Federation Account Allocation Committee (FAAC)

Transcription

1 Federation Account Allocation Committee (FAAC) (AUGUST 2018 Disbursement) Report Date: September 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) August 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the Month of July, 2018 Shared in August, 2018 Distribution of Revenue Allocation to FGN by FAAC for the Month of July, 2018 Shared in August, 2018 Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 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 N714.81bn to the three tiers of government in August 2018 from the revenue generated in July The amount disbursed comprised of N597.97bn from the Statutory Account, N79.81bn from Valued Added Tax (VAT), N12bn additional distribution funds from NNPC and N25.03bn FOREX distribution. Federal government received a total of N298.29bn from the N714.81bn. States received a total of N183.77bn and Local governments received N138.96bn. The sum of N49.78bn was shared among the oil producing states as 13% derivation fund while N25.00bn was transferred to Excess crude Account(ECA). Revenue generating agencies such as Nigeria Customs Service (NCS), Federal Inland Revenue Service (FIRS) and Department of Petroleum Resources (DPR) received N4.42bn, N9.32bn and N5.27bn respectively as cost of revenue collections. Further breakdown of revenue allocation distribution to the Federal Government of Nigeria (FGN) revealed that the sum of N242.42bn was disbursed to the FGN consolidated revenue account; N5.44bn shared as share of derivation and ecology; N2.72bn as stabilization fund; N9.15bn for the development of natural resources; and N6.17bn to the Federal Capital Territory (FCT) Abuja. 1

4 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the month of July, 2018 Shared in August, 2018 BENEFICIARIES Statutory N269,824,139, Statutory N136,858,409,244.12? 12Bn NNPC Additional Dist. N5,499,792,000.00? 12Bn NNPC Additional Dist. N2,789,568, FGN? Bn FOREX Monthly Dist. VAT N11,470,449, N11,492,179, State? Bn FOREX Monthly Dist. VAT N5,817,965, N38,307,266, Total N298,286,560, Total N183,773,208, Statutory N105,512,096, Statutory N44,964,276,832.03? 12Bn NNPC Additional Dist. N2,150,640,000.00? 12Bn NNPC Additional Dist. N1,560,000, LGCs? Bn FOREX Monthly Dist. VAT N4,485,407, N26,815,086, % Derivation Fund? Bn FOREX Monthly Dist. VAT N3,253,559, Total N138,963,230, Total N49,777,836, Statutory N3,905,329, Statutory N25,000,000,000.00? 12Bn NNPC Additional Dist ? 12Bn NNPC Additional Dist Cost of Collection - NCS? Bn FOREX Monthly Dist. VAT Total N515,748, N4,421,078, Transfer to Excess ECA? Bn FOREX Monthly Dist. VAT Total N25,000,000,

5 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Summary of Gross Revenue Allocation by FAAC for the month of July, 2018 Shared in August, 2018 Statutory N6,641,449, Statutory N5,269,297,702.68? 12Bn NNPC Additional Dist ? 12Bn NNPC Additional Dist Cost of Collections - FIRS? Bn FOREX Monthly Dist. VAT N2,676,523, Cost of Collection - DPR? Bn FOREX Monthly Dist. VAT Total N9,317,972, Total N5,269,297, TOTAL(ALL BENEFICIARIES) STATUTORY? 12BN NNPC ADDITIONAL DIST.? BN FOREX MONTHLY DIST. VAT N597,974,998, N12,000,000, N25,027,381, N79,806,805, TOTAL N714,809,184,

6 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Gross Revenue Allocation by FAAC for the month of July, 2018 Shared in August, 2018 FG BENEFICIARIES? Bn Being FOREX Dist. N108,869, N2,560,973, Total Net Amount N2,722,042, N5,121,946, N8,604,870,042.30? Bn Being FOREX Dist. N217,738, Stabilization? Bn Being FOREX Dist. N365,800, Total Net Amount N5,444,084, Share of Derivation & Ecology Development of Natural Resources Total Net Amount N9,146,062, N248,414,403, N5,121,946,453.75? Bn Being FOREX Dist. N10,560,303, FGN (CRF Account) FCT-Abuja? Bn Being FOREX Dist. N217,738, Total Net Amount N242,417,650, Total Net Amount N6,171,334, SUB-TOTAL Gross Statutory Allocation N269,824,139,183.40? 12Bn Dist. of Additional Funds from NNPC N5,499,792, Total Net Amount N265,901,174,673.82? Bn Distribution of FOREX for the Month =N11,470,449, FCT Abuja N105,512,096,947.19? Bn Dist. of FOREX =N4,485,407,231.88? 12Bn Add. Dist. Funds NNPC =N2,150,640, Deduction N (774,468,886.32) Value Added Tax N26,815,086, N138,188,761,

7 FCT ABUJA Local Government Councils ABAJI ABUJA MUNICIPAL BWARI GWAGWALADA KUJE KWALI N324,957, N550,363, N386,553, N358,195, N347,447, N350,758,

8 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ABIA STATE No. of LGCs 17 BENEFICIARIES N3,379,490, % Share of Derivation (Net) N610,734, Gross Total N3,990,224, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N40,648, N0.00 N429,919, Net Statutory Allocation Gross VAT Allocation N3,519,655, N798,656, Distribution of Additional? 12Billion Funds from NNPC =N91,815, Distribution of? Billion Being FOREX Distribution for the Month =N192,149, Total Gross Amount Total Net Amount N5,072,846, N4,602,277, LGAs N2,190,026, Monthly Distribution of N Bn Being FOREX =N93,099, Add. Distribution of? 12 Billion Funds from NNPC =N44,639, Deduction N 0.00 Value Added Tax N474,863, N2,802,629,

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 N141,496, N237,855, N165,439, N169,291, N153,618, N158,692, N153,691, N149,342, N161,996, N164,989, N181,397, N174,393, N132,617, N125,214, N131,193, N191,657, N165,104,

10 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ADAMAWA STATE No. of LGCs 21 BENEFICIARIES N3,595,196, % Share of Derivation (Net) N0.00 Gross Total N3,595,196, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N52,555, N0.00 N461,215, Net Statutory Allocation Gross VAT Allocation N3,081,425, N825,458, Distribution of Additional? 12Billion Funds from NNPC =N73,280, Distribution of? Billion Being FOREX Distribution for the Month =N152,834, Total Gross Amount Total Net Amount N4,646,770, N4,132,999, LGAs N2,762,404, Monthly Distribution of N Bn Being FOREX =N117,432, Add. Distribution of? 12 Billion Funds from NNPC =N56,305, Deduction N 0.00 Value Added Tax N562,851, N3,498,994,

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 N170,823, N203,924, N175,620, N155,230, N154,818, N165,489, N177,230, N184,076, N165,387, N146,261, N149,500, N145,555, N167,271, N163,108, N156,639, N146,490, N138,290, N156,911,

12 ADAMAWA STATE SONG TOUNGO YOLA-SOUTH Local Government Councils N193,107, N161,550, N165,400,

13 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 AKWA IBOM STATE No. of LGCs 31 BENEFICIARIES N3,628,606, % Share of Derivation (Net) N10,859,581, Gross Total N14,488,188, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N110,724, N0.00 N1,041,089, Net Statutory Allocation Gross VAT Allocation N13,336,374, N896,694, Distribution of Additional? 12Billion Funds from NNPC =N468,017, Distribution of? Billion Being FOREX Distribution for the Month =N944,925, Total Gross Amount Total Net Amount N16,797,825, N15,646,011, LGAs N3,679,360, Monthly Distribution of N Bn Being FOREX =N156,412, Add. Distribution of? 12 Billion Funds from NNPC =N74,995, Deduction N 0.00 Value Added Tax N784,214, N4,694,983,

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 N156,696, N123,538, N162,654, N125,585, N167,878, N145,047, N164,947, N132,284, N153,477, N167,717, N129,037, N151,954, N151,996, N156,593, N142,810, N146,916, N137,500, N169,266,

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 N141,929, N149,195, N155,317, N134,687, N140,689, N141,431, N167,424, N124,985, N152,808, N125,621, N160,370, N134,273, N205,348,

16 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ANAMBRA STATE No. of LGCs 21 BENEFICIARIES N3,588,461, % Share of Derivation (Net) N0.00 Gross Total N3,588,461, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N46,844, N0.00 N89,972, Net Statutory Allocation Gross VAT Allocation N3,451,644, N924,406, Distribution of Additional? 12Billion Funds from NNPC =N73,143, Distribution of? Billion Being FOREX Distribution for the Month =N152,548, Total Gross Amount Total Net Amount N4,738,559, N4,601,743, LGAs N2,777,332, Monthly Distribution of N Bn Being FOREX =N118,066, Add. Distribution of? 12 Billion Funds from NNPC =N56,610, Deduction N 0.00 Value Added Tax N629,363, N3,581,372,

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 N230,479, N152,739, N157,149, N190,830, N143,417, N165,718, N153,974, N137,032, N153,091, N241,785, N168,420, N204,560, N150,986, N150,456, N179,432, N172,196, N143,757, N148,702,

18 ANAMBRA STATE ORUMBA NORTH ORUMBA SOUTH OYI Local Government Councils N160,532, N162,964, N156,534,

19 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 BAUCHI STATE No. of LGCs 20 BENEFICIARIES N4,317,039, % Share of Derivation (Net) N0.00 Gross Total N4,317,039, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N77,411, N201,255, N1,043,834, Net Statutory Allocation Gross VAT Allocation N2,994,538, N924,645, Distribution of Additional? 12Billion Funds from NNPC =N87,993, Distribution of? Billion Being FOREX Distribution for the Month =N183,520, Total Gross Amount Total Net Amount N5,513,200, N4,190,699, LGAs N3,152,822, Monthly Distribution of N Bn Being FOREX =N134,029, Add. Distribution of? 12 Billion Funds from NNPC =N64,263, Deduction N 0.00 Value Added Tax N617,506, N3,968,621,

20 BAUCHI STATE ALKALERI BAUCHI BOGORO DAMBAN DARAZO DASS GAMAWA GANJUWA GIADE I/GADAU JAMA'ARE KATAGUM KIRFI MISAU NINGI SHIRA TAFAWA BALEWA TORO Local Government Councils N252,873, N307,250, N136,662, N161,280, N203,341, N136,163, N215,011, N214,661, N155,084, N177,956, N138,208, N210,935, N171,089, N202,077, N256,871, N193,725, N190,246, N262,783,

21 BAUCHI STATE WARJI ZAKI Local Government Councils N149,409, N168,726,

22 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 BAYELSA STATE No. of LGCs 8 BENEFICIARIES N3,193,382, % Share of Derivation (Net) N8,631,672, Gross Total N11,825,054, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N34,374, N421,546, N1,158,604, Net Statutory Allocation Gross VAT Allocation N10,210,528, N705,225, Distribution of Additional? 12Billion Funds from NNPC =N348,542, Distribution of? Billion Being FOREX Distribution for the Month =N733,409, Total Gross Amount Total Net Amount N13,612,232, N11,997,706, LGAs N1,283,314, Monthly Distribution of N Bn Being FOREX =N54,554, Add. Distribution of? 12 Billion Funds from NNPC =N26,157, Deduction N 0.00 Value Added Tax N254,170, N1,618,196,

23 BAYELSA STATE BRASS EKERMOR KOLOKUMA/OPOKUMA NEMBE OGBIA SAGBAMA SOUTHERN IJAW YENAGOA Local Government Councils N189,376, N217,836, N145,610, N177,039, N187,490, N185,250, N251,980, N237,453,

24 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 BENUE STATE No. of LGCs 23 BENEFICIARIES N4,047,503, % Share of Derivation (Net) N0.00 Gross Total N4,047,503, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N26,890, N103,855, N423,541, Net Statutory Allocation Gross VAT Allocation N3,493,215, N891,925, Distribution of Additional? 12Billion Funds from NNPC =N82,499, Distribution of? Billion Being FOREX Distribution for the Month =N172,062, Total Gross Amount Total Net Amount N5,193,992, N4,639,703, LGAs N3,430,758, Monthly Distribution of N Bn Being FOREX =N145,844, Add. Distribution of? 12 Billion Funds from NNPC =N69,928, Deduction N (139,538,498.52) Value Added Tax N646,424, N4,153,417,

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 N179,237, N157,070, N151,587, N182,688, N239,110, N191,617, N181,317, N156,370, N198,556, N189,227, N214,430, N166,077, N202,605, N145,724, N153,934, N138,778, N177,132, N167,698,

26 BENUE STATE OTUKPO TARKA UKUM USHONGO VANDEIKYA Local Government Councils N197,586, N134,616, N186,062, N180,159, N191,900,

27 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 BORNO STATE No. of LGCs 27 BENEFICIARIES N4,484,054, % Share of Derivation (Net) N0.00 Gross Total N4,484,054, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N17,817, N0.00 N323,071, Net Statutory Allocation Gross VAT Allocation N4,143,165, N879,069,063.0 Distribution of Additional? 12Billion Funds from NNPC =N91,397, Distribution of? Billion Being FOREX Distribution for the Month =N190,620, Total Gross Amount Total Net Amount N5,645,141, N5,304,253, LGAs N3,724,776, Monthly Distribution of N Bn Being FOREX =N158,343, Add. Distribution of? 12 Billion Funds from NNPC =N75,921, Deduction N 0.00 Value Added Tax N707,803, N4,666,844,

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 N163,533, N161,074, N223,359, N131,630, N179,349, N130,571, N214,066, N144,819, N170,285, N145,723, N210,257, N149,646, N174,145, N150,395, N138,525, N198,770, N206,764, N119,552,

29 BORNO STATE MAFA MAGUMERI MAIDUGURI METRO MARTE MOBBAR MONGUNO NGALA NGANZAI SHANI Local Government Councils N156,600, N183,151, N277,018, N168,232, N157,637, N154,053, N180,094, N152,711, N148,950,

30 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 CROSS RIVER STATE No. of LGCs 18 BENEFICIARIES N3,629,225, % Share of Derivation (Net) N0.00 Gross Total N3,629,225, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N229,323, N633,134, N650,454, Net Statutory Allocation Gross VAT Allocation N2,116,312, N789,961, Distribution of Additional? 12Billion Funds from NNPC =N73,974, Distribution of? Billion Being FOREX Distribution for the Month =N154,281, Total Gross Amount Total Net Amount N4,647,442, N3,134,529, LGAs N2,401,245, Monthly Distribution of N Bn Being FOREX =N102,078, Add. Distribution of? 12 Billion Funds from NNPC =N48,944, Deduction N (38,551,266.10) Value Added Tax N487,995, N3,001,713,

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 N157,441, N191,521, N191,390, N121,643, N145,683, N167,629, N189,104, N155,360, N164,438, N128,634, N172,030, N148,581, N165,535, N157,491, N176,858, N166,779, N168,738, N183,907,

