175, , ,260, ,318, KIBIYA 109,531, ,936, ,204, , ,978, ,095, KIRU 141,308, ,788, ,134, , ,720, ,525, KUMBOTSO 144,386, ,870, ,224, , ,606, ,674, KUNCHI 110,718, ,968, ,239, , ,423, ,798, KURA 108,430, ,906, ,172, , ,453, ,403, MADOBI 108,528, ,909, ,175, , ,971, ,024, MAKODA 128,623, ,448, ,762, , ,157, ,515, MINJIBIR 129,630, ,475, ,792, , ,637, ,061, NASSARAWA 224,127, ,008, ,556, , ,788, ,391, RANO 112,260, ,009, ,284, , ,504, ,514, RIMIN GADO 111,100, ,978, ,250, , ,046, ,827, ROGO 132,990, ,565, ,890, , ,480, ,467, KANO 35 SHANONO 109,729, ,941, ,210, , ,212, ,539, SUMAILA 138,883, ,723, ,063, , ,048, ,281, TAKAI 121,961, ,269, ,568, , ,969, ,264, TARAUNI 126,822, ,400, ,710, , ,095, ,543, TOFA 99,841, ,676, ,920, , ,619, ,464, TSANYAWA 110,078, ,951, ,220, , ,244, ,941, TUDUN WADA 135,730, ,638, ,970, , ,722, ,614, UNGOGO 158,692, ,254, ,642, , ,061, ,296, WARAWA 103,563, ,776, ,029, , ,497, ,287, WUDIL 121,775, ,264, ,562, , ,907, ,005, KANO TOTAL 5,620,984, ,696, ,444, ,824, ,434,640, ,393,589,412.68

112 1 BAKORI 123,742, ,317, ,620, , ,317, ,499, BATAGARAWA 127,509, ,418, ,730, , ,446, ,621, BATSARI 138,717, ,718, ,058, , ,921, ,980, BAURE 130,061, ,486, ,805, , ,223, ,104, BINDAWA 121,636, ,261, ,558, , ,498, ,447, CHARANCHI 113,776, ,050, ,328, , ,606, ,224, DAN-MUSA 114,148, ,060, ,339, , ,160, ,172, DANDUME 122,219, ,276, ,575, , ,097, ,665, DANJA 114,635, ,073, ,353, , ,886, ,414, DAURA 138,215, ,705, ,043, , ,571, ,097, DUTSI 114,071, ,058, ,337, , ,543, ,473, DUTSINMA 126,696, ,396, ,706, , ,545, ,858, FASKARI 138,070, ,701, ,039, , ,139, ,510, FUNTUA 137,747, ,692, ,029, , ,925, ,954, INGAWA 120,288, ,224, ,519, , ,549, ,071, JIBIA 135,514, ,633, ,964, , ,549, ,211, KATSINA 17 KAFUR 139,889, ,750, ,092, , ,553, ,853, KAITA 133,912, ,590, ,917, , ,435, ,399, KANKARA 146,850, ,937, ,296, , ,144, ,824, KANKIA 116,940, ,135, ,421, , ,442, ,413, KATSINA 161,057, ,317, ,711, , ,541, ,283, KURFI 113,327, ,038, ,315, , ,395, ,536, KUSADA 107,064, ,870, ,132, , ,288, ,789, MAIADUA 130,241, ,491, ,810, , ,450, ,522, MALUMFASHI 129,606, ,474, ,791, , ,346, ,745, MANI 122,940, ,295, ,596, , ,986, ,318, MASHI 125,522, ,365, ,672, , ,754, ,824, MATAZU 105,729, ,834, ,093, , ,258, ,345, MUSAWA 126,512, ,391, ,701, , ,668, ,787, RIMI 114,121, ,059, ,338, , ,581, ,565, SABUWA 118,240, ,169, ,459, , ,512, ,861, SAFANA 126,869, ,401, ,711, , ,398, ,895, SANDAMU 122,960, ,296, ,597, , ,586, ,940, ZANGO 120,511, ,230, ,525, , ,642, ,399, KATSINA TOTAL 4,279,350, ,727, ,194, ,376, ,967, ,508,616, ALIERU 96,488, ,586, ,822, , ,345, ,635, AREWA 157,659, ,226, ,612, , ,483, ,621, ARGUNGU 132,794, ,560, ,884, , ,175, ,955, AUGIE 109,644, ,939, ,207, , ,447, ,684, BAGUDO 146,025, ,914, ,272, , ,735, ,540, BIRNIN -KEBBI 178,653, ,789, ,226, , ,586, ,980, BUNZA 121,711, ,263, ,560, , ,700, ,729, DANDI KAMBA 129,300, ,466, ,782, , ,079, ,154, DANKO /WASAGU 160,632, ,306, ,699, , ,391, ,681, FAKAI 111,849, ,998, ,272, , ,685, ,259, KEBBI 11 GWANDU 118,142, ,167, ,456, , ,487, ,732, JEGA 130,336, ,494, ,813, , ,047, ,219, KALGO 108,468, ,907, ,173, , ,519, ,509, KOKO/BESSE 124,474, ,337, ,641, , ,704, ,662, MAIYAMA 144,005, ,860, ,212, , ,978, ,642, NGASKI 115,376, ,093, ,375, , ,899, ,213, SAKABA 113,699, ,048, ,326, , ,794, ,329, SHANGA 117,991, ,163, ,451, , ,043, ,129, SURU 142,753, ,827, ,176, , ,439, ,776, YAURI 109,696, ,940, ,209, , ,389, ,681, ZURU 131,026, ,512, ,833, , ,365, ,270, KEBBI TOTAL 2,700,729, ,405, ,010, ,966, ,299, ,444,412,428.47

