{
 "generated_at": "2026-11-01T19:23:18+00:00",
 "coverage": {
  "faac": {
   "from": "2024-01",
   "to": "2026-08",
   "months": 31
  },
  "debt_domestic_latest": "2026