32 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 DELTA STATE No. of LGCs 25 BENEFICIARIES N3,664,505, % Share of Derivation (Net) N12,410,228, Gross Total N16,074,733, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N28,517, N1,098,907, N1,145,011, Net Statutory Allocation Gross VAT Allocation N13,802,297, N980,248, Distribution of Additional? 12Billion Funds from NNPC =N518,981, Distribution of? Billion Being FOREX Distribution for the Month =N1,154,695, Total Gross Amount Total Net Amount N18,728,658, N16,456,221, LGAs N3,076,852, Monthly Distribution of N Bn Being FOREX =N130,799, Add. Distribution of? 12 Billion Funds from NNPC =N62,715, Deduction N 0.00 Value Added Tax N728,657, N3,999,024,

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 N135,175, N147,083, N126,667, N178,313, N164,592, N167,998, N175,072, N165,249, N156,144, N176,095, N146,056, N152,483, N140,941, N137,748, N149,200, N123,442, N155,342, N160,165,

34 DELTA STATE Local Government Councils UGHELLI NORTH UGHELLI SOUTH UKWUANI UVWIE WARRI SOUTH WARRI NORTH WARRI SOUTH-WEST N210,825, N168,862, N135,188, N158,267, N195,656, N158,046, N151,688,

35 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 EBONYI STATE No. of LGCs 13 BENEFICIARIES N3,228,838, % Share of Derivation (Net) N0.00 Gross Total N3,228,838, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N40,165, N0.00 N466,941, Net Statutory Allocation Gross VAT Allocation N2,721,732, N763,416, Distribution of Additional? 12Billion Funds from NNPC =N65,813, Distribution of? Billion Being FOREX Distribution for the Month =N137,260, Total Gross Amount Total Net Amount N4,195,329, N3,688,222, LGAs N1,776,286, Monthly Distribution of N Bn Being FOREX =N75,511, Add. Distribution of? 12 Billion Funds from NNPC =N36,205, Deduction N (48,524,499.27) Value Added Tax N378,448, N2,217,928,

36 EBONYI STATE ABAKALIKI AFIKPO NORTH AFIKPO SOUTH EBONYI EZZA NORTH EZZA SOUTH IKWO ISHIELU IVO IZZI OHAOZARA OHAUKWU ONICHA Local Government Councils N166,731, N158,418, N159,583, N153,080, N153,742, N158,080, N185,207, N163,765, N148,895, N203,949, N160,168, N176,819, N193,281,

37 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 EDO STATE No. of LGCs 18 BENEFICIARIES N3,374,653, % Share of Derivation (Net) N1,544,933, Gross Total N4,919,587, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N81,885, N0.00 N390,751, Net Statutory Allocation Gross VAT Allocation N4,446,950, N827,043, Distribution of Additional? 12Billion Funds from NNPC =N118,237, Distribution of? Billion Being FOREX Distribution for the Month =N244,667, Total Gross Amount Total Net Amount N6,109,535, N5,636,899, LGAs N2,354,208, Monthly Distribution of N Bn Being FOREX =N100,079, Add. Distribution of? 12 Billion Funds from NNPC =N47,985, Deduction N 0.00 Value Added Tax N512,340, N3,014,613,

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 N203,631, N199,545, N131,321, N135,290, N159,826, N137,614, N135,921, N156,853, N172,928, N126,522, N218,539, N223,964, N173,100, N164,751, N176,278, N158,915, N131,923, N159,698,

39 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 EKITI STATE No. of LGCs 16 BENEFICIARIES N3,227,016, % Share of Derivation (Net) N0.00 Gross Total N3,227,016, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N53,517, N499,654, N465,644, Net Statutory Allocation Gross VAT Allocation N2,208,200, N744,109, Distribution of Additional? 12Billion Funds from NNPC =N65,775, Distribution of? Billion Being FOREX Distribution for the Month =N137,183, Total Gross Amount Total Net Amount N4,174,084, N3,155,268, LGAs N1,869,326, Monthly Distribution of N Bn Being FOREX =N79,466, Add. Distribution of? 12 Billion Funds from NNPC =N38,102, Deduction N 0.00 Value Added Tax N422,128, N2,409,024,

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 N193,676, N146,654, N137,537, N144,204, N152,786, N156,061, N128,608, N156,800, N169,463, N147,595, N157,500, N111,550, N140,868, N137,190, N147,253, N143,168,

41 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ENUGU STATE No. of LGCs 17 BENEFICIARIES N3,629,538, % Share of Derivation (Net) N0.00 Gross Total N3,629,538, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N50,530, N0.00 N206,468, Net Statutory Allocation Gross VAT Allocation N3,372,540, N848,317, Distribution of Additional? 12Billion Funds from NNPC =N73,980, Distribution of? Billion Being FOREX Distribution for the Month =N154,294, Total Gross Amount Total Net Amount N4,706,131, N4,449,133, LGAs N2,391,910, Monthly Distribution of N Bn Being FOREX =N101,682, Add. Distribution of? 12 Billion Funds from NNPC =N48,754, Deduction N 0.00 Value Added Tax N507,262, N3,049,609,

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 N177,574, N150,673, N202,932, N190,887, N183,004, N175,451, N179,145, N194,236, N173,337, N163,931, N170,361, N166,085, N216,422, N149,470, N165,632, N187,324, N154,383,

43 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 GOMBE STATE No. of LGCs 11 BENEFICIARIES N3,399,461, % Share of Derivation (Net) N0.00 Gross Total N3,399,461, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N39,706, N361,446, N302,954, Net Statutory Allocation Gross VAT Allocation N2,695,354, N728,945, Distribution of Additional? 12Billion Funds from NNPC =N69,290, Distribution of? Billion Being FOREX Distribution for the Month =N144,513, Total Gross Amount Total Net Amount N4,342,212, N3,638,104, LGAs N1,638,938, Monthly Distribution of N Bn Being FOREX =N69,672, Add. Distribution of? 12 Billion Funds from NNPC =N33,406, Deduction N (53,983,557.43) Value Added Tax N326,760, N2,014,794,

44 GOMBE STATE AKKO BALANGA BILLIRI DUKKU FUNAKAYE GOMBE KALTUNGO KWAMI NAFADA SHOMGOM YAMALTU/DEBA Local Government Councils N236,784, N173,496, N173,862, N187,575, N184,771, N200,709, N156,606, N169,069, N152,950, N146,875, N198,685,

45 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 IMO STATE No. of LGCs 27 BENEFICIARIES N3,752,408, % Share of Derivation (Net) N464,340, Gross Total N4,216,748, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N52,664, N0.00 N820,323, Net Statutory Allocation Gross VAT Allocation N3,343,760, N875,834, Distribution of Additional? 12Billion Funds from NNPC =N92,864, Distribution of? Billion Being FOREX Distribution for the Month =N184,199, Total Gross Amount Total Net Amount N5,369,647, N4,496,658, LGAs N3,205,692, Monthly Distribution of N Bn Being FOREX =N136,276, Add. Distribution of? 12 Billion Funds from NNPC =N65,341, Deduction N 0.00 Value Added Tax N703,525, N4,110,835,

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 N162,999, N153,673, N141,116, N150,478, N158,979, N159,506, N143,337, N152,008, N170,577, N152,176, N185,569, N157,864, N144,355, N140,223, N124,875, N135,673, N156,450, N169,476,

47 IMO STATE Local Government Councils OKIGWE ONUIMO ORLU ORSU ORU ORU WEST OWERRI MUNICIPAL OWERRI NORTH OWERRI WEST N149,084, N133,371, N146,853, N142,255, N137,932, N142,183, N143,820, N154,174, N136,473,

48 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 JIGAWA STATE No. of LGCs 27 BENEFICIARIES N4,036,063, % Share of Derivation (Net) N0.00 Gross Total N4,036,063, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N29,622, N0.00 N163,223, Net Statutory Allocation Gross VAT Allocation N3,843,217, N919,567, Distribution of Additional? 12Billion Funds from NNPC =N82,266, Distribution of? Billion Being FOREX Distribution for the Month =N171,576, Total Gross Amount Total Net Amount N5,209,474, N5,016,627, LGAs N3,367,881, Monthly Distribution of N Bn Being FOREX =N143,171, Add. Distribution of? 12 Billion Funds from NNPC =N68,647, Deduction N 0.00 Value Added Tax N732,527, N4,312,227,

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 N143,555, N169,506, N209,221, N157,163, N134,997, N133,833, N186,939, N156,642, N137,920, N144,800, N200,906, N148,775, N128,405, N174,618, N194,941, N143,583, N152,398, N159,507,

50 JIGAWA STATE KIYAWA MAIGATARI MALAM MADORI MIGA RINGIM RONI SULE TAKARKAR TAURA YANKWASHI 131,772, Local Government Councils N162,767, N164,325, N154,670, N142,223, N172,456, N128,500, N158,629, N146,623, N135,663,

51 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 KADUNA STATE No. of LGCs 23 BENEFICIARIES N4,728,717, % Share of Derivation (Net) N0.00 Gross Total N4,728,717, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N210,872, N0.00 N203,254, Net Statutory Allocation Gross VAT Allocation N4,314,590, N1,117,738, Distribution of Additional? 12Billion Funds from NNPC =N96,384, Distribution of? Billion Being FOREX Distribution for the Month =N201,021, Total Gross Amount Total Net Amount N6,143,863, N5,729,735, LGAs N3,787,501, Monthly Distribution of N Bn Being FOREX =N161,009, Add. Distribution of? 12 Billion Funds from NNPC =N77,200, Deduction N 0.00 Value Added Tax N792,853, N4,818,565,

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 N244,047, N254,245, N212,684, N161,903, N267,975, N180,475, N159,057, N209,634, N225,625, N221,511, N236,369, N200,749, N177,299, N178,585, N208,586, N161,535, N225,121, N153,347,

53 KADUNA STATE SABON GARI SANGA SOBA ZANGON KATAF ZARIA Local Government Councils N201,566, N166,878, N213,320, N235,693, N245,150,

54 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 KANO STATE No. of LGCs 44 BENEFICIARIES N5,724,639, % Share of Derivation (Net) N0.00 Gross Total N5,724,639, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N60,596, N0.00 N421,270, Net Statutory Allocation Gross VAT Allocation N5,242,772, N1,461,337, Distribution of Additional? 12Billion Funds from NNPC =N116,684, Distribution of? Billion Being FOREX Distribution for the Month =N243,359, Total Gross Amount Total Net Amount N7,546,020, N7,064,153, LGAs N6,030,027, Monthly Distribution of N Bn Being FOREX =N256,341, Add. Distribution of? 12 Billion Funds from NNPC =N122,909, Deduction N 0.00 Value Added Tax N1,385,245, N7,794,523,

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 N159,103, N163,175, N149,873, N161,661, N194,632, N156,106, N248,381, N170,907, N182,383, N184,727, N168,107, N167,998, N174,861, N156,573, N153,261, N168,404, N192,595, N228,981,

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 N159,706, N153,239, N222,611, N148,732, N149,581, N192,479, N197,714, N151,851, N151,173, N150,826, N178,670, N179,322, N309,076, N155,588, N151,930, N183,956, N152,425, N192,164,

57 KANO STATE Local Government Councils TAKAI TARAUNI TOFA TSANYAWA TUDUN WADA UNGOGO WARAWA WUDIL N169,944, N176,556, N138,686, N153,804, N187,310, N221,419, N144,714, N168,723,

58 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 No. of LGCs 34 BENEFICIARIES N4,436,432, % Share of Derivation (Net) N0.00 Gross Total N4,436,432, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N103,053, N0.00 N632,113, Net Statutory Allocation Gross VAT Allocation N3,701,264, N1,017,343, Distribution of Additional? 12Billion Funds from NNPC =N90,427, Distribution of? Billion Being FOREX Distribution for the Month =N188,596, Total Gross Amount Total Net Amount N5,732,800, N4,997,632, LGAs N4,590,762, Monthly Distribution of N Bn Being FOREX =N195,157, Add. Distribution of? 12 Billion Funds from NNPC =N93,572, Deduction N 0.00 Value Added Tax N924,583, N5,804,075,

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 N167,082, N173,401, N187,584, N177,050, N164,852, N155,043, N154,093, N165,137, N155,339, N187,629, N154,369, N171,617, N186,102, N187,431, N164,316, N181,676, N188,569, N180,692,

60 KATSINA STATE KANKARA KANKIA KATSINA KURFI KUSADA MAIADUA MALUMFASHI MANI MASHI MATAZU MUSAWA RIMI SABUWA SAFANA SANDAMU ZANGO Local Government Councils N198,970, N159,445, N219,349, N153,380, N145,186, N177,471, N175,697, N167,755, N170,478, N144,587, N171,525, N156,364, N160,043, N172,625, N165,496, N163,707,

61 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 KEBBI STATE No. of LGCs 21 BENEFICIARIES N3,810,917, % Share of Derivation (Net) N0.00 Gross Total N3,810,917, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N42,644, N0.00 N264,239, Net Statutory Allocation Gross VAT Allocation N3,504,034, N826,317, Distribution of Additional? 12Billion Funds from NNPC =N77,677, Distribution of? Billion Being FOREX Distribution for the Month =N162,005, Total Gross Amount Total Net Amount N4,876,918, N4,570,034, LGAs N2,897,263, Monthly Distribution of N Bn Being FOREX =N123,165, Add. Distribution of? 12 Billion Funds from NNPC =N59,054, Deduction N 0.00 Value Added Tax N564,138, N3,643,621,

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 N138,965, N219,842, N190,621, N157,952, N209,146, N250,296, N172,732, N183,268, N228,409, N160,847, N170,252, N187,531, N154,577, N178,094, N202,896, N165,310, N161,151, N168,604,

63 KEBBI STATE Local Government Councils SURU YAURI ZURU N199,826, N156,938, N186,653,

64 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 KOGI STATE No. of LGCs 21 BENEFICIARIES N3,988,880, % Share of Derivation (Net) N0.00 Gross Total N3,988,880, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N30,161, N72,111, N399,556, Net Statutory Allocation Gross VAT Allocation N3,487,051, N824,058, Distribution of Additional? 12Billion Funds from NNPC =N81,304, Distribution of? Billion Being FOREX Distribution for the Month =N169,570, Total Gross Amount Total Net Amount N5,063,814, N4,561,986, LGAs N2,994,534, Monthly Distribution of N Bn Being FOREX =N127,300, Add. Distribution of? 12 Billion Funds from NNPC =N61,037, Deduction N (89,972,595.51) Value Added Tax N563,343, N3,656,242,

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 N184,772, N161,706, N207,018, N162,620, N221,327, N170,834, N143,937, N169,466, N165,008, N174,746, N154,754, N196,539, N129,464, N189,427, N125,902, N184,620, N231,526, N173,510,