113 1 ADAVI 139,955, (4,284,409.31) 3,752, ,094, , ,024, ,110, AJAOKUTA 123,752, (4,284,409.31) 3,317, ,620, , ,194, ,103, ANKPA 156,181, (4,284,409.31) 4,187, ,569, , ,964, ,251, BASSA 123,662, (4,284,409.31) 3,315, ,617, , ,263, ,076, DEKINA 169,085, (4,284,409.31) 4,533, ,946, , ,538, ,505, IBAJI 131,465, (4,284,409.31) 3,524, ,846, , ,545, ,631, IDAH 110,311, (4,284,409.31) 2,957, ,227, , ,624, ,283, IGALAMELA 129,262, (4,284,409.31) 3,465, ,781, , ,748, ,499, IJUMU 126,768, (4,284,409.31) 3,398, ,708, , ,050, ,156, KABBA/BUNU 134,023, (4,284,409.31) 3,593, ,920, , ,592, ,389, KOGI 11 KOGI 117,979, (4,284,409.31) 3,162, ,451, , ,806, ,594, KOTON KARFE 150,624, (4,284,409.31) 4,038, ,406, , ,605, ,001, MOPA-MURO 99,421, (4,284,409.31) 2,665, ,908, , ,461, ,575, OFU 144,543, (4,284,409.31) 3,875, ,228, , ,418, ,368, OGORI/MAGONGO 96,520, (4,284,409.31) 2,587, ,823, , ,194, ,233, OKEHI 139,932, (4,284,409.31) 3,751, ,093, , ,891, ,953, OKENE 175,008, (4,284,409.31) 4,691, ,119, , ,163, ,409, OLAMABORO 132,197, (4,284,409.31) 3,544, ,867, , ,482, ,343, OMALA 125,170, (4,284,409.31) 3,355, ,661, , ,353, ,765, YAGBA EAST 134,213, (4,284,409.31) 3,598, ,926, , ,809, ,807, YAGBA WEST 131,322, (4,284,409.31) 3,520, ,841, , ,272, ,207, KOGI TOTAL 2,791,402, (89,972,595.51) 74,836, ,663, ,334, ,004, ,462,267, ASA 113,417, ,040, ,318, , ,534, ,770, BARUTEN 186,508, ,000, ,456, , ,554, ,276, EDU 142,946, ,832, ,181, , ,071, ,612, EKITI 87,051, ,333, ,546, , ,205, ,491, IFELODUN 151,043, ,049, ,418, , ,347, ,472, ILORIN EAST 129,819, ,480, ,797, , ,243, ,868, ILORIN SOUTH 131,218, ,517, ,838, , ,508, ,616, KWARA 8 ILORIN WEST 154,735, ,148, ,526, , ,939, ,978, IREPODUN 111,863, ,999, ,272, , ,875, ,464, KAI AMA 148,759, ,988, ,352, , ,397, ,100, MORO 117,926, ,161, ,449, , ,467, ,484, OFFA 104,745, ,808, ,064, , ,311, ,355, OKE-ERO 87,642, ,349, ,564, , ,373, ,285, OSIN 87,270, ,339, ,553, , ,501, ,019, OYUN 99,648, ,671, ,915, , ,588, ,228, PATEGI 120,609, ,233, ,528, , ,680, ,542, KWARA TOTAL 1,975,209, ,954, ,785, ,020, ,600, ,539,569,915.70

114 1 AGEGE 169,253, ,537, ,951, , ,046, ,475, AJEROMI/IFELODUN 217,552, ,832, ,364, , ,600, ,233, ALIMOSHO 350,844, ,406, ,264, ,424, ,493, ,432, AMOWO-ODOFIN 137,125, ,676, ,011, , ,473, ,843, APAPA 115,287, ,090, ,372, , ,378, ,597, BADAGRY 128,887, ,455, ,770, , ,813, ,450, EPE 118,338, ,172, ,462, , ,204, ,658, ETI-OSA 142,762, ,827, ,176, , ,636, ,982, IBEJU-LEKKI 95,327, ,555, ,788, , ,339, ,398, LAGOS 10 IFAKO/IJAYE 162,543, ,357, ,755, , ,107, ,424, IKEJA 140,510, ,767, ,110, , ,173, ,132, IKORODU 193,195, ,179, ,652, , ,622, ,433, KOSOFE 209,024, ,603, ,115, , ,468, ,061, LAGOS ISLAND 112,521, ,016, ,291, , ,899, ,186, LAGOS MAINLAND 135,775, ,640, ,972, , ,446, ,385, MUSHIN 203,265, ,449, ,946, , ,510, ,997, OJO 197,232, ,287, ,770, , ,398, ,489, OSHODI/ISOLO 201,390, ,399, ,891, , ,815, ,314, SOMOLU 155,756, ,175, ,556, , ,583, ,705, SURULERE 178,166, ,776, ,212, , ,708, ,587, LAGOS TOTAL 3,364,761, ,207, ,437, ,662, ,489,721, ,056,791, AKWANGA 116,574, (3,018,317.48) 3,125, ,410, , ,418, ,983, AWE 131,400, (3,018,317.48) 3,522, ,844, , ,367, ,649, DOMA 134,542, (3,018,317.48) 3,607, ,936, , ,001, ,614, KARU 