Data & methods

Every number on this site is machine-read from official documents, reconciled against the totals printed in those documents, and linked back to the source. Last refreshed 1 Nov 2026.

Sources

• Office of the Accountant-General of the Federation — monthly FAAC disbursement reports — Federation Account allocations to FG, 36 states, 774 LGCs; deductions at source.
• Debt Management Office — sub-national and total public debt — Domestic (quarterly) and external (half-yearly, USD) debt per state; CBN rate used.
• National Bureau of Statistics — state Internally Generated Revenue — IGR per state by tax type, 2019 onward.
• NPC population projections (2022) via OCHA HDX COD-PS — State population for per-capita figures.
• GRID3 boundaries via geoBoundaries (CC BY 4.0) — State and LGA boundaries for maps.

Coverage

• FAAC allocations: Jan 2024 – Aug 2026 (31 monthly reports), all 36 states and 774 councils.
• Domestic debt to 30 Jun 2026; external debt to 30 Jun 2026 (USD, converted at ₦1,379.184/$ — the CBN rate DMO used).
• Internally generated revenue: 2019–2025.

Download the data

Free to reuse with attribution to the original agencies. JSON, updated with each refresh:

• states.json — per-state FAAC by month (with deductions), IGR by year and tax type, debt series, derived metrics
• national.json — FAAC by tier per month, national debt by quarter, IGR totals
• lga_index.json and /data/lgas/<state>.json — every council’s monthly allocation
• meta.json — sources, coverage and the integrity log below

How figures are defined

• Month is the month FAAC shared the money (e.g. “Aug 2026” is July revenue shared in August).
• FAAC to the state government is OAGF Table III “Total Gross Amount”: statutory allocation, 13% derivation, ecology and VAT. “Net” is after deductions at source.
• Extra transfers (Infrastructure Development Fund, security intervention, WHT refunds) are listed in OAGF Table I but not split by state, so they are reported only nationally.
• Council allocation is OAGF’s per-LGC “Total Net Allocation”. It is what FAAC allocated — not proof the council received it, since many states still operate State–LG joint accounts.
• FAAC dependence = FAAC ÷ (FAAC + IGR) for the same calendar year.
• Per resident figures use NPC 2022 projections (the last census was 2006), so treat them as indicative.
• The FCT receives its federal funding through the FGN share, so it has no state-government FAAC line; its six area councils are included.

Data integrity log

Each monthly OAGF report is checked: the 774 council rows must add up to the report’s own per-state summary. When they don’t, the problem is in the source document and we flag it rather than “fix” it.

Known gaps

• Spending: states publish budgets and quarterly budget performance reports on their own sites, in inconsistent formats. Collecting them is the next phase.
• Local government budgets and audited accounts are rarely published at all.
• News items are matched to places by keyword and may occasionally be mis-tagged.