66 KOGI STATE Local Government Councils OMALA YAGBA EAST YAGBA WEST N162,523, N175,168, N171,363,

67 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 No. of LGCs 16 BENEFICIARIES N3,212,629, % Share of Derivation (Net) N0.00 Gross Total N3,212,629, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N39,632, N0.00 N393,498, Net Statutory Allocation Gross VAT Allocation N2,779,498, N739,360, Distribution of Additional? 12Billion Funds from NNPC =N65,482, Distribution of? Billion Being FOREX Distribution for the Month =N136,571, Total Gross Amount Total Net Amount N4,154,044, N3,720,913, LGAs N2,118,946, Monthly Distribution of N Bn Being FOREX =N90,078, Add. Distribution of? 12 Billion Funds from NNPC =N43,190, Deduction N 0.00 Value Added Tax N419,345, N2,671,560,

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 N154,281, N242,394, N192,264, N120,104, N201,759, N177,460, N179,307, N215,086, N153,784, N194,449, N158,408, N142,281, N120,937, N120,635, N136,732, N161,671,

69 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 No. of LGCs 20 BENEFICIARIES N4,834,829, % Share of Derivation (Net) N0.00 Gross Total N4,834,829, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N976,653, N2,000,000, N0.00 Net Statutory Allocation Gross VAT Allocation N1,858,175, N6,471,927, Distribution of Additional? 12Billion Funds from NNPC =N98,547, Distribution of? Billion Being FOREX Distribution for the Month =N205,532, Total Gross Amount Total Net Amount N11,610,837, N8,634,184, LGAs N3,609,617, Monthly Distribution of N Bn Being FOREX =N153,447, Add. Distribution of? 12 Billion Funds from NNPC =N73,574, Deduction N 0.00 Value Added Tax N4,298,247, N8,134,887,

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 N408,434, N476,390, N662,491, N363,652, N332,959, N349,829, N334,371, N368,334, N304,459, N398,940, N367,227, N440,083, N465,591, N329,349, N362,087, N457,162, N448,275, N454,364,

71 LAGOS STATE Local Government Councils SOMOLU SURULERE N389,753, N421,127,

72 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 NASARAWA STATE No. of LGCs 13 BENEFICIARIES N3,328,290, % Share of Derivation (Net) N0.00 Gross Total N3,328,290, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N35,806, N101,637, N124,304, Net Statutory Allocation Gross VAT Allocation N3,066,542, N690,411, Distribution of Additional? 12Billion Funds from NNPC =N67,840, Distribution of? Billion Being FOREX Distribution for the Month =N141,488, Total Gross Amount Total Net Amount N4,228,030, N3,966,282, LGAs N1,890,465, Monthly Distribution of N Bn Being FOREX =N80,365, Add. Distribution of? 12 Billion Funds from NNPC =N38,533, Deduction N (39,238,127.24) Value Added Tax N334,403, N2,304,529,

73 NASARAWA STATE Local Government Councils AKWANGA AWE DOMA KARU KEANA KEFFI KOKONA LAFIA NASARAWA NASARAWA EGGON OBI TOTO WAMBA N153,909, N170,765, N175,901, N207,280, N148,266, N141,326, N159,637, N250,760, N226,746, N177,082, N170,473, N177,965, N144,414,

74 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 No. of LGCs 25 BENEFICIARIES N4,275,041, % Share of Derivation (Net) N0.00 Gross Total N4,275,041, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N35,786, N275,631, N292,198, Net Statutory Allocation Gross VAT Allocation N3,671,424, N874,110, Distribution of Additional? 12Billion Funds from NNPC =N87,137, Distribution of? Billion Being FOREX Distribution for the Month =N181,735, Total Gross Amount Total Net Amount N5,418,024, N4,814,407, LGAs N3,499,106, Monthly Distribution of N Bn Being FOREX =N148,749, Add. Distribution of? 12 Billion Funds from NNPC =N71,321, Deduction N 0.00 Value Added Tax N668,101, N4,387,279,

75 NIGER STATE Local Government Councils AGAIE AGWARA BIDA BORGU BOSSO EDATI GBAKO GURARA KATCHA KONTAGORA LAPAI LAVUN MAGAMA MARIGA MASHEGU MINNA MOKWA MUYA N163,560, N139,664, N164,419, N248,851, N158,963, N166,777, N157,500, N141,296, N152,452, N167,105, N161,436, N189,663, N191,937, N210,535, N244,077, N164,801, N215,745, N147,905,

76 NIGER STATE Local Government Councils PAIKORO RAFI RIJAU SHIRORO SULEJA TAFA WUSHISHI N169,789, N193,103, N182,986, N214,671, N164,288, N131,660, N144,085,

77 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 OGUN STATE No. of LGCs 20 BENEFICIARIES N3,353,010, % Share of Derivation (Net) N0.00 Gross Total N3,353,010, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N76,473, N0.00 N1,133,331, Net Statutory Allocation Gross VAT Allocation N2,143,205, N920,957, Distribution of Additional? 12Billion Funds from NNPC =N68,343, Distribution of? Billion Being FOREX Distribution for the Month =N142,539, Total Gross Amount Total Net Amount N4,484,850, N3,275,046, LGAs N2,496,249, Monthly Distribution of N Bn Being FOREX =N106,117, Add. Distribution of? 12 Billion Funds from NNPC =N50,880, Deduction N (115,776,950.40) Value Added Tax N604,915, N3,142,386,

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 N161,996, N169,230, N260,886, N166,793, N151,243, N114,124, N111,887, N256,552, N146,627, N188,197, N144,580, N130,774, N117,011, N132,719, N142,056, N171,993, N141,840, N134,256,

79 OGUN STATE Local Government Councils OGUN WATERSIDE SHAGAMU N125,463, N174,151,

80 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ONDO STATE No. of LGCs 18 BENEFICIARIES N3,359,652, % Share of Derivation (Net) N1,542,329,007.2 Gross Total N4,901,981, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N72,143, N307,710, N230,223, Net Statutory Allocation Gross VAT Allocation N4,291,903, N864,305, Distribution of Additional? 12Billion Funds from NNPC =N125,107, Distribution of? Billion Being FOREX Distribution for the Month =N239,797, Total Gross Amount Total Net Amount N6,131,192, N5,521,114, LGAs N2,384,076, Monthly Distribution of N Bn Being FOREX =N101,349, Add. Distribution of? 12 Billion Funds from NNPC =N48,594, Deduction N (47,177,126.82) Value Added Tax N535,560, N3,022,402,

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 N166,808, N177,145, N180,736, N133,180, N141,382, N217,282, N150,921, N154,595, N183,836, N200,246, N153,137, N158,657, N147,694, N183,469, N122,703, N201,459, N160,650, N188,496,

82 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 OSUN STATE No. of LGCs 30 BENEFICIARIES N3,291,542, % Share of Derivation (Net) N0.00 Gross Total N3,291,542, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N105,738, N945,881, N1,375,047, Net Statutory Allocation Gross VAT Allocation N864,875, N824,008, Distribution of Additional? 12Billion Funds from NNPC =N67,091, Distribution of? Billion Being FOREX Distribution for the Month =N139,926, Total Gross Amount Total Net Amount N4,322,568, N1,895,901, LGAs N3,229,291, Monthly Distribution of N Bn Being FOREX =N137,279, Add. Distribution of? 12 Billion Funds from NNPC =N65,822, Deduction N (82,028,645.40) Value Added Tax N720,882, N4,071,247,

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 N118,965, N118,811, N148,124, N129,367, N123,155, N141,597, N119,169, N122,561, N120,767, N137,869, N146,654, N166,903, N155,335, N137,373, N107,124, N136,603, N120,842, N127,761,

84 OSUN STATE Local Government Councils ILESHA WEST IREPODUN IREWOLE ISOKAN IWO OBOKUN ODO-OTIN OLA-OLUWA OLORUNDA ORIADE OROLU OSOGBO N133,968, N133,711, N144,285, N130,762, N161,114, N133,697, N170,351, N120,377, N144,762, N146,124, N128,916, N144,184,

85 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 OYO STATE No. of LGCs 33 BENEFICIARIES N4,047,950, % Share of Derivation (Net) N0.00 Gross Total N4,047,950, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N129,931, N99,912, N513,153, Net Statutory Allocation Gross VAT Allocation N3,304,953, N1,266,218, Distribution of Additional? 12Billion Funds from NNPC =N82,508, Distribution of? Billion Being FOREX Distribution for the Month =N172,081, Total Gross Amount Total Net Amount N5,568,760, N4,708,912, LGAs N4,073,499, Monthly Distribution of N Bn Being FOREX =N173,167, Add. Distribution of? 12 Billion Funds from NNPC =N83,029, Deduction N (83,688,581.46) Value Added Tax N1,042,959, N5,288,967,

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 N145,579, N169,135, N166,206, N172,608, N184,568, N190,161, N204,408, N150,349, N179,688, N187,450, N135,093, N139,695, N137,563, N202,100, N139,862, N145,724, N190,030, N161,556,

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 N149,026, N135,793, N168,910, N155,684, N163,109, N138,432, N126,764, N168,425, N184,313, N140,026, N165,919, N142,909, N144,129, N142,066, N161,670,

88 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 PLATEAU STATE No. of LGCs 17 BENEFICIARIES N3,768,775, % Share of Derivation (Net) N0.00 Gross Total N3,768,775, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N23,153, N609,914, N519,359, Net Statutory Allocation Gross VAT Allocation N2,616,347, N808,078, Distribution of Additional? 12Billion Funds from NNPC =N76,818, Distribution of? Billion Being FOREX Distribution for the Month =N160,213, Total Gross Amount Total Net Amount N4,813,886, N3,661,458, LGAs N2,553,538, Monthly Distribution of N Bn Being FOREX =N108,553, Add. Distribution of? 12 Billion Funds from NNPC =N52,048, Deduction N 0.00 Value Added Tax N484,046, N3,198,186,

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 N186,070, N188,122, N186,943, N143,328, N252,368, N216,924, N186,651, N165,472, N170,191, N160,803, N223,914, N150,729, N198,830, N198,886, N159,509, N200,704, N208,733,

90 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 RIVERS STATE No. of LGCs 23 BENEFICIARIES N3,892,253, % Share of Derivation (Net) N8,900,457, Gross Total N12,792,710, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N57,270, N0.00 N871,709, Net Statutory Allocation Gross VAT Allocation N11,863,730, N1,150,550, Distribution of Additional? 12Billion Funds from NNPC =N372,147, Distribution of? Billion Being FOREX Distribution for the Month =N760,431, Total Gross Amount Total Net Amount N15,075,840, N14,146,859, LGAs N3,165,252, Monthly Distribution of N Bn Being FOREX =N134,557, Add. Distribution of? 12 Billion Funds from NNPC =N64,516, Deduction N 0.00 Value Added Tax N800,930, N4,165,257,

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 N152,352, N187,260, N169,989, N182,540, N172,405, N172,109, N185,636, N177,592, N171,541, N198,113, N179,215, N170,780, N202,617, N249,220, N200,117, N201,647, N138,462, N172,816,

92 RIVERS STATE OMUMMA OPOBO/NKORO OYIGBO PORT HARCOURT TAI Local Government Councils N137,163, N149,048, N151,279, N280,208, N163,138,

93 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 SOKOTO STATE No. of LGCs 23 BENEFICIARIES N3,977,529, % Share of Derivation (Net) N0.00 Gross Total N3,977,529, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N39,134, N0.00 N573,519, Net Statutory Allocation Gross VAT Allocation N3,364,875, N840,249, Distribution of Additional? 12Billion Funds from NNPC =N81,073, Distribution of? Billion Being FOREX Distribution for the Month =N169,088, Total Gross Amount Total Net Amount N5,067,941, N4,455,287, LGAs N3,187,899, Monthly Distribution of N Bn Being FOREX =N135,520, Add. Distribution of? 12 Billion Funds from NNPC =N64,978, Deduction N (35,989,038.17) Value Added Tax N611,771, N3,964,180,

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 N147,849, N169,326, N181,567, N197,913, N184,169, N164,359, N192,501, N163,883, N182,026, N165,462, N155,634, N181,701, N192,800, N173,525, N154,982, N177,181, N173,805, N193,105,

95 SOKOTO STATE TANGAZA TURETA WAMAKKO WURNO YABO Local Government Councils N173,893, N157,641, N168,289, N161,914, N150,646,

96 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 TARABA STATE No. of LGCs 16 BENEFICIARIES N3,476,527, % Share of Derivation (Net) N0.00 Gross Total N3,476,527, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N23,639, N0.00 N354,983, Net Statutory Allocation Gross VAT Allocation N3,097,904, N739,389, Distribution of Additional? 12Billion Funds from NNPC =N70,861, Distribution of? Billion Being FOREX Distribution for the Month =N147,790, Total Gross Amount Total Net Amount N4,434,568, N4,055,946, LGAs N2,389,341, Monthly Distribution of N Bn Being FOREX =N101,572, Add. Distribution of? 12 Billion Funds from NNPC =N48,701, Deduction N 0.00 Value Added Tax N418,553, N2,958,169,

97 TARABA STATE ARDO KOLA BALI DONGA GASHAKA GASSOL IBI JALINGO KARIM LAMIDU KURMI LAU SARDAUNA TAKUM USSA WUKARI YORRO ZING Local Government Councils N150,179, N247,722, N175,204, N201,565, N224,938, N156,411, N154,514, N228,728, N165,222, N154,616, N226,541, N180,614, N157,516, N222,523, N149,481, N162,385,

98 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 YOBE STATE No. of LGCs 17 BENEFICIARIES N3,583,853, % Share of Derivation (Net) N0.00 Gross Total N3,583,853, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N36,710, N0.00 N89,972, Net Statutory Allocation Gross VAT Allocation N3,457,169, N744,490, Distribution of Additional? 12Billion Funds from NNPC =N73,049, Distribution of? Billion Being FOREX Distribution for the Month =N152,352, Total Gross Amount Total Net Amount N4,553,745, N4,427,062, LGAs N2,402,273, Monthly Distribution of N Bn Being FOREX =N102,122, Add. Distribution of? 12 Billion Funds from NNPC =N48,965, Deduction N 0.00 Value Added Tax N438,943, N2,992,304,

99 YOBE STATE BADE BURSARI DAMATURU FIKA FUNE GEIDAM GUJBA GULAMI JAKUSKO KARASUWA MACHINA NANGERE NGURU POTISKUM TARMUA YUNUSARI YUSUFARI Local Government Councils N167,762, N181,112, N154,374, N172,897, N241,517, N197,948, N182,824, N160,648, N211,459, N151,293, N143,323, N153,619, N168,672, N186,106, N167,377, N176,285, N175,079,

100 Federation Account Allocation Committee (FAAC) August 2018 Disbursement Distribution of Revenue Allocation to State and Local Governments by FAAC for the month of July, 2018 Shared in August, 2018 ZAMFARA STATE No. of LGCs 14 BENEFICIARIES N3,591,485, % Share of Derivation (Net) N0.00 Gross Total N3,591,485, DEDUCTIONS External Debt Contractual Obligation(ISPO) Other Deductions (see Note) N27,705, N488,822, N780,842, Net Statutory Allocation Gross VAT Allocation N2,294,115, N802,885, Distribution of Additional? 12Billion Funds from NNPC =N73,204, Distribution of? Billion Being FOREX Distribution for the Month =N152,677, Total Gross Amount Total Net Amount N4,620,253, N3,322,882, LGAs N2,170,614, Monthly Distribution of N Bn Being FOREX =N92,274, Add. Distribution of? 12 Billion Funds from NNPC =N44,243, Deduction N 0.00 Value Added Tax N430,131, N2,737,263,