158,741, (3,018,317.48) 4,255, ,644, , ,984, ,252, KEANA 113,348, (3,018,317.48) 3,038, ,316, , ,352, ,497, KEFFI 106,585, (3,018,317.48) 2,857, ,118, , ,163, ,138, NASSARAWA 7 KOKONA 121,783, (3,018,317.48) 3,264, ,562, , ,196, ,283, LAFIA 190,561, (3,018,317.48) 5,108, ,574, , ,556, ,557, NASARAWA 176,601, (3,018,317.48) 4,734, ,166, , ,038, ,240, NASARAWA EGGON 135,097, (3,018,317.48) 3,621, ,952, , ,577, ,779, OBI 129,314, (3,018,317.48) 3,466, ,783, , ,561, ,633, TOTO 137,387, (3,018,317.48) 3,683, ,019, , ,760, ,389, WAMBA 110,289, (3,018,317.48) 2,956, ,226, , ,967, ,870, NASSARAWA TOTAL 1,762,227, (39,238,127.24) 47,244, ,554, ,155, ,946, ,195,890, AGAIE 121,271, ,251, ,547, , ,385, ,948, AGWARA 104,120, ,791, ,046, , ,820, ,201, BIDA 119,239, ,196, ,488, , ,727, ,136, BORGU 194,103, ,203, ,678, , ,747, ,521, BOSSO 116,511, ,123, ,408, , ,259, ,776, EDATI 122,711, ,289, ,589, , ,043, ,133, GBAKO 116,231, ,116, ,400, , ,056, ,276, GURARA 103,859, ,784, ,038, , ,850, ,954, KATCHA 112,070, ,004, ,278, , ,736, ,545, KONTAGORA 123,421, ,308, ,610, , ,536, ,378, LAPAI 120,557, ,232, ,526, , ,008, ,814, LAVUN 140,283, ,760, ,104, , ,041, ,759, NIGER 13 MAGAMA 143,701, ,852, ,204, , ,332, ,675, MARIGA 159,116, ,265, ,655, , ,407, ,090, MASHEGU 187,747, ,033, ,492, , ,350, ,386, MINNA 118,906, ,187, ,478, , ,528, ,584, MOKWA 161,391, ,326, ,721, , ,159, ,254, MUYA 109,016, ,922, ,189, , ,616, ,187, PAIKORO 125,465, ,363, ,670, , ,907, ,917, RAFI 144,710, ,879, ,233, , ,349, ,760, RIJAU 136,133, ,649, ,982, , ,994, ,312, SHIRORO 160,930, ,314, ,708, , ,583, ,189, SULEJA 117,692, ,155, ,443, , ,444, ,213, TAFA 95,783, ,567, ,802, , ,400, ,942, WUSHISHI 106,768, ,862, ,123, , ,294, ,482, NIGER TOTAL 3,261,746, ,446, ,423, ,244, ,584, ,180,445,461.80

115 1 ABEOKUTA NORTH 119,870, (5,788,847.52) 3,213, ,506, , ,529, ,818, ABEOKUTA SOUTH 123,748, (5,788,847.52) 3,317, ,620, , ,489, ,888, ADO-ODO/OTA 190,204, (5,788,847.52) 5,099, ,564, , ,195, ,047, EGBADO NORTH 125,061, (5,788,847.52) 3,352, ,658, , ,350, ,142, EGBADO SOUTH 112,077, (5,788,847.52) 3,004, ,278, , ,565, ,592, EWEKORO 85,254, (5,788,847.52) 2,285, ,494, , ,691, ,282, REMO NORTH 83,052, (5,788,847.52) 2,226, ,429, , ,978, ,236, IFO 186,491, (5,788,847.52) 4,999, ,455, , ,090, ,006, IJEBU EAST 110,985, (5,788,847.52) 2,975, ,246, , ,019, ,889, OGUN 10 IJEBU NORTH 138,665, (5,788,847.52) 3,717, ,056, , ,548, ,762, IJEBU ODE 106,980, (5,788,847.52) 2,868, ,129, , ,669, ,293, IKENNE 96,652, (5,788,847.52) 2,591, ,827, , ,535, ,210, IJEBU NORTH EAST 87,157, (5,788,847.52) 2,336, ,549, , ,445, ,054, IMEKO-AFON 100,198, (5,788,847.52) 2,686, ,931, , ,327, ,761, IPOKIA 104,949, (5,788,847.52) 2,813, ,070, , ,451, ,922, OBAFEMI/OWODE 127,251, (5,788,847.52) 3,411, ,722, , ,193, ,307, ODEDAH 106,824, (5,788,847.52) 2,863, ,125, , ,973, ,433, ODOGBOLU 99,282, (5,788,847.52) 2,661, ,904, , ,042, ,505, OGUN WATERSIDE 94,302, (5,788,847.52) 2,528, ,758, , ,766, ,950, SHAGAMU 127,905, (5,788,847.52) 3,429, ,741, , ,678, ,486, OGUN TOTAL 2,326,918, (115,776,950.40) 62,383, ,074, ,448, ,543, ,983,591, AKOKO NORTH EAST 123,291, (2,620,951.49) 3,305, ,606, , ,486, ,569, AKOKO NORTH WEST 130,422, (2,620,951.49) 3,496, ,815, , ,807, ,450, AKOKO SOUTH WEST 132,780, (2,620,951.49) 3,559, ,884, , ,756, ,899, AKOKO SOUTH EAST 98,485, (2,620,951.49) 2,640, ,881, , ,864, ,650, AKURE