101 ZAMFARA STATE ANKA BAKURA BUKKUYUM BUNGUDU GUMMI GUSAU KAURA NAMODA KIYAWA MARADUN MARU SHINKAFI TALATA MAFARA TSAFE ZURMI Local Government Councils N167,390, N165,450, N191,620, N211,093, N184,835, N255,614, N197,746, N176,611, N190,538, N246,728, N157,887, N183,036, N195,075, N213,635,

102 Appendix Summary of Gross Revenue Allocation by Federation Account Allocation Committee for the Month of July, 2018 Shared in August, 2018 S/n Beneficiaries Statutory Distribution of Additional?12Billion Funds from NNPC Distribution of? Billion Being FOREX Distribution for the Month??? 1 FGN (see Table II) 269,824,139, ,499,792, ,470,449, State (see Table III) 136,858,409, ,789,568, ,817,965, LGCs (see Table IV) 105,512,096, ,150,640, ,485,407, % Derivation Fund 44,964,276, ,560,000, ,253,559, Cost of Collection - NCS 3,905,329, Transfer to ECA 25,000,000, Cost of Collections - FIRS 6,641,449, Cost of Collection - DPR 5,269,297, Total 597,974,998, ,000,000, ,027,381, Distribution of Revenue Allocation to FGN by Federation Account Allocation Committee for the Month of Julyt, 2018 Shared in August, = 2-3 Beneficiaries Less Deductions Net Statutory Allocation??? FGN (CRF Account) 248,414,403, ,346,490, ,067,912, Share of Derivation & Ecology 5,121,946, ,121,946, Stabilization 2,560,973, ,560,973, Development of Natural Resources 8,604,870, ,604,870, FCT-Abuja 5,121,946, ,895, ,083,051, Sub-total 269,824,139, ,385,385, ,438,753,

103 Distribution of Revenue Allocation to State Governments by Federation Account Allocation Committee for the month of July,2018 Shared in August, = =6-(7+8+9) = = S/ n Beneficiaries No. of LGCs Gross Statutory Allocation 13% Share of Derivation (Net) Gross Total External Debt Contractual Obligation (ISPO) Other Deductions (see Note) Distribution of Additional? 12Billion Funds from NNPC???????????? 1 ABIA 17 3,379,490, ,734, ,990,224, ,648, ,919, ,519,655, ,815, ,149, ,656, ,072,846, ,602,277, ADAMAWA 21 3,595,196, ,595,196, ,555, ,215, ,081,425, ,280, ,834, ,458, ,646,770, ,132,999, AKWA IBOM 31 3,628,606, ,859,581, ,488,188, ,724, ,041,089, ,336,374, ,017, ,925, ,694, ,797,825, ,646,011, ANAMBRA 21 3,588,461, ,588,461, ,844, ,972, ,451,644, ,143, ,548, ,406, ,738,559, ,601,743, BAUCHI 20 4,317,039, ,317,039, ,411, ,255, ,043,834, ,994,538, ,993, ,520, ,645, ,513,200, ,190,699, BAYELSA 8 3,193,382, ,631,672, ,825,054, ,374, ,546, ,158,604, ,210,528, ,542, ,409, ,225, ,612,232, ,997,706, BENUE 23 4,047,503, ,047,503, ,890, ,855, ,541, ,493,215, ,499, ,062, ,925, ,193,992, ,639,703, BORNO 27 4,484,054, ,484,054, ,817, ,071, ,143,165, ,397, ,620, ,069, ,645,141, ,304,253, CROSS RIVER 18 3,629,225, ,629,225, ,323, ,134, ,454, ,116,312, ,974, ,281, ,961, ,647,442, ,134,529, DELTA 25 3,664,505, ,410,228, ,074,733, ,517, ,098,907, ,145,011, ,802,297, ,981, ,154,695, ,248, ,728,658, ,456,221, EBONYI 13 3,228,838, ,228,838, ,165, ,941, ,721,732, ,813, ,260, ,416, ,195,329, ,688,222, EDO 18 3,374,653, ,544,933, ,919,587, ,885, ,751, ,446,950, ,237, ,667, ,043, ,109,535, ,636,899, EKITI 16 3,227,016, ,227,016, ,517, ,654, ,644, ,208,200, ,775, ,183, ,109, ,174,084, ,155,268, ENUGU 17 3,629,538, ,629,538, ,530, ,468, ,372,540, ,980, ,294, ,317, ,706,131, ,449,133, GOMBE 11 3,399,461, ,399,461, ,706, ,446, ,954, ,695,354, ,290, ,513, ,945, ,342,212, ,638,104, IMO 27 3,752,408, ,340, ,216,748, ,664, ,323, ,343,760, ,864, ,199, ,834, ,369,647, ,496,658, JIGAWA 27 4,036,063, ,036,063, ,622, ,223, ,843,217, ,266, ,576, ,567, ,209,474, ,016,627, KADUNA 23 4,728,717, ,728,717, ,872, ,254, ,314,590, ,384, ,021, ,117,738, ,143,863, ,729,735, KANO 44 5,724,639, ,724,639, ,596, ,270, ,242,772, ,684, ,359, ,461,337, ,546,020, ,064,153, KATSINA 34 4,436,432, ,436,432, ,053, ,113, ,701,264, ,427, ,596, ,017,343, ,732,800, ,997,632, KEBBI 21 3,810,917, ,810,917, ,644, ,239, ,504,034, ,677, ,005, ,317, ,876,918, ,570,034, KOGI 21 3,988,880, ,988,880, ,161, ,111, ,556, ,487,051, ,304, ,570, ,058, ,063,814, ,561,986, KWARA 16 3,212,629, ,212,629, ,632, ,498, ,779,498, ,482, ,571, ,360, ,154,044, ,720,913, LAGOS 20 4,834,829, ,834,829, ,653, ,000,000, ,858,175, ,547, ,532, ,471,927, ,610,837, ,634,184, NASSARAWA 13 3,328,290, ,328,290, ,806, ,637, ,304, ,066,542, ,840, ,488, ,411, ,228,030, ,966,282, NIGER 25 4,275,041, ,275,041, ,786, ,631, ,198, ,671,424, ,137, ,735, ,110, ,418,024, ,814,407, OGUN 20 3,353,010, ,353,010, ,473, ,133,331, ,143,205, ,343, ,539, ,957, ,484,850, ,275,046, ONDO 18 3,359,652, ,542,329, ,901,981, ,143, ,710, ,223, ,291,903, ,107, ,797, ,305, ,131,192, ,521,114, OSUN 30 3,291,542, ,291,542, ,738, ,881, ,375,047, ,875, ,091, ,926, ,008, ,322,568, ,895,901, OYO 33 4,047,950, ,047,950, ,931, ,912, ,153, ,304,953, ,508, ,081, ,266,218, ,568,760, ,825,762, PLATEAU 17 3,768,775, ,768,775, ,153, ,914, ,359, ,616,347, ,818, ,213, ,078, ,813,886, ,661,458, RIVERS 23 3,892,253, ,900,457, ,792,710, ,270, ,709, ,863,730, ,147, ,431, ,150,550, ,075,840, ,146,859, SOKOTO 23 3,977,529, ,977,529, ,134, ,519, ,364,875, ,073, ,088, ,249, ,067,941, ,455,287, TARABA 16 3,476,527, ,476,527, ,639, ,983, ,097,904, ,861, ,790, ,389, ,434,568, ,055,946, YOBE 17 3,583,853, ,583,853, ,710, ,972, ,457,169, ,049, ,352, ,490, ,553,745, ,427,062, ZAMFARA 14 3,591,485, ,591,485, ,705, ,822, ,842, ,294,115, ,204, ,677, ,885, ,620,253, ,322,882, Total (States) 136,858,409, ,964,276, ,822,686, ,140,306, ,221,425, ,755,601, ,705,352, ,349,568, ,071,524, ,307,266, ,551,045, ,433,711, Net Statutory Allocation Note : * Other Deductions cover; National Water Rehabilitation Projects, National Agricultural Technology Support Programme, Salary Bailout, Payment for Fertilizer, State Water Supply Project, State Agricultural Project and National Fadama Project Deductions Distribution of? Billion Being FOREX Distribution for the Month Gross VAT Allocation Total Gross Amount Total Net Amount S/ n

104 Distribution of Revenue Allocation to Local Government Councils by Federation Account Allocation Committee for the Month of July, 2018 Shared in August, 2018 State S/n Local Government Councils Gross Statutory Allocation Deduction Distribution of? Billion Being FOREX Distribution for the Month Distribution of Additional? 12 Billion Funds from NNPC Value Added Tax?????? 1 ABA NORTH 112,196, ,769, ,286, ,529, ,496, ABA SOUTH 187,185, ,957, ,815, ,711, ,855, AROCHUKWU 131,705, ,598, ,684, ,134, ,439, BENDE 134,194, ,704, ,735, ,393, ,291, IKWUANO 122,142, ,192, ,489, ,282, ,618, ISIALA NGWA NORTH 126,141, ,362, ,571, ,187, ,692, ISIALA NGWA SOUTH 122,391, ,202, ,494, ,097, ,691, ISUIKWUATO 119,339, ,073, ,432, ,929, ,342, ABIA 9 NNEOCHI 128,750, ,473, ,624, ,773, ,996, OBIOMA NGWA 130,655, ,554, ,663, ,779, ,989, OHAFIA 142,882, ,074, ,912, ,441, ,397, OSISIOMA 137,570, ,848, ,804, ,974, ,393, UGWUNAGBO 105,051, ,465, ,141, ,100, ,617, UKWA EAST 99,259, ,219, ,023, ,735, ,214, UKWA WEST 103,358, ,393, ,106, ,441, ,193, UMUAHIA NORTH 154,073, ,549, ,140, ,034, ,657, UMUAHIA SOUTH 133,128, ,659, ,713, ,316, ,104, ABIA TOTAL 2,190,026, ,099, ,639, ,863, ,802,629, DEMSA 136,527, ,803, ,782, ,491, ,823, FUFORE 166,788, ,090, ,399, ,045, ,924, GANYE 142,020, ,037, ,894, ,562, ,620, GIREI 124,341, ,285, ,534, ,603, ,230, GOMBI 123,039, ,230, ,507, ,547, ,818, GUYUK 131,547, ,592, ,681, ,349, ,489, HONG 143,286, ,091, ,920, ,852, ,230, JADA 149,889, ,371, ,055, ,814, ,076, YOLA-NORTH 130,321, ,540, ,656, ,525, ,387, LAMURDE 116,686, ,960, ,378, ,615, ,261, ADAMAWA 11 MADAGALI 118,579, ,040, ,416, ,880, ,500, MAIHA 116,096, ,935, ,366, ,523, ,555, MAYO-BELWA 134,616, ,722, ,743, ,932, ,271, MICHIKA 130,502, ,547, ,660, ,057, ,108, MUBI NORTH 124,530, ,293, ,538, ,814, ,639, MUBI SOUTH 116,016, ,931, ,364, ,542, ,490, NUMAN 110,256, ,687, ,247, ,346, ,290, SHELLENG 124,902, ,309, ,545, ,699, ,911, SONG 157,217, ,683, ,204, ,206, ,107, TOUNGO 134,700, ,726, ,745, ,122, ,550, YOLA-SOUTH 130,535, ,549, ,660, ,316, ,400, ADAMAWA TOTAL 2,762,404, ,432, ,305, ,851, ,498,994,288.36

105 1 ABAK 125,344, ,328, ,554, ,023, ,696, EASTERN OBOLO 97,868, ,160, ,994, ,508, ,538, EKET 129,214, ,493, ,633, ,946, ,654, EKPE ATAI 99,057, ,211, ,019, ,316, ,585, ESSIEN UDIM 133,117, ,658, ,713, ,102, ,878, ETIM EKPO 116,026, ,932, ,364, ,088, ,047, ETINAN 131,594, ,594, ,682, ,758, ,947, IBENO 105,440, ,482, ,149, ,361, ,284, IBESIKPO ASUTAN 122,366, ,201, ,494, ,908, ,477, IBIONO IBOM 133,129, ,659, ,713, ,928, ,717, IKA 102,460, ,355, ,088, ,221, ,037, IKONO 121,191, ,151, ,470, ,610, ,954, IKOT ABASI 121,226, ,153, ,470, ,617, ,996, IKOT EKPENE 125,026, ,314, ,548, ,252, ,593, INI 114,224, ,855, ,328, ,730, ,810, AKWA IBOM 16 ITU 116,628, ,957, ,377, ,330, ,916, MBO 108,865, ,627, ,218, ,007, ,500, MKPAT ENIN 135,255, ,749, ,756, ,261, ,266, NSIT IBOM 112,860, ,797, ,300, ,271, ,929, NSIT UBIUM 118,748, ,048, ,420, ,399, ,195, OBAT AKARA 123,515, ,250, ,517, ,551, ,317, OKOBO 106,164, ,513, ,163, ,009, ,687, ONNA 110,856, ,712, ,259, ,119, ,689, ORON 113,548, ,827, ,314, ,055, ,431, ORUK ANAM 133,785, ,687, ,726, ,952, ,424, UDUNG UKO 99,657, ,236, ,031, ,091, ,985, UKANAFUN 122,280, ,198, ,492, ,330, ,808, UQUO 99,692, ,238, ,032, ,690, ,621, URUAN 130,015, ,527, ,650, ,828, ,370, URUE OFFONG/ORUK 107,581, ,573, ,192, ,119, ,273, UYO 162,614, ,912, ,314, ,821, ,348, AKWA IBOM TOTAL 3,679,360, ,412, ,995, ,214, ,694,983, AGUATA 182,905, ,775, ,728, ,798, ,479, ANAMBRA EAST 120,288, ,113, ,451, ,336, ,739, ANAMBRA WEST 123,743, ,260, ,522, ,146, ,149, ANIOCHA 149,567, ,358, ,048, ,904, ,830, AWKA NORTH 113,591, ,828, ,315, ,996, ,417, AWKA SOUTH 130,769, ,559, ,665, ,389, ,718, AYAMELUM 121,193, ,152, ,470, ,628, ,974, DUNUKOFIA 108,362, ,606, ,208, ,063, ,032, EKWUSIGWO 120,356, ,116, ,453, ,618, ,091, IDEMILI NORTH 190,408, ,094, ,881, ,282, ,785, ANAMBRA 11 IDEMILI SOUTH 132,334, ,625, ,697, ,460, ,420, IHIALA 161,792, ,877, ,297, ,890, ,560, NJIKOKA 118,875, ,053, ,423, ,057, ,986, NNEWI NORTH 117,866, ,010, ,402, ,580, ,456, NNEWI SOUTH 141,465, ,013, ,883, ,953, ,432, OGBARU 135,173, ,746, ,755, ,276, ,196, ONISHA NORTH 113,238, ,813, ,308, ,705, ,757, ONISHA SOUTH 117,335, ,988, ,391, ,378, ,702, ORUMBA NORTH 126,712, ,386, ,582, ,432, ,532, ORUMBA SOUTH 128,229, ,451, ,613, ,283, ,964, OYI 123,119, ,233, ,509, ,181, ,534, ANAMBRA TOTAL 2,777,332, ,066, ,610, ,363, ,581,372,917.82

106 1 ALKALERI 207,592, ,824, ,231, ,455, ,873, BAUCHI 250,690, ,657, ,109, ,903, ,250, BOGORO 109,638, ,660, ,234, ,363, ,662, DAMBAN 129,574, ,508, ,641, ,197, ,280, DARAZO 164,371, ,987, ,350, ,983, ,341, DASS 108,843, ,627, ,218, ,692, ,163, GAMAWA 173,646, ,381, ,539, ,982, ,011, GANJUWA 175,291, ,451, ,572, ,918, ,661, GIADE 123,297, ,241, ,513, ,544, ,084, BAUCHI 10 I/GADAU 141,212, ,003, ,878, ,741, ,956, JAMA'ARE 109,265, ,644, ,227, ,298, ,208, KATAGUM 169,209, ,193, ,448, ,533, ,935, KIRFI 139,166, ,916, ,836, ,007, ,089, MISAU 162,502, ,908, ,312, ,666, ,077, NINGI 208,243, ,852, ,244, ,775, ,871, SHIRA 156,115, ,636, ,182, ,972, ,725, TAFAWA BALEWA 153,551, ,527, ,129, ,166, ,246, TORO 215,941, ,179, ,401, ,661, ,783, WARJI 120,184, ,109, ,449, ,116, ,409, ZAKI 134,482, ,716, ,741, ,526, ,726, BAUCHI TOTAL 3,152,822, ,029, ,263, ,506, ,968,621, BRASS 152,714, ,492, ,112, ,169, ,376, EKERMOR 175,317, ,452, ,573, ,066, ,836, KOLOKUMA/OPOKUMA 116,673, ,959, ,378, ,976, ,610, BAYELSA 4 NEMBE 143,864, ,115, ,932, ,059, ,039, OGBIA 151,188, ,427, ,081, ,875, ,490, SAGBAMA 148,641, ,318, ,029, ,290, ,250, SOUTHERN IJAW 205,359, ,729, ,185, ,891, ,980, YENAGOA 189,554, ,058, ,863, ,841, ,453, BAYELSA TOTAL 1,283,314, ,554, ,157, ,170, ,618,196, ADO 151,040, (6,066,891.24) 6,420, ,078, ,843, ,237, AGATU 133,270, (6,066,891.24) 5,665, ,716, ,201, ,070, APA 129,045, (6,066,891.24) 5,485, ,630, ,123, ,587, BURUKU 152,981, (6,066,891.24) 6,503, ,118, ,270, ,688, GBOKO 198,545, (6,066,891.24) 8,440, ,046, ,191, ,110, GUMA 162,214, (6,066,891.24) 6,895, ,306, ,574, ,617, GWER EAST 153,875, (6,066,891.24) 6,541, ,136, ,967, ,317, GWER WEST 132,233, (6,066,891.24) 5,621, ,695, ,582, ,370, KATSINA ALA 167,044, (6,066,891.24) 7,101, ,404, ,477, ,556, KONSHISHA 158,043, (6,066,891.24) 6,718, ,221, ,532, ,227, KWANDE 180,949, (6,066,891.24) 7,692, ,688, ,855, ,430, BENUE 12 LOGO 138,958, (6,066,891.24) 5,907, ,832, ,278, ,077, MAKURDI 166,921, (6,066,891.24) 7,095, ,402, ,654, ,605, OBI 123,305, (6,066,891.24) 5,241, ,513, ,243, ,724, OGBADIBO 129,535, (6,066,891.24) 5,506, ,640, ,959, ,934, OHIMINI 118,151, (6,066,891.24) 5,022, ,408, ,670, ,778, OJU 149,498, (6,066,891.24) 6,355, ,047, ,346, ,132, OKPOKWU 140,094, (6,066,891.24) 5,955, ,855, ,714, ,698, OTUKPO 164,077, (6,066,891.24) 6,975, ,344, ,600, ,586, TARKA 113,718, (6,066,891.24) 4,834, ,317, ,131, ,616, UKUM 155,489, (6,066,891.24) 6,609, ,169, ,029, ,062, USHONGO 151,402, (6,066,891.24) 6,436, ,086, ,386, ,159, VANDEIKYA 160,362, (6,066,891.24) 6,817, ,268, ,787, ,900, BENUE TOTAL 3,430,758, (139,538,498.52) 145,844, ,928, ,424, ,153,417,695.61

107 1 ABADAN 134,672, ,725, ,745, ,136, ,533, ASKIRA UBA 130,223, ,535, ,654, ,315, ,074, BAMA 182,697, ,766, ,723, ,895, ,359, BAYO 105,239, ,473, ,145, ,917, ,630, BIU 145,659, ,192, ,968, ,497, ,349, CHIBOK 104,932, ,460, ,138, ,177, ,571, DAMBOA 175,901, ,477, ,585, ,687, ,066, DIKWA 116,405, ,948, ,372, ,465, ,819, GUBIO 138,248, ,877, ,817, ,159, ,285, GUZAMALA 117,838, ,009, ,401, ,875, ,723, GWOZA 169,780, ,217, ,460, ,258, ,257, HAWUL 120,241, ,111, ,450, ,293, ,646, JERE 138,730, ,897, ,827, ,517, ,145, BORNO 14 KAGA 122,630, ,213, ,499, ,552, ,395, KALA BALGE 112,854, ,797, ,300, ,872, ,525, KONDUGA 165,363, ,029, ,370, ,376, ,770, KUKAWA 170,423, ,244, ,473, ,095, ,764, KWAYA KUSAR 94,892, ,033, ,934, ,625, ,552, MAFA 127,838, ,434, ,605, ,328, ,600, MAGUMERI 151,282, ,431, ,083, ,438, ,151, MAIDUGURI METRO 220,303, ,365, ,490, ,349, ,018, MARTE 137,570, ,848, ,804, ,813, ,232, MOBBAR 128,108, ,445, ,611, ,083, ,637, MONGUNO 125,045, ,315, ,548, ,692, ,053, NGALA 143,011, ,079, ,914, ,003, ,094, NGANZAI 124,312, ,284, ,533, ,114, ,711, SHANI 120,566, ,125, ,457, ,259, ,950, BORNO TOTAL 3,724,776, ,343, ,921, ,803, ,666,844, ABI 127,816, (2,017,457.56) 5,433, ,605, ,208, ,441, AKAMKPA 160,663, (2,544,453.37) 6,829, ,274, ,572, ,521, AKPABUYO 153,802, (2,434,582.26) 6,538, ,134, ,484, ,390, BAKASSI 99,235, (1,558,697.37) 4,218, ,022, ,747, ,643, BEKWARA 118,544, (1,868,649.67) 5,039, ,416, ,968, ,683, BIASE 136,376, (2,154,700.07) 5,797, ,779, ,610, ,629, BOKI 156,348, (2,475,446.61) 6,646, ,186, ,584, ,104, CALABAR MUNICIPAL 123,852, (1,953,847.98) 5,265, ,524, ,196, ,360, CROSS RIVER 9 CALABAR SOUTH 132,011, (2,084,922.28) 5,611, ,690, ,900, ,438, ETUNG 103,369, (1,625,005.68) 4,394, ,106, ,495, ,634, IKOM 141,046, (2,231,802.60) 5,996, ,874, ,219, ,030, OBANLIKU 121,720, (2,540,598.25) 5,174, ,481, ,227, ,581, OBUBRA 134,154, (2,119,233.01) 5,703, ,734, ,797, ,535, OBUDU 127,008, (2,004,350.13) 5,399, ,588, ,088, ,491, ODUKPANI 144,065, (2,278,449.64) 6,124, ,936, ,946, ,858, OGAJA 135,396, (2,139,279.57) 5,755, ,759, ,766, ,779, YAKURR 135,930, (2,147,660.84) 5,778, ,770, ,177, ,738, YALA 149,902, (2,372,129.21) 6,372, ,055, ,004, ,907, CROSS RIVER TOTAL 2,401,245, (38,551,266.10) 102,078, ,944, ,995, ,001,713,335.67

108 1 ANIOCHA NORTH 104,970, ,462, ,139, ,742, ,175, ANIOCHA SOUTH 114,414, ,863, ,332, ,805, ,083, BOMADI 97,805, ,157, ,993, ,704, ,667, BURUTU 140,563, ,975, ,865, ,774, ,313, ETHIOPE EAST 127,891, ,436, ,606, ,264, ,592, ETHIOPE WEST 131,004, ,569, ,670, ,425, ,998, IKA NORTH EAST 138,888, ,904, ,830, ,279, ,072, IKA SOUTH 130,626, ,553, ,662, ,069, ,249, ISOKO NORTH 122,910, ,225, ,505, ,009, ,144, ISOKO SOUTH 137,441, ,842, ,801, ,811, ,095, NDOKWA EAST 115,492, ,909, ,354, ,654, ,056, NDOKWA WEST 119,113, ,063, ,427, ,306, ,483, DELTA 13 OKPE 109,105, ,638, ,223, ,197, ,941, OSHIMILI NORTH 106,853, ,542, ,177, ,352, ,748, OSHIMILI SOUTH 115,948, ,929, ,363, ,322, ,200, PATANI 95,755, ,070, ,951, ,615, ,442, SAPELE 120,611, ,127, ,458, ,603, ,342, UDU 126,810, ,390, ,584, ,963, ,165, UGHELLI NORTH 165,610, ,040, ,375, ,174, ,825, UGHELLI SOUTH 131,282, ,580, ,675, ,999, ,862, UKWUANI 104,118, ,426, ,122, ,643, ,188, UVWIE 122,337, ,200, ,493, ,728, ,267, WARRI SOUTH 152,030, ,462, ,098, ,162, ,656, WARRI NORTH 125,112, ,318, ,550, ,615, ,046, WARRI SOUTH-WEST 120,150, ,107, ,449, ,430, ,688, DELTA TOTAL 3,076,852, ,799, ,715, ,657, ,999,024, ABAKALIKI 136,439, (3,730,671.37) 5,800, ,781, ,222, ,731, AFIKPO NORTH 128,116, (3,647,441.31) 5,446, ,611, ,503, ,418, AFIKPO SOUTH 129,219, (3,658,470.34) 5,493, ,633, ,529, ,583, EBONYI 124,603, (3,612,312.53) 5,296, ,539, ,792, ,080, EZZA NORTH 124,198, (3,608,269.08) 5,279, ,531, ,871, ,742, EZZA SOUTH 129,091, (3,657,193.52) 5,487, ,631, ,158, ,080, EBONYI 7 IKWO 150,833, (3,874,614.23) 6,412, ,074, ,836, ,207, ISHIELU 133,604, (3,702,322.19) 5,679, ,723, ,183, ,765, IVO 120,879, (3,575,078.02) 5,138, ,463, ,452, ,895, IZZI 167,901, (4,045,295.50) 7,137, ,422, ,955, ,949, OHAOZARA 130,255, (3,668,834.99) 5,537, ,654, ,044, ,168, OHAUKWU 143,727, (3,803,549.45) 6,109, ,929, ,786, ,819, ONICHA 157,416, (3,940,446.74) 6,691, ,208, ,113, ,281, EBONYI TOTAL 1,776,286, (48,524,499.27) 75,511, ,205, ,448, ,217,928,483.57

109 1 AKOKO EDO 163,432, ,947, ,331, ,251, ,631, EGOR 155,224, ,598, ,163, ,722, ,545, ESAN CENTRAL 102,715, ,366, ,093, ,239, ,321, ESAN NORTH EAST 105,748, ,495, ,155, ,046, ,290, ESAN SOUTH EAST 126,617, ,382, ,580, ,826, ,826, ESAN WEST 107,619, ,575, ,193, ,419, ,614, ETSAKO CENTRAL 107,718, ,579, ,195, ,623, ,921, ETSAKO EAST 124,963, ,312, ,547, ,578, ,853, EDO 9 ETSAKO WEST 137,537, ,846, ,803, ,544, ,928, IGUEBEN 100,078, ,254, ,039, ,189, ,522, IKPOBA OKHA 171,723, ,300, ,500, ,515, ,539, OREDO 176,730, ,512, ,602, ,720, ,964, ORHIONWON 138,522, ,888, ,823, ,688, ,100, OVIA NORTH EAST 132,105, ,615, ,692, ,029, ,751, OVIA SOUTH WEST 144,182, ,129, ,938, ,966, ,278, OWAN EAST 126,478, ,376, ,577, ,060, ,915, OWAN WEST 103,729, ,409, ,114, ,784, ,923, UHUNMWODE 129,080, ,487, ,631, ,130, ,698, EDO TOTAL 2,354,208, ,079, ,985, ,340, ,014,613, ADO EKITI 151,672, ,447, ,091, ,556, ,676, AIYEKIRE 115,412, ,906, ,352, ,335, ,654, EFON 110,044, ,678, ,243, ,815, ,537, EKITI EAST 113,626, ,830, ,316, ,747, ,204, EKITI SOUTH WEST 120,352, ,116, ,453, ,317, ,786, EKITI WEST 122,688, ,215, ,500, ,157, ,061, EMURE 101,096, ,297, ,060, ,214, ,608, EKITI 8 IDO-OSI 124,542, ,294, ,538, ,963, ,800, IJERO 133,255, ,664, ,716, ,543, ,463, IKERE 116,361, ,946, ,371, ,287, ,595, IKOLE 124,700, ,301, ,541, ,499, ,500, ILEJEMEJI 87,509, ,720, ,783, ,320, ,550, IREPODUN/IFELODUN 110,912, ,714, ,260, ,241, ,868, ISE/ORUN 108,232, ,601, ,206, ,356, ,190, MOBA 116,080, ,934, ,366, ,238, ,253, OYE 112,839, ,796, ,299, ,532, ,168, EKITI TOTAL 1,869,326, ,466, ,102, ,128, ,409,024, AGWU 141,351, ,008, ,881, ,214, ,574, ANINRI 119,098, ,062, ,427, ,512, ,673, ENUGU EAST 161,212, ,853, ,285, ,866, ,932, ENUGU NORTH 151,545, ,442, ,088, ,899, ,887, ENUGU SOUTH 146,527, ,228, ,986, ,248, ,004, EZEAGU 140,881, ,988, ,871, ,581, ,451, IGBO ETITI 142,245, ,046, ,899, ,852, ,145, IGBO EZE NORTH 153,955, ,544, ,138, ,737, ,236, ENUGU 9 IGBO EZE SOUTH 140,087, ,955, ,855, ,294, ,337, ISI UZO 131,005, ,569, ,670, ,356, ,931, NKANU EAST 137,153, ,830, ,795, ,377, ,361, NKANU WEST 133,166, ,661, ,714, ,257, ,085, NSUKKA 172,468, ,331, ,515, ,622, ,422, OJI RIVER 118,337, ,030, ,412, ,102, ,470, UDENU 130,980, ,568, ,669, ,083, ,632, UDI 148,726, ,322, ,031, ,275, ,324, UZO UWANI 123,166, ,235, ,510, ,981, ,383, ENUGU TOTAL 2,391,910, ,682, ,754, ,262, ,049,609,285.47