NORTH 103,200, (2,620,951.49) 2,766, ,019, , ,836, ,621, AKURE SOUTH 158,595, (2,620,951.49) 4,251, ,639, , ,237, ,747, IDANRE 111,695, (2,620,951.49) 2,994, ,267, , ,681, ,472, IFEDORE 112,534, (2,620,951.49) 3,016, ,292, , ,541, ,221, ONDO 9 OKITIPUPA 135,293, (2,620,951.49) 3,627, ,958, , ,002, ,810, ILAJE 146,810, (2,620,951.49) 3,935, ,294, , ,452, ,468, ESE-EDO 112,331, (2,620,951.49) 3,011, ,286, , ,251, ,715, ILE-OLUJI-OKEIGBO 116,270, (2,620,951.49) 3,117, ,401, , ,332, ,973, IRELE 108,052, (2,620,951.49) 2,896, ,161, , ,657, ,585, ODIGBO 135,133, (2,620,951.49) 3,622, ,953, , ,808, ,446, ONDO EAST 89,684, (2,620,951.49) 2,404, ,623, , ,400, ,856, ONDO WEST 148,223, (2,620,951.49) 3,973, ,336, , ,032, ,547, OSE 119,427, (2,620,951.49) 3,201, ,493, , ,641, ,629, OWO 140,120, (2,620,951.49) 3,756, ,099, , ,115, ,039, ONDO TOTAL 2,222,354, (47,177,126.82) 59,580, ,015, ,023, ,908, ,856,705,178.00

116 1 ATAKUMOSA EAST 87,568, (2,734,288.18) 2,347, ,561, , ,957, ,057, ATAKUMOSA WEST 87,814, (2,734,288.18) 2,354, ,569, , ,501, ,861, AIYEDADE 109,402, (2,734,288.18) 2,933, ,200, , ,444, ,689, AIYEDIRE 96,709, (2,734,288.18) 2,592, ,829, , ,936, ,726, BOLUWADURO 91,517, (2,734,288.18) 2,453, ,677, , ,630, ,915, BORIPE 104,233, (2,734,288.18) 2,794, ,049, , ,776, ,543, EDE NORTH 87,363, (2,734,288.18) 2,342, ,555, , ,419, ,301, EDE SOUTH 90,731, (2,734,288.18) 2,432, ,654, , ,948, ,400, EGBEDORE 89,238, (2,734,288.18) 2,392, ,610, , ,851, ,721, EJIGBO 101,303, (2,734,288.18) 2,715, ,963, , ,370, ,030, IFE CENTRAL 107,263, (2,734,288.18) 2,875, ,138, , ,463, ,441, IFE EAST 123,971, (2,734,288.18) 3,323, ,626, , ,723, ,414, IFE NORTH 115,559, (2,734,288.18) 3,098, ,380, , ,643, ,416, IFE SOUTH 100,731, (2,734,288.18) 2,700, ,946, , ,533, ,587, OSUN 15 IFEDAYO 79,157, (2,734,288.18) 2,122, ,315, , ,591, ,773, IFELODUN 102,001, (2,734,288.18) 2,734, ,984, , ,200, ,600, ILA 89,928, (2,734,288.18) 2,410, ,630, , ,102, ,703, ILESHA EAST 93,751, (2,734,288.18) 2,513, ,742, , ,795, ,449, ILESHA WEST 99,347, (2,734,288.18) 2,663, ,906, , ,612, ,198, IREPODUN 98,319, (2,734,288.18) 2,635, ,876, , ,575, ,072, IREWOLE 106,377, (2,734,288.18) 2,851, ,112, , ,033, ,072, ISOKAN 96,555, (2,734,288.18) 2,588, ,824, , ,589, ,215, IWO 118,728, (2,734,288.18) 3,183, ,473, , ,922, ,055, OBOKUN 98,457, (2,734,288.18) 2,639, ,880, , ,395, ,038, ODO-OTIN 129,716, (2,734,288.18) 3,477, ,794, , ,459, ,240, OLA-OLUWA 88,787, (2,734,288.18) 2,380, ,597, , ,981, ,373, OLORUNDA 107,392, (2,734,288.18) 2,879, ,141, , ,317, ,433, ORIADE 107,737, (2,734,288.18) 2,888, ,151, , ,336, ,817, OROLU 94,940, (2,734,288.18) 2,545, ,777, , ,583, ,498, OSOGBO 105,628, (2,734,288.18) 2,831, ,090, , ,825, ,070, OSUN TOTAL 3,010,234, (82,028,645.40) 80,703, ,065, ,223, ,522, ,866,720, AFIJIO 103,958, (2,536,017.62) 2,787, ,041, , ,019, ,693, AKINYELE 120,727, (2,536,017.62) 3,236, ,531, , ,686, ,136, ATIBA 120,257, (2,536,017.62) 3,224, ,518, , ,168, ,119, ATISBO 128,841, (2,536,017.62) 3,454, ,769, , ,605, ,658, EGBEDA 130,722, (2,536,017.62) 3,504, ,824, , ,932, ,978, IBADAN NORTH 134,356, (2,536,017.62) 3,602, ,930, , ,457, ,356, IBADAN NORTH EAST 145,661, (2,536,017.62) 3,905, ,261, , ,884, ,767, IBADAN NORTH WEST 107,201, (2,536,017.62) 2,874, ,136, , ,148, ,258, IBADAN SOUTH EAST 127,225, (2,536,017.62) 3,410, ,722, , ,993, ,332, IBADAN