110 1 AKKO 196,514, (4,907,596.13) 8,353, ,005, ,824, ,784, BALANGA 142,714, (4,907,596.13) 6,066, ,908, ,622, ,496, BILLIRI 143,639, (4,907,596.13) 6,106, ,927, ,024, ,862, DUKKU 156,514, (4,907,596.13) 6,653, ,190, ,314, ,575, FUNAKAYE 152,231, (4,907,596.13) 6,471, ,102, ,975, ,771, GOMBE 6 GOMBE 165,761, (4,907,596.13) 7,046, ,378, ,809, ,709, KALTUNGO 129,972, (4,907,596.13) 5,525, ,649, ,016, ,606, KWAMI 139,418, (4,907,596.13) 5,926, ,841, ,631, ,069, NAFADA 127,105, (4,907,596.13) 5,403, ,590, ,348, ,950, SHOMGOM 120,543, (4,907,596.13) 5,124, ,457, ,115, ,875, YAMALTU/DEBA 164,522, (4,907,596.13) 6,993, ,353, ,076, ,685, GOMBE TOTAL 1,638,938, (53,983,557.43) 69,672, ,406, ,760, ,014,794, ABOH MBAISE 128,606, ,467, ,621, ,925, ,999, AHIAZU MBAISE 121,025, ,144, ,466, ,502, ,673, EHIME MBANO 111,184, ,726, ,266, ,205, ,116, EZINIHITTE MBAISE 118,253, ,027, ,410, ,197, ,478, IDEATO NORTH 126,804, ,390, ,584, ,784, ,979, IDEATO SOUTH 127,228, ,408, ,593, ,869, ,506, IHITTE UBOMA 113,876, ,840, ,321, ,620, ,337, IKEDURU 120,618, ,127, ,458, ,262, ,008, ISIALA MBANO 135,705, ,768, ,766, ,102, ,577, ISU 119,944, ,098, ,444, ,133, ,176, MBAITOLI 147,947, ,289, ,015, ,333, ,569, NGOR/OKPALA 125,650, ,341, ,561, ,872, ,864, NJABA 113,509, ,825, ,313, ,020, ,355, IMO 14 NKWANGELE 110,463, ,695, ,251, ,064, ,223, NKWERRE 98,405, ,183, ,005, ,287, ,875, OBOWO 106,670, ,534, ,174, ,468, ,673, OGUTA 125,226, ,323, ,552, ,899, ,450, OHAJI/EGBEMA 135,543, ,762, ,762, ,171, ,476, OKIGWE 118,755, ,048, ,420, ,280, ,084, ONUIMO 105,502, ,484, ,150, ,384, ,371, ORLU 116,037, ,932, ,365, ,882, ,853, ORSU 112,879, ,798, ,300, ,577, ,255, ORU 109,183, ,641, ,225, ,107, ,932, ORU WEST 112,949, ,801, ,302, ,433, ,183, OWERRI MUNICIPAL 113,983, ,845, ,323, ,991, ,820, OWERRI NORTH 121,259, ,154, ,471, ,760, ,174, OWERRI WEST 108,476, ,611, ,211, ,385, ,473, IMO TOTAL 3,205,692, ,276, ,341, ,525, ,110,835, AUYO 113,279, ,815, ,308, ,460, ,555, BABURA 133,977, ,695, ,730, ,834, ,506, BIRNIN KUDU 166,269, ,068, ,389, ,884, ,221, BIRNIWA 125,763, ,346, ,563, ,054, ,163, GAGARAWA 107,915, ,587, ,199, ,494, ,997, BUJI 105,862, ,500, ,157, ,470, ,833, DUTSE 148,601, ,317, ,028, ,020, ,939, GARKI 124,717, ,301, ,542, ,623, ,642, GUMEL 109,243, ,644, ,226, ,032, ,920, GURI 115,410, ,906, ,352, ,484, ,800, GWARAM 160,542, ,824, ,272, ,539, ,906, GWIWA 118,699, ,045, ,419, ,030, ,775, HADEJIA 100,201, ,259, ,042, ,944, ,405, JIGAWA 14 JAHUN 137,723, ,854, ,807, ,040, ,618, KAFIN HAUSA 154,903, ,585, ,157, ,452, ,941, KAUGAMA 113,529, ,826, ,314, ,228, ,583, KAZAURE 120,135, ,107, ,448, ,155, ,398, KIRI-KASAMMA 125,299, ,326, ,553, ,881, ,507, KIYAWA 129,452, ,503, ,638, ,811, ,767, MAIGATARI 130,572, ,550, ,661, ,202, ,325, MALAM MADORI 122,319, ,199, ,493, ,150, ,670, MIGA 112,199, ,769, ,286, ,254, ,223, RINGIM 137,692, ,853, ,806, ,910, ,456, RONI 101,824, ,328, ,075, ,346, ,500, SULE TAKARKAR 127,802, ,432, ,604, ,394, ,629, TAURA 116,235, ,941, ,369, ,446, ,623, YANKWASHI 107,706, ,578, ,195, ,377, ,663, JIGAWA TOTAL 3,367,881, ,171, ,647, ,527, ,312,227,598.70

111 1 BIRNIN GWARI 201,658, ,572, ,110, ,816, ,047, CHIKUN 205,051, ,716, ,179, ,476, ,245, GIWA 169,696, ,213, ,458, ,774, ,684, GWAGWADA 130,663, ,554, ,663, ,684, ,903, IGABI 214,805, ,131, ,378, ,038, ,975, IKARA 143,900, ,117, ,933, ,458, ,475, JABA 125,480, ,334, ,557, ,242, ,057, JEMA'A 167,194, ,107, ,407, ,332, ,634, KACHIA 184,433, ,840, ,759, ,351, ,625, KADUNA NORTH 174,234, ,406, ,551, ,870, ,511, KADUNA SOUTH 186,022, ,907, ,791, ,439, ,369, KADUNA 12 KAGARKO 160,755, ,833, ,276, ,160, ,749, KAURA 139,273, ,920, ,838, ,104, ,299, KAURU 143,406, ,096, ,923, ,083, ,585, KUBAU 166,006, ,057, ,383, ,522, ,586, KUDAN 128,760, ,473, ,624, ,301, ,535, LERE 179,159, ,616, ,651, ,345, ,121, MAKARFI 120,505, ,122, ,456, ,718, ,347, SABON GARI 159,006, ,759, ,241, ,799, ,566, SANGA 133,315, ,667, ,717, ,895, ,878, SOBA 169,928, ,223, ,463, ,167, ,320, ZANGON KATAF 190,116, ,081, ,875, ,495, ,693, ZARIA 194,125, ,252, ,956, ,772, ,150, KADUNA TOTAL 3,787,501, ,009, ,200, ,853, ,818,565, AJINGI 124,573, ,295, ,539, ,234, ,103, ALBASU 127,596, ,424, ,600, ,154, ,175, BAGWAI 116,342, ,945, ,371, ,585, ,873, BEBEJI 126,215, ,365, ,572, ,080, ,661, BICHI 152,977, ,503, ,118, ,151, ,632, BUNKURE 121,878, ,181, ,484, ,047, ,106, DALA 196,724, ,362, ,009, ,293, ,381, DANBATTA 134,031, ,697, ,731, ,178, ,907, DAWAKIN KUDU 144,078, ,124, ,936, ,179, ,383, DAWAKIN TOFA 145,087, ,167, ,957, ,471, ,727, DOGUWA 134,476, ,716, ,741, ,914, ,107, FAGGE 131,744, ,600, ,685, ,653, ,998, KANO 13 GABASAWA 137,654, ,851, ,805, ,355, ,861, GARKO 122,788, ,219, ,502, ,565, ,573, GARUN MALLAM 122,147, ,192, ,489, ,921, ,261, GAYA 132,013, ,611, ,690, ,778, ,404, GEZAWA 150,750, ,408, ,072, ,437, ,595, GWALE 181,242, ,704, ,694, ,034, ,981, GWARZO 124,608, ,297, ,539, ,800, ,706, KABO 120,068, ,104, ,447, ,066, ,239, KANO MUNICIPAL 174,941, ,436, ,565, ,233, ,611, KARAYE 116,430, ,949, ,373, ,353, ,732, KIBIYA 117,502, ,995, ,395, ,084, ,581, KIRU 151,591, ,444, ,089, ,443, ,479, KUMBOTSO 154,893, ,584, ,157, ,236, ,714, ,462,361, ,187, ,572, ,255, ,476,377,693.52

112 26 KUNCHI 118,775, ,049, ,420, ,606, ,851, KURA 116,320, ,944, ,370, ,536, ,173, MADOBI 116,425, ,949, ,373, ,078, ,826, MAKODA 137,984, ,865, ,812, ,007, ,670, MINJIBIR 139,063, ,911, ,834, ,513, ,322, NASSARAWA 240,437, ,221, ,900, ,517, ,076, RANO 120,429, ,119, ,454, ,584, ,588, RIMIN GADO 119,185, ,066, ,429, ,248, ,930, ROGO 142,668, ,064, ,907, ,314, ,956, KANO 35 SHANONO 117,715, ,004, ,399, ,307, ,425, SUMAILA 148,989, ,333, ,036, ,804, ,164, TAKAI 130,837, ,561, ,666, ,878, ,944, TARAUNI 136,051, ,783, ,773, ,948, ,556, TOFA 107,106, ,553, ,183, ,843, ,686, TSANYAWA 118,089, ,020, ,406, ,288, ,804, TUDUN WADA 145,608, ,189, ,967, ,544, ,310, UNGOGO 170,240, ,237, ,470, ,470, ,419, WARAWA 111,099, ,722, ,264, ,627, ,714, WUDIL 130,637, ,553, ,662, ,869, ,723, KANO TOTAL 6,030,027, ,341, ,909, ,385,245, ,794,523, BAKORI 132,746, ,643, ,705, ,986, ,082, BATAGARAWA 136,787, ,814, ,788, ,010, ,401, BATSARI 148,812, ,326, ,033, ,412, ,584, BAURE 139,526, ,931, ,843, ,748, ,050, BINDAWA 130,487, ,547, ,659, ,158, ,852, CHARANCHI 122,056, ,188, ,487, ,311, ,043, DAN-MUSA 122,455, ,205, ,495, ,936, ,093, DANDUME 131,113, ,573, ,672, ,778, ,137, DANJA 122,977, ,227, ,506, ,626, ,339, DAURA 148,273, ,303, ,022, ,029, ,629, DUTSI 122,372, ,202, ,494, ,300, ,369, DUTSINMA 135,916, ,777, ,770, ,153, ,617, FASKARI 148,117, ,296, ,019, ,668, ,102, FUNTUA 147,771, ,281, ,012, ,366, ,431, INGAWA 129,042, ,485, ,630, ,158, ,316, JIBIA 145,375, ,180, ,963, ,157, ,676, KATSINA 17 KAFUR 150,069, ,379, ,058, ,062, ,569, KAITA 143,657, ,107, ,928, ,000, ,692, KANKARA 157,536, ,697, ,211, ,525, ,970, KANKIA 125,450, ,332, ,557, ,105, ,445, KATSINA 172,778, ,344, ,521, ,704, ,349, KURFI 121,574, ,168, ,478, ,159, ,380, KUSADA 114,855, ,882, ,341, ,107, ,186, MAIADUA 139,719, ,939, ,847, ,964, ,471, MALUMFASHI 139,037, ,910, ,833, ,914, ,697, MANI 131,887, ,606, ,688, ,572, ,755, MASHI 134,657, ,724, ,744, ,352, ,478, MATAZU 113,423, ,821, ,311, ,030, ,587, MUSAWA 135,718, ,769, ,766, ,270, ,525, RIMI 122,426, ,204, ,495, ,238, ,364, SABUWA 126,844, ,392, ,585, ,221, ,043, SAFANA 136,101, ,785, ,774, ,964, ,625, SANDAMU 131,908, ,607, ,688, ,292, ,496, ZANGO 129,280, ,495, ,635, ,295, ,707, KATSINA TOTAL 4,590,762, ,157, ,572, ,583, ,804,075,992.15

113 1 ALIERU 103,510, ,400, ,109, ,791, ,812, AREWA 169,132, ,189, ,447, ,576, ,346, ARGUNGU 142,458, ,056, ,903, ,235, ,653, AUGIE 117,623, ,000, ,397, ,741, ,762, BAGUDO 156,651, ,659, ,193, ,668, ,172, BIRNIN -KEBBI 191,653, ,147, ,906, ,426, ,134, BUNZA 130,568, ,550, ,661, ,980, ,761, DANDI KAMBA 138,709, ,896, ,827, ,292, ,725, DANKO /WASAGU 172,321, ,325, ,512, ,242, ,401, FAKAI 119,988, ,100, ,445, ,966, ,501, KEBBI 11 GWANDU 126,739, ,387, ,583, ,679, ,390, JEGA 139,820, ,943, ,849, ,112, ,727, KALGO 116,361, ,946, ,371, ,908, ,588, KOKO/BESSE 133,532, ,676, ,721, ,885, ,816, MAIYAMA 154,484, ,567, ,148, ,097, ,297, NGASKI 123,772, ,261, ,522, ,170, ,727, SAKABA 121,973, ,185, ,486, ,169, ,814, SHANGA 126,577, ,380, ,580, ,307, ,846, SURU 153,142, ,510, ,121, ,634, ,408, YAURI 117,679, ,002, ,398, ,734, ,815, ZURU 140,561, ,975, ,865, ,514, ,916, KEBBI TOTAL 2,897,263, ,165, ,054, ,138, ,643,621, ADAVI 150,140, (4,284,409.31) 6,382, ,060, ,473, ,772, AJAOKUTA 132,757, (4,284,409.31) 5,643, ,705, ,883, ,706, ANKPA 167,546, (4,284,409.31) 7,122, ,415, ,218, ,018, BASSA 132,661, (4,284,409.31) 5,639, ,704, ,899, ,620, DEKINA 181,389, (4,284,409.31) 7,711, ,697, ,814, ,327, IBAJI 141,031, (4,284,409.31) 5,995, ,874, ,217, ,834, IDAH 118,338, (4,284,409.31) 5,030, ,412, ,440, ,937, IGALAMELA 138,669, (4,284,409.31) 5,894, ,826, ,360, ,466, IJUMU 135,993, (4,284,409.31) 5,781, ,771, ,746, ,008, KABBA/BUNU 143,776, (4,284,409.31) 6,112, ,930, ,212, ,746, KOGI 11 KOGI 126,564, (4,284,409.31) 5,380, ,579, ,514, ,754, KOTON KARFE 161,585, (4,284,409.31) 6,869, ,293, ,075, ,539, MOPA-MURO 106,656, (4,284,409.31) 4,534, ,173, ,384, ,464, OFU 155,062, (4,284,409.31) 6,591, ,160, ,897, ,427, OGORI/MAGONGO 103,544, (4,284,409.31) 4,401, ,110, ,130, ,902, OKEHI 150,115, (4,284,409.31) 6,381, ,059, ,347, ,620, OKENE 187,744, (4,284,409.31) 7,981, ,826, ,259, ,526, OLAMABORO 141,817, (4,284,409.31) 6,028, ,890, ,057, ,510, OMALA 134,279, (4,284,409.31) 5,708, ,736, ,083, ,523, YAGBA EAST 143,979, (4,284,409.31) 6,120, ,934, ,418, ,168, YAGBA WEST 140,879, (4,284,409.31) 5,988, ,871, ,908, ,363, KOGI TOTAL 2,994,534, (89,972,595.51) 127,300, ,037, ,343, ,656,242,705.05