SOUTH WEST 133,199, (2,536,017.62) 3,571, ,896, , ,993, ,665, IBARAPA CENTRAL 96,334, (2,536,017.62) 2,582, ,818, , ,133, ,724, IBARAPA NORTH 100,465, (2,536,017.62) 2,693, ,939, , ,019, ,989, IDO 98,486, (2,536,017.62) 2,640, ,881, , ,150, ,022, SAKI WEST 146,278, (2,536,017.62) 3,921, ,279, , ,716, ,253, IFELOJU 99,748, (2,536,017.62) 2,674, ,918, , ,055, ,264, IREPO 104,671, (2,536,017.62) 2,806, ,062, , ,317, ,746, OYO 17 ISEYIN 136,755, (2,536,017.62) 3,666, ,000, , ,442, ,883, ITESIWAJU 118,248, (2,536,017.62) 3,170, ,459, , ,685, ,508, IWAJOWA 108,554, (2,536,017.62) 2,910, ,175, , ,133, ,678, OLORUNSOGO 98,018, (2,536,017.62) 2,627, ,867, , ,850, ,225, KAJOLA 121,051, (2,536,017.62) 3,245, ,541, , ,060, ,854, LAGELU 112,125, (2,536,017.62) 3,006, ,280, , ,853, ,184, OGBOMOSHO NORTH 116,078, (2,536,017.62) 3,112, ,395, , ,922, ,444, OGBOMOSHO SOUTH 99,371, (2,536,017.62) 2,664, ,907, , ,002, ,813, OGO-OLUWA 90,934, (2,536,017.62) 2,437, ,660, , ,848, ,714, OLUYOLE 120,539, (2,536,017.62) 3,231, ,526, , ,164, ,415, ONA-ARA 131,331, (2,536,017.62) 3,520, ,842, , ,933, ,625, ORELOPE 100,587, (2,536,017.62) 2,696, ,942, , ,221, ,320, ORI IRE 120,967, (2,536,017.62) 3,243, ,538, , ,014, ,719, OYO EAST 102,137, (2,536,017.62) 2,738, ,988, , ,395, ,137, OYO WEST 102,582, (2,536,017.62) 2,750, ,001, , ,144, ,359, SAKI EAST 102,084, (2,536,017.62) 2,736, ,986, , ,571, ,258, IFEDAPO 117,672, (2,536,017.62) 3,154, ,442, , ,497, ,708, OYO TOTAL 3,797,176, (83,688,581.46) 101,800, ,087, ,418, ,061,025, ,002,820,232.77

117 1 BARKIN LADI 138,804, ,721, ,060, , ,056, ,206, BASSA 140,019, ,753, ,096, , ,757, ,195, BOKKOS 139,409, ,737, ,078, , ,249, ,040, JOS EAST 105,838, ,837, ,096, , ,634, ,836, JOS NORTH 184,144, ,936, ,387, , ,416, ,632, JOS SOUTH 159,238, ,269, ,658, , ,004, ,816, KANAM 139,786, ,747, ,089, , ,489, ,680, KANKE 123,453, ,309, ,611, , ,800, ,677, PLATEAU 9 LANGTANG NORTH 126,623, ,394, ,704, , ,962, ,199, LANGTANG SOUTH 120,120, ,220, ,514, , ,886, ,229, MANGU 165,962, ,449, ,855, , ,291, ,232, MIKANG 111,734, ,995, ,268, , ,348, ,801, PANKSHIN 149,167, ,999, ,363, , ,049, ,185, QUAN-PAN 148,952, ,993, ,357, , ,366, ,274, RIYOM 117,713, ,155, ,443, , ,413, ,204, SHENDAM 149,988, ,021, ,387, , ,036, ,042, WASE 159,363, ,272, ,662, , ,236, ,181, PLATEAU TOTAL 2,380,320, ,815, ,637, ,665, ,001, ,046,440, AHOADA 106,033, ,842, ,102, , ,246, ,654, AHOADA WEST 132,480, ,551, ,875, , ,245, ,691, AKUKUTORU 122,042, ,271, ,570, , ,596, ,976, ANDONI 130,277, ,492, ,811, , ,922, ,033, ASARITORU 120,930, ,242, ,537, , ,472, ,673, BONNY 120,909, ,241, ,537, , ,185, ,365, DEGEMA 131,038, ,513, ,833, , ,266, ,184, ELEME 126,951, ,403, ,714, , ,705, ,290, EMOHUA 121,090, ,246, ,542, , ,371, ,742, ETCHE 141,997, ,806, ,154, , ,247, ,782, GONAKA 126,463, ,390, ,699, , ,000, ,066, RIVERS 12 IKWERRE 121,035, ,244, ,540, , ,635, ,949, KHANA 143,690, ,852, ,203, , ,953, ,284, OBIO/AKPOR 175,964, ,717, ,147, , ,267, ,812, OBUA/ODUAL 142,064, ,808, ,156, , ,274, ,880, OGBA/EGBEMA/NDONI 143,355, ,843, ,193, , ,336, ,311, OGU/BOLO 98,491, ,640, ,881, , ,679, ,092, OKRIKA 121,194, ,249, ,545, , ,588, ,069, OMUMMA 96,058, ,575, ,810, , ,232, ,066, OPOBO/NKORO 103,903, ,785, ,039, , ,325, ,475, OYIGBO 107,313, ,877, ,139, , ,582, ,347, PORT HARCOURT 199,294, ,343, ,830, , ,882, ,159, TAI 117,959, ,162, ,450, , ,286, ,338, RIVERS TOTAL 2,950,539, ,102, ,319, ,980, ,306, ,112,248,605.00