114 1 ASA 121,670, ,172, ,480, ,958, ,281, BARUTEN 200,080, ,505, ,078, ,730, ,394, EDU 153,349, ,519, ,125, ,270, ,264, EKITI 93,386, ,969, ,903, ,844, ,104, IFELODUN 162,034, ,888, ,302, ,533, ,759, ILORIN EAST 139,266, ,920, ,838, ,434, ,460, ILORIN SOUTH 140,767, ,984, ,869, ,685, ,307, KWARA 8 ILORIN WEST 165,996, ,056, ,383, ,650, ,086, IREPODUN 120,004, ,101, ,446, ,233, ,784, KAI AMA 159,584, ,784, ,252, ,828, ,449, MORO 126,507, ,377, ,578, ,944, ,408, OFFA 112,368, ,776, ,290, ,845, ,281, OKE-ERO 94,020, ,996, ,916, ,003, ,937, OSIN 93,621, ,979, ,908, ,125, ,635, OYUN 106,900, ,544, ,178, ,109, ,732, PATEGI 129,386, ,500, ,637, ,147, ,671, KWARA TOTAL 2,118,946, ,078, ,190, ,345, ,671,560, AGEGE 181,569, ,718, ,700, ,444, ,434, AJEROMI/IFELODUN 233,383, ,921, ,757, ,327, ,390, ALIMOSHO 376,376, ,000, ,671, ,443, ,491, AMOWO-ODOFIN 147,104, ,253, ,998, ,296, ,652, APAPA 123,677, ,257, ,520, ,503, ,959, BADAGRY 138,266, ,877, ,818, ,867, ,829, EPE 126,949, ,396, ,587, ,437, ,371, ETI-OSA 153,151, ,510, ,121, ,550, ,334, IBEJU-LEKKI 102,264, ,347, ,084, ,763, ,459, LAGOS 10 IFAKO/IJAYE 174,371, ,412, ,554, ,602, ,940, IKEJA 150,735, ,407, ,072, ,011, ,227, IKORODU 207,254, ,810, ,224, ,794, ,083, KOSOFE 224,235, ,532, ,570, ,252, ,591, LAGOS ISLAND 120,709, ,131, ,460, ,047, ,349, LAGOS MAINLAND 145,655, ,191, ,968, ,271, ,087, MUSHIN 218,057, ,269, ,444, ,391, ,162, OJO 211,585, ,994, ,312, ,383, ,275, OSHODI/ISOLO 216,046, ,184, ,403, ,730, ,364, SOMOLU 167,091, ,103, ,405, ,153, ,753, SURULERE 191,131, ,125, ,895, ,975, ,127, LAGOS TOTAL 3,609,617, ,447, ,574, ,298,247, ,134,887, AKWANGA 125,057, (3,018,317.48) 5,316, ,549, ,005, ,909, AWE 140,962, (3,018,317.48) 5,992, ,873, ,955, ,765, DOMA 144,332, (3,018,317.48) 6,135, ,941, ,509, ,901, KARU 170,293, (3,018,317.48) 7,239, ,471, ,295, ,280, KEANA 121,596, (3,018,317.48) 5,169, ,478, ,040, ,266, KEFFI 114,341, (3,018,317.48) 4,860, ,330, ,811, ,326, NASSARAWA 7 KOKONA 130,645, (3,018,317.48) 5,553, ,662, ,793, ,637, LAFIA 204,428, (3,018,317.48) 8,690, ,166, ,492, ,760, NASARAWA 189,453, (3,018,317.48) 8,053, ,861, ,396, ,746, NASARAWA EGGON 144,928, (3,018,317.48) 6,161, ,954, ,056, ,082, OBI 138,724, (3,018,317.48) 5,897, ,827, ,042, ,473, TOTO 147,385, (3,018,317.48) 6,265, ,004, ,329, ,965, WAMBA 118,315, (3,018,317.48) 5,029, ,411, ,675, ,414, NASSARAWA TOTAL 1,890,465, (39,238,127.24) 80,365, ,533, ,403, ,304,529,500.80

115 1 AGAIE 130,096, ,530, ,651, ,281, ,560, AGWARA 111,697, ,748, ,276, ,942, ,664, BIDA 127,916, ,437, ,607, ,458, ,419, BORGU 208,228, ,851, ,244, ,526, ,851, BOSSO 124,990, ,313, ,547, ,111, ,963, EDATI 131,641, ,596, ,683, ,856, ,777, GBAKO 124,689, ,300, ,541, ,968, ,500, GURARA 111,417, ,736, ,271, ,871, ,296, KATCHA 120,226, ,110, ,450, ,664, ,452, KONTAGORA 132,402, ,628, ,698, ,375, ,105, LAPAI 129,330, ,497, ,636, ,972, ,436, LAVUN 150,491, ,397, ,067, ,707, ,663, NIGER 13 MAGAMA 154,159, ,553, ,142, ,082, ,937, MARIGA 170,695, ,256, ,479, ,104, ,535, MASHEGU 201,409, ,562, ,105, ,000, ,077, MINNA 127,559, ,422, ,600, ,219, ,801, MOKWA 173,136, ,360, ,529, ,719, ,745, MUYA 116,949, ,971, ,383, ,599, ,905, PAIKORO 134,595, ,721, ,743, ,728, ,789, RAFI 155,241, ,599, ,164, ,098, ,103, RIJAU 146,040, ,208, ,976, ,761, ,986, SHIRORO 172,641, ,339, ,518, ,172, ,671, SULEJA 126,257, ,367, ,573, ,090, ,288, TAFA 102,753, ,368, ,094, ,444, ,660, WUSHISHI 114,538, ,869, ,334, ,343, ,085, NIGER TOTAL 3,499,106, ,749, ,321, ,101, ,387,279, ABEOKUTA NORTH 128,593, (5,788,847.52) 5,466, ,621, ,103, ,996, ABEOKUTA SOUTH 132,753, (5,788,847.52) 5,643, ,705, ,916, ,230, ADO-ODO/OTA 204,046, (5,788,847.52) 8,674, ,159, ,795, ,886, EGBADO NORTH 134,162, (5,788,847.52) 5,703, ,734, ,982, ,793, EGBADO SOUTH 120,233, (5,788,847.52) 5,111, ,450, ,236, ,243, EWEKORO 91,458, (5,788,847.52) 3,887, ,864, ,702, ,124, REMO NORTH 89,096, (5,788,847.52) 3,787, ,816, ,975, ,887, IFO 200,062, (5,788,847.52) 8,504, ,077, ,696, ,552, IJEBU EAST 119,062, (5,788,847.52) 5,061, ,426, ,865, ,627, OGUN 10 IJEBU NORTH 148,756, (5,788,847.52) 6,323, ,032, ,874, ,197, IJEBU ODE 114,765, (5,788,847.52) 4,878, ,339, ,385, ,580, IKENNE 103,685, (5,788,847.52) 4,407, ,113, ,356, ,774, IJEBU NORTH EAST 93,499, (5,788,847.52) 3,974, ,905, ,419, ,011, IMEKO-AFON 107,489, (5,788,847.52) 4,569, ,190, ,257, ,719, IPOKIA 112,586, (5,788,847.52) 4,786, ,294, ,178, ,056, OBAFEMI/OWODE 136,511, (5,788,847.52) 5,803, ,782, ,685, ,993, ODEDAH 114,598, (5,788,847.52) 4,871, ,335, ,822, ,840, ODOGBOLU 106,507, (5,788,847.52) 4,527, ,170, ,838, ,256, OGUN WATERSIDE 101,165, (5,788,847.52) 4,300, ,062, ,724, ,463, SHAGAMU 137,213, (5,788,847.52) 5,833, ,796, ,096, ,151, OGUN TOTAL 2,496,249, (115,776,950.40) 106,117, ,880, ,915, ,142,386, AKOKO NORTH EAST 132,262, (2,620,951.49) 5,622, ,695, ,847, ,808, AKOKO NORTH WEST 139,913, (2,620,951.49) 5,947, ,851, ,053, ,145, AKOKO SOUTH WEST 142,442, (2,620,951.49) 6,055, ,903, ,955, ,736, AKOKO SOUTH EAST 105,652, (2,620,951.49) 4,491, ,153, ,503, ,180, AKURE NORTH 110,710, (2,620,951.49) 4,706, ,256, ,329, ,382, AKURE SOUTH 170,136, (2,620,951.49) 7,232, ,467, ,066, ,282, IDANRE 119,824, (2,620,951.49) 5,093, ,442, ,181, ,921, IFEDORE 120,723, (2,620,951.49) 5,132, ,460, ,900, ,595, ONDO 9 OKITIPUPA 145,138, (2,620,951.49) 6,169, ,958, ,189, ,836, ILAJE 157,493, (2,620,951.49) 6,695, ,210, ,468, ,246, ESE-EDO 120,506, (2,620,951.49) 5,122, ,456, ,673, ,137, ILE-OLUJI-OKEIGBO 124,731, (2,620,951.49) 5,302, ,542, ,701, ,657, IRELE 115,915, (2,620,951.49) 4,927, ,362, ,109, ,694, ODIGBO 144,967, (2,620,951.49) 6,162, ,954, ,005, ,469, ONDO EAST 96,210, (2,620,951.49) 4,089, ,961, ,063, ,703, ONDO WEST 159,009, (2,620,951.49) 6,759, ,241, ,069, ,459, OSE 128,118, (2,620,951.49) 5,446, ,611, ,094, ,650, OWO 150,317, (2,620,951.49) 6,390, ,063, ,346, ,496, ONDO TOTAL 2,384,076, (47,177,126.82) 101,349, ,594, ,560, ,022,402,894.39

116 1 ATAKUMOSA EAST 93,941, (2,734,288.18) 3,993, ,914, ,850, ,965, ATAKUMOSA WEST 94,204, (2,734,288.18) 4,004, ,920, ,415, ,811, AIYEDADE 117,363, (2,734,288.18) 4,989, ,392, ,114, ,124, AIYEDIRE 103,746, (2,734,288.18) 4,410, ,114, ,829, ,367, BOLUWADURO 98,176, (2,734,288.18) 4,173, ,001, ,538, ,155, BORIPE 111,818, (2,734,288.18) 4,753, ,279, ,480, ,597, EDE NORTH 93,720, (2,734,288.18) 3,984, ,910, ,288, ,169, EDE SOUTH 97,333, (2,734,288.18) 4,137, ,983, ,840, ,561, EGBEDORE 95,732, (2,734,288.18) 4,069, ,951, ,748, ,767, EJIGBO 108,675, (2,734,288.18) 4,619, ,215, ,093, ,869, IFE CENTRAL 115,068, (2,734,288.18) 4,891, ,345, ,083, ,654, IFE EAST 132,992, (2,734,288.18) 5,653, ,710, ,280, ,903, IFE NORTH 123,968, (2,734,288.18) 5,270, ,526, ,303, ,335, IFE SOUTH 108,062, (2,734,288.18) 4,593, ,202, ,248, ,373, OSUN 15 IFEDAYO 84,917, (2,734,288.18) 3,609, ,730, ,600, ,124, IFELODUN 109,424, (2,734,288.18) 4,651, ,230, ,031, ,603, ILA 96,472, (2,734,288.18) 4,101, ,966, ,036, ,842, ILESHA EAST 100,573, (2,734,288.18) 4,275, ,049, ,596, ,761, ILESHA WEST 106,577, (2,734,288.18) 4,530, ,172, ,422, ,968, IREPODUN 105,474, (2,734,288.18) 4,483, ,149, ,338, ,711, IREWOLE 114,118, (2,734,288.18) 4,851, ,326, ,723, ,285, ISOKAN 103,581, (2,734,288.18) 4,403, ,111, ,400, ,762, IWO 127,368, (2,734,288.18) 5,414, ,596, ,469, ,114, OBOKUN 105,621, (2,734,288.18) 4,490, ,152, ,166, ,697, ODO-OTIN 139,155, (2,734,288.18) 5,915, ,836, ,178, ,351, OLA-OLUWA 95,248, (2,734,288.18) 4,049, ,941, ,872, ,377, OLORUNDA 115,207, (2,734,288.18) 4,897, ,348, ,043, ,762, ORIADE 115,577, (2,734,288.18) 4,913, ,355, ,012, ,124, OROLU 101,849, (2,734,288.18) 4,329, ,075, ,394, ,916, OSOGBO 113,315, (2,734,288.18) 4,817, ,309, ,476, ,184, OSUN TOTAL 3,229,291, (82,028,645.40) 137,279, ,822, ,882, ,071,247, AFIJIO 111,523, (2,536,017.62) 4,740, ,273, ,577, ,579, AKINYELE 129,512, (2,536,017.62) 5,505, ,639, ,013, ,135, ATIBA 129,008, (2,536,017.62) 5,484, ,629, ,619, ,206, ATISBO 138,217, (2,536,017.62) 5,875, ,817, ,234, ,608, EGBEDA 140,235, (2,536,017.62) 5,961, ,858, ,049, ,568, IBADAN NORTH 144,133, (2,536,017.62) 6,127, ,937, ,498, ,161, IBADAN NORTH EAST 156,261, (2,536,017.62) 6,642, ,185, ,855, ,408, IBADAN NORTH WEST 115,002, (2,536,017.62) 4,888, ,344, ,650, ,349, IBADAN SOUTH EAST 136,483, (2,536,017.62) 5,802, ,781, ,156, ,688, IBADAN SOUTH WEST 142,892, (2,536,017.62) 6,074, ,912, ,107, ,450, IBARAPA CENTRAL 103,344, (2,536,017.62) 4,393, ,106, ,785, ,093, IBARAPA NORTH 107,776, (2,536,017.62) 4,581, ,196, ,676, ,695, IDO 105,653, (2,536,017.62) 4,491, ,153, ,801, ,563, SAKI WEST 156,923, (2,536,017.62) 6,670, ,198, ,843, ,100, IFELOJU 107,006, (2,536,017.62) 4,548, ,181, ,661, ,862, IREPO 112,288, (2,536,017.62) 4,773, ,288, ,910, ,724, OYO 17 ISEYIN 146,706, (2,536,017.62) 6,236, ,990, ,632, ,030, ITESIWAJU 126,853, (2,536,017.62) 5,392, ,585, ,260, ,556, IWAJOWA 116,453, (2,536,017.62) 4,950, ,373, ,785, ,026, OLORUNSOGO 105,150, (2,536,017.62) 4,470, ,143, ,565, ,793, KAJOLA 129,860, (2,536,017.62) 5,520, ,646, ,418, ,910, LAGELU 120,285, (2,536,017.62) 5,113, ,451, ,370, ,684, OGBOMOSHO NORTH 124,525, (2,536,017.62) 5,293, ,538, ,287, ,109, OGBOMOSHO SOUTH 106,603, (2,536,017.62) 4,531, ,172, ,660, ,432, OGO-OLUWA 97,552, (2,536,017.62) 4,147, ,988, ,612, ,764, OLUYOLE 129,311, (2,536,017.62) 5,497, ,635, ,517, ,425, ONA-ARA 140,888, (2,536,017.62) 5,989, ,871, ,100, ,313, ORELOPE 107,906, (2,536,017.62) 4,587, ,199, ,869, ,026, ORI IRE 129,770, (2,536,017.62) 5,516, ,645, ,523, ,919, OYO EAST 109,569, (2,536,017.62) 4,657, ,233, ,984, ,909, OYO WEST 110,047, (2,536,017.62) 4,678, ,243, ,696, ,129, SAKI EAST 109,513, (2,536,017.62) 4,655, ,232, ,201, ,066, IFEDAPO 126,235, (2,536,017.62) 5,366, ,573, ,031, ,670, OYO TOTAL 4,073,499, (83,688,581.46) 173,167, ,029, ,042,959, ,288,967,602.06

117 1 BARKIN LADI 148,905, ,330, ,035, ,799, ,070, BASSA 150,208, ,385, ,061, ,466, ,122, BOKKOS 149,554, ,357, ,048, ,983, ,943, JOS EAST 113,540, ,826, ,314, ,646, ,328, JOS NORTH 197,544, ,397, ,026, ,399, ,368, JOS SOUTH 170,826, ,261, ,481, ,354, ,924, KANAM 149,958, ,374, ,056, ,261, ,651, KANKE 132,437, ,630, ,699, ,705, ,472, PLATEAU 9 LANGTANG NORTH 135,838, ,774, ,768, ,810, ,191, LANGTANG SOUTH 128,862, ,478, ,626, ,836, ,803, MANGU 178,039, ,568, ,628, ,677, ,914, MIKANG 119,865, ,095, ,443, ,325, ,729, PANKSHIN 160,022, ,802, ,261, ,743, ,830, QUAN-PAN 159,791, ,792, ,257, ,044, ,886, RIYOM 126,279, ,368, ,573, ,287, ,509, SHENDAM 160,902, ,840, ,279, ,682, ,704, WASE 170,960, ,267, ,484, ,021, ,733, PLATEAU TOTAL 2,553,538, ,553, ,048, ,046, ,198,186, AHOADA 113,749, ,835, ,318, ,449, ,352, AHOADA WEST 142,121, ,041, ,896, ,200, ,260, AKUKUTORU 130,923, ,565, ,668, ,831, ,989, ANDONI 139,757, ,941, ,848, ,993, ,540, ASARITORU 129,730, ,514, ,644, ,515, ,405, BONNY 129,708, ,514, ,643, ,242, ,109, DEGEMA 140,574, ,975, ,865, ,220, ,636, ELEME 136,190, ,789, ,775, ,836, ,592, EMOHUA 129,901, ,522, ,647, ,469, ,541, ETCHE 152,330, ,475, ,104, ,202, ,113, GONAKA 135,665, ,767, ,765, ,017, ,215, RIVERS 12 IKWERRE 129,843, ,519, ,646, ,769, ,780, KHANA 154,147, ,552, ,141, ,775, ,617, OBIO/AKPOR 188,769, ,024, ,847, ,578, ,220, OBUA/ODUAL 152,402, ,478, ,106, ,129, ,117, OGBA/EGBEMA/NDONI 153,787, ,537, ,134, ,188, ,647, OGU/BOLO 105,658, ,491, ,153, ,158, ,462, OKRIKA 130,013, ,526, ,650, ,626, ,816, OMUMMA 103,048, ,380, ,100, ,634, ,163, OPOBO/NKORO 111,464, ,738, ,271, ,573, ,048, OYIGBO 115,122, ,893, ,346, ,916, ,279, PORT HARCOURT 213,797, ,088, ,357, ,964, ,208, TAI 126,543, ,379, ,579, ,635, ,138, RIVERS TOTAL 3,165,252, ,557, ,516, ,930, ,165,257,723.85

118 1 BINJI 118,560, (1,564,740.79) 5,040, ,416, ,396, ,849, BODINGA 134,961, (1,564,740.79) 5,737, ,750, ,441, ,326, DANGE-SHUNI 145,443, (1,564,740.79) 6,182, ,964, ,541, ,567, GADA 157,916, (1,564,740.79) 6,713, ,218, ,629, ,913, GORONYO 148,553, (1,564,740.79) 6,315, ,027, ,837, ,169, GUDU 134,606, (1,564,740.79) 5,722, ,743, ,851, ,359, GWADABAWA 153,739, (1,564,740.79) 6,535, ,133, ,657, ,501, ILLELA 131,187, (1,564,740.79) 5,576, ,673, ,009, ,883, ISA 148,494, (1,564,740.79) 6,312, ,026, ,757, ,026, KEBBE 134,069, (1,564,740.79) 5,699, ,732, ,525, ,462, KWARE 124,323, (1,564,740.79) 5,285, ,534, ,056, ,634, SOKOTO 12 RABAH 148,022, (1,564,740.79) 6,292, ,017, ,933, ,701, SABON BIRNI 155,305, (1,564,740.79) 6,602, ,165, ,291, ,800, SHAGARI 139,938, (1,564,740.79) 5,948, ,852, ,350, ,525, SILAME 125,306, (1,564,740.79) 5,326, ,554, ,359, ,982, SOKOTO NORTH 139,245, (1,564,740.79) 5,919, ,838, ,742, ,181, SOKOTO SOUTH 138,120, (1,564,740.79) 5,871, ,815, ,562, ,805, TAMBUWAL 154,655, (1,564,740.79) 6,574, ,152, ,288, ,105, TANGAZA 142,586, (1,564,740.79) 6,061, ,906, ,904, ,893, TURETA 129,755, (1,564,740.79) 5,516, ,644, ,290, ,641, WAMAKKO 133,758, (1,564,740.79) 5,686, ,726, ,683, ,289, WURNO 128,696, (1,564,740.79) 5,470, ,623, ,688, ,914, YABO 120,652, (1,564,740.79) 5,129, ,459, ,970, ,646, SOKOTO TOTAL 3,187,899, (35,989,038.17) 135,520, ,978, ,771, ,964,180, ARDO KOLA 119,756, ,090, ,440, ,890, ,179, BALI 204,930, ,711, ,177, ,903, ,722, DONGA 140,749, ,983, ,868, ,602, ,204, GASHAKA 168,055, ,144, ,425, ,940, ,565, GASSOL 181,558, ,718, ,700, ,961, ,938, IBI 125,774, ,346, ,563, ,726, ,411, JALINGO 120,973, ,142, ,465, ,932, ,514, TARABA 8 KARIM LAMIDU 187,767, ,982, ,827, ,150, ,728, KURMI 133,660, ,682, ,724, ,155, ,222, LAU 123,408, ,246, ,515, ,446, ,616, SARDAUNA 184,164, ,828, ,753, ,794, ,541, TAKUM 145,772, ,196, ,971, ,674, ,614, USSA 125,289, ,326, ,553, ,347, ,516, WUKARI 179,459, ,628, ,657, ,777, ,523, YORRO 118,965, ,057, ,424, ,033, ,481, ZING 129,054, ,486, ,630, ,215, ,385, TARABA TOTAL 2,389,341, ,572, ,701, ,553, ,958,169,253.06

119 1 BADE 133,369, ,669, ,718, ,005, ,762, BURSARI 147,586, ,274, ,008, ,243, ,112, DAMATURU 123,572, ,253, ,518, ,029, ,374, FIKA 138,356, ,881, ,820, ,839, ,897, FUNE 194,055, ,249, ,955, ,256, ,517, GEIDAM 160,822, ,836, ,278, ,011, ,948, GUJBA 148,064, ,294, ,017, ,448, ,824, GULAMI 128,637, ,468, ,621, ,920, ,648, YOBE 9 JAKUSKO 169,652, ,212, ,457, ,137, ,459, KARASUWA 119,647, ,086, ,438, ,120, ,293, MACHINA 114,603, ,871, ,335, ,512, ,323, NANGERE 122,872, ,223, ,504, ,018, ,619, NGURU 133,638, ,681, ,723, ,628, ,672, POTISKUM 147,053, ,251, ,997, ,803, ,106, TARMUA 136,391, ,798, ,780, ,408, ,377, YUNUSARI 142,142, ,042, ,897, ,202, ,285, YUSUFARI 141,805, ,028, ,890, ,355, ,079, YOBE TOTAL 2,402,273, ,122, ,965, ,943, ,992,304, ANKA 133,476, ,674, ,720, ,518, ,390, BAKURA 129,239, ,494, ,634, ,083, ,450, BUKKUYUM 152,523, ,483, ,108, ,504, ,620, BUNGUDU 168,341, ,156, ,431, ,164, ,093, GUMMI 146,523, ,228, ,986, ,096, ,835, GUSAU 203,455, ,649, ,147, ,362, ,614, ZAMFARA 7 KAURA NAMODA 154,515, ,568, ,149, ,512, ,746, KIYAWA 140,187, ,959, ,857, ,607, ,611, MARADUN 151,547, ,442, ,088, ,459, ,538, MARU 200,029, ,503, ,077, ,117, ,728, SHINKAFI 124,894, ,309, ,545, ,137, ,887, TALATA MAFARA 144,255, ,132, ,940, ,708, ,036, TSAFE 152,833, ,497, ,115, ,629, ,075, ZURMI 168,790, ,175, ,440, ,228, ,635, ZAMFARA TOTAL 2,170,614, ,274, ,243, ,131, ,737,263, ABAJI 111,498, ,739, ,272, ,446, ,957, ABUJA MUNICIPAL 284,628, ,099, ,801, ,833, ,363, FCT-ABUJA 3 BWARI 160,323, ,815, ,267, ,146, ,553, GWAGWALADA 137,399, ,840, ,800, ,155, ,195, KUJE 130,552, ,549, ,661, ,683, ,447, KWALI 134,291, ,708, ,737, ,021, ,758, ,693, ,754, ,540, ,299,286, ,318,275, ,512,096, (774,468,886.32) 4,485,407, ,150,640, ,815,086, ,188,761,845.99

120 Summary of Distribution of Revenue Allocation to Local Government Councils by Federation Account Allocation Committee for the month of July, 2018 Shared in August, ( ) S/n Beneficiaries No. of LGCs Deduction Distribution of? Billion Being FOREX Distribution for the Month Distribution of Additional? 12 Billion Funds from NNPC Value Added Tax Total Net Amount S/n?????? 1 ABIA 17 2,190,026, ,099, ,639, ,863, ,802,629, ADAMAWA 21 2,762,404, ,432, ,305, ,851, ,498,994, AKWA IBOM 31 3,679,360, ,412, ,995, ,214, ,694,983, ANAMBRA 21 2,777,332, ,066, ,610, ,363, ,581,372, BAUCHI 20 3,152,822, ,029, ,263, ,506, ,968,621, BAYELSA 8 1,283,314, ,554, ,157, ,170, ,618,196, BENUE 23 3,430,758, (139,538,498.52) 145,844, ,928, ,424, ,153,417, BORNO 27 3,724,776, ,343, ,921, ,803, ,666,844, CROSS RIVER 18 2,401,245, (38,551,266.10) 102,078, ,944, ,995, ,001,713, DELTA 25 3,076,852, ,799, ,715, ,657, ,999,024, EBONYI 13 1,776,286, (48,524,499.27) 75,511, ,205, ,448, ,217,928, EDO 18 2,354,208, ,079, ,985, ,340, ,014,613, EKITI 16 1,869,326, ,466, ,102, ,128, ,409,024, ENUGU 17 2,391,910, ,682, ,754, ,262, ,049,609, GOMBE 11 1,638,938, (53,983,557.43) 69,672, ,406, ,760, ,014,794, IMO 27 3,205,692, ,276, ,341, ,525, ,110,835, JIGAWA 27 3,367,881, ,171, ,647, ,527, ,312,227, KADUNA 23 3,787,501, ,009, ,200, ,853, ,818,565, KANO 44 6,030,027, ,341, ,909, ,385,245, ,794,523, KATSINA 34 4,590,762, ,157, ,572, ,583, ,804,075, KEBBI 21 2,897,263, ,165, ,054, ,138, ,643,621, KOGI 21 2,994,534, (89,972,595.51) 127,300, ,037, ,343, ,656,242, KWARA 16 2,118,946, ,078, ,190, ,345, ,671,560, LAGOS 20 3,609,617, ,447, ,574, ,298,247, ,134,887, NASSARAWA 13 1,890,465, (39,238,127.24) 80,365, ,533, ,403, ,304,529, NIGER 25 3,499,106, ,749, ,321, ,101, ,387,279, OGUN 20 2,496,249, (115,776,950.40) 106,117, ,880, ,915, ,142,386, ONDO 18 2,384,076, (47,177,126.82) 101,349, ,594, ,560, ,022,402, OSUN 30 3,229,291, (82,028,645.40) 137,279, ,822, ,882, ,071,247, OYO 33 4,073,499, (83,688,581.46) 173,167, ,029, ,042,959, ,288,967, PLATEAU 17 2,553,538, ,553, ,048, ,046, ,198,186, RIVERS 23 3,165,252, ,557, ,516, ,930, ,165,257, SOKOTO 23 3,187,899, (35,989,038.17) 135,520, ,978, ,771, ,964,180, TARABA 16 2,389,341, ,572, ,701, ,553, ,958,169, YOBE 17 2,402,273, ,122, ,965, ,943, ,992,304, ZAMFARA 14 2,170,614, ,274, ,243, ,131, ,737,263, FCT, ABUJA 6 958,693, ,754, ,540, ,299,286, ,318,275, Total LGCs 105,512,096, (774,468,886.32) 4,485,407, ,150,640, ,815,086, ,188,761,845.99

121 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. 119

122 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