118 1 BINJI 110,517, (1,564,740.79) 2,962, ,233, , ,710, ,308, BODINGA 125,806, (1,564,740.79) 3,372, ,680, , ,965, ,771, DANGE-SHUNI 135,577, (1,564,740.79) 3,634, ,966, , ,123, ,287, GADA 147,204, (1,564,740.79) 3,946, ,306, , ,371, ,862, GORONYO 138,476, (1,564,740.79) 3,712, ,051, , ,382, ,619, GUDU 125,475, (1,564,740.79) 3,363, ,670, , ,136, ,591, GWADABAWA 143,310, (1,564,740.79) 3,842, ,192, , ,348, ,711, ILLELA 122,288, (1,564,740.79) 3,278, ,577, , ,459, ,535, ISA 138,421, (1,564,740.79) 3,711, ,049, , ,193, ,373, KEBBE 124,975, (1,564,740.79) 3,350, ,656, , ,897, ,821, KWARE 115,890, (1,564,740.79) 3,106, ,390, , ,455, ,749, SOKOTO 12 RABAH 137,981, (1,564,740.79) 3,699, ,036, , ,379, ,092, SABON BIRNI 144,770, (1,564,740.79) 3,881, ,235, , ,912, ,822, SHAGARI 130,445, (1,564,740.79) 3,497, ,816, , ,817, ,541, SILAME 116,806, (1,564,740.79) 3,131, ,417, , ,670, ,935, SOKOTO NORTH 129,799, (1,564,740.79) 3,479, ,797, , ,438, ,478, SOKOTO SOUTH 128,751, (1,564,740.79) 3,451, ,766, , ,145, ,072, TAMBUWAL 144,164, (1,564,740.79) 3,864, ,217, , ,960, ,228, TANGAZA 132,914, (1,564,740.79) 3,563, ,888, , ,243, ,584, TURETA 120,953, (1,564,740.79) 3,242, ,538, , ,493, ,155, WAMAKKO 124,684, (1,564,740.79) 3,342, ,647, , ,220, ,837, WURNO 119,966, (1,564,740.79) 3,216, ,509, , ,173, ,787, YABO 112,468, (1,564,740.79) 3,015, ,290, , ,313, ,979, SOKOTO TOTAL 2,971,649, (35,989,038.17) 79,668, ,936, ,066, ,813, ,760,146, ARDO KOLA 111,632, ,992, ,265, , ,882, ,227, BALI 191,029, ,121, ,588, , ,260, ,775, DONGA 131,202, ,517, ,838, , ,736, ,826, GASHAKA 156,656, ,199, ,583, , ,934, ,009, GASSOL 169,242, ,537, ,951, , ,425, ,844, IBI 117,242, ,143, ,429, , ,709, ,001, JALINGO 112,767, ,023, ,299, , ,082, ,630, TARABA 8 KARIM LAMIDU 175,030, ,692, ,120, , ,468, ,023, KURMI 124,593, ,340, ,645, , ,161, ,246, LAU 115,037, ,084, ,365, , ,467, ,421, SARDAUNA 171,671, ,602, ,022, , ,197, ,191, TAKUM 135,883, ,642, ,975, , ,810, ,864, USSA 116,790, ,131, ,416, , ,415, ,227, WUKARI 167,285, ,484, ,894, , ,232, ,575, YORRO 110,895, ,973, ,244, , ,033, ,596, ZING 120,299, ,225, ,519, , ,328, ,860, TARABA TOTAL 2,227,261, ,711, ,159, ,043, ,147, ,798,323,846.90

119 1 BADE 124,322, ,333, ,637, , ,313, ,110, BURSARI 137,575, ,688, ,024, , ,459, ,306, DAMATURU 115,190, ,088, ,369, , ,183, ,299, FIKA 128,971, ,457, ,773, , ,138, ,864, FUNE 180,892, ,849, ,292, , ,046, ,815, GEIDAM 149,912, ,019, ,385, , ,372, ,298, GUJBA 138,020, ,700, ,037, , ,727, ,045, GULAMI 119,911, ,214, ,508, , ,119, ,240, YOBE 9 JAKUSKO 158,143, ,239, ,626, , ,712, ,365, KARASUWA 111,531, ,990, ,262, , ,330, ,568, MACHINA 106,829, ,864, ,125, , ,586, ,838, NANGERE 114,537, ,070, ,350, , ,171, ,595, NGURU 124,573, ,339, ,644, , ,969, ,032, POTISKUM 137,078, ,675, ,010, , ,309, ,630, TARMUA 127,139, ,408, ,719, , ,529, ,312, YUNUSARI 132,500, ,552, ,876, , ,469, ,936, YUSUFARI 132,185, ,543, ,867, , ,578, ,711, YOBE TOTAL 2,239,316, ,035, ,512, ,092, ,016, ,834,972, ANKA 124,422, ,335, ,640, , ,031, ,934, BAKURA 120,472, ,229, ,524, , ,729, ,445, BUKKUYUM 142,176, ,811, ,159, , ,224, ,949, BUNGUDU 156,921, ,207, ,590, , ,023, ,380, GUMMI 136,583, ,661, ,995, , ,795, ,591, GUSAU 189,654, ,084, ,548, , ,596, ,653, ZAMFARA 7 KAURA NAMODA 144,034, ,861, ,213, , ,441, ,135, KIYAWA 130,678, ,503, ,823, , ,228, ,763, MARADUN 141,266, ,787, ,132, , ,177, ,938, MARU 186,460, ,998, ,454, , ,077, ,749, SHINKAFI 116,422, ,121, ,405, , ,630, ,052, TALATA MAFARA 134,469, ,605, ,933, , ,438, ,993, TSAFE 142,466, ,819, ,167, , ,512, ,544, ZURMI 157,340, ,218, ,603, , ,195, ,996, ZAMFARA TOTAL 2,023,372, ,245, ,194, ,215, ,100, ,600,129, ABAJI 103,934, ,786, ,040, , ,664, ,848, ABUJA MUNICIPAL 265,320, ,113, ,762, ,077, ,207, ,480, FCT-ABUJA 3 BWARI 149,448, ,006, ,372, , ,869, ,303, GWAGWALADA 128,078, ,433, ,747, , ,670, ,450, KUJE 121,696, ,262, ,560, , ,018, ,032, KWALI 125,181, ,356, ,662, , ,321, ,029, ,661, ,958, ,144, ,628, ,345,751, ,293,144, ,354,747, (773,263,952.88) 2,636,850, ,877,408, ,370, ,211,858, ,706,970,949.73

120 Methodology The Nigerian government financial system operates a structure where funds flow to the three systems of government from what is termed the FEDERATION ACCOUNT. The Federation Account serves as the central pocket through which our Governments Federal, State, and Local Government fund developmental projects as well as maintain their respective workforce. The Flow of Revenue into the Federation Account included oil revenues and related taxes, revenues generated from the Nigerian Customs Service trade facilitation activities, company income tax(cit), any sale of national assets, surplus and dividends from State Owned Enterprises(SOE) Fundamentally, there are two components of the revenue allocation formula used for the disbursement of the Federation Account to the three tiers of government. These are 1. Vertical Allocation Formula (VAF) 2. Horizontal Allocation Formula (HAF) The Vertical Allocation Formula: This formula shows the percentage allocated to the three tiers of government i.e. federal, states and local governments. This formula is applied vertically to the total volume of disbursable revenue in the Federation Account at a particular point in time. The VAF allows every tier of government to know what is due to it; the Federal Government on one hand and the 36 States and the FCT and 774 Local Governments on the other. The Horizontal Allocation Formula: The formula is applicable to States and Local Governments only. It provides the basis for sharing of the volume of revenue already allocated to the and 36 States and 774 Local Governments. Through the application of the principles of horizontal allocation formula, the allocation due to each State or Local Government is determined. Thus, it can conveniently be concluded that the vertical allocation formula is for inter-tier sharing between the three tiers of government while the horizontal allocation formula is for intra tier sharing amongst the 36 States and the 774 Local Governments in Nigeria The current vertical allocation formula on the net federation account revenue distributable (i.e. after statutory deductions such as 13% derivation and other charges and costs and excluding VAT) is as follows: Federal Government 52.68% (This id further divided into general ecological problems (1%), Federal Capital Territory (1%), Development of natural resources (1.68%), statutory stabilization (0.5%) and the balance of 48.5% for the Federal Government). State Government 26.72% Local Government 20.60% In addition to the federation account distributable revenue above, there is also a separate sharing ratio for Value Added Tax in which Federal gets15%, States share 50% and Local Governments share the balance of 35%. On the other hand, the horizontal allocation formula which is more for the States and Local governments and accordingly which captures factors/principles and percentage is as follows: Equality 40%. Here 40% of disbursable revenue from the share of the States 26.72% from the Federation account is is divided equally across all 36 States. The remaining 60% of the 26.72% of the State's share of the Federation account is disbursed as follows: Population 30%. Here 30% of State's share of 26.72% is shared dependent on each States share of total population as determined by the National Population Commission. Landmass/Terrain 10%. Land mass of a State or local government shall be the proportional areal size (PAS) of the State or the local government to the total areal size of Nigeria, and shall be obtained as follows- for each State - (PAS) = Areal size of State x 100 Total areal size of Nigeria The allocation due to terrain is made on the basis of the proportional areal size of the three identified major terrain types present in the State or Local Government area respectively, which are- (i) wetlands / waterbodies; (ii) plains; and (iii) highlands; Internally Generated Revenue (IGR) 10%. Each State is mandated to contributor 10% of its IGR into a joint State and Local Government account to be shared equally Social Development Factor 10%. This comprises of Education (4%), Health (3.0%) and Water (3.0%). Education as a parameter for allocation to Social Development Factor (SDF) relates to primary school enrolment which attracts 60 per cent of the allocation to education while the remaining 40 per cent is made using secondary school enrolment. Allocation on the basis of primary school enrolment is made solely on direct proportion to school enrollment. 50 per cent of the allocation on the basis of secondary school enrolment is made in direct proportion to school enrollment while the remaining 50 per cent is made in inverse proportion to school enrollment. School enrolment refers to public funded schools only. Health as a parameter for allocation to social development factor relates to the number of State/Local Government hospital beds there are and 50 per cent of the allocation to health is made in direct proportion to the number of the State hospital beds, while the remaining 50 per cent is made in inverse proportion to the number of State hospital beds. Water as a parameter for allocation to social development factor shall be represented by mean annual rainfall in the State headquarters and territorial spread of State: 50 per cent of the allocation to water shall be made in direct proportion to the State's territorial spread, while the remaining 50 per cent shall be made in inverse proportion to the mean annual rainfall in each State headquarters, using the most current live year figures, the same year for all the States. 118

121 Acknowledgements/Contacts Acknowledgements We acknowledge the contributions of our strategic partner, The Office of The Accountant General of The Federation and our technical partners, Proshare in the design, concept and production of this publication. Contact NBSNigeria Head Office Address Plot 762,IndependenceAvenue,Central Business District,FCT, Abuja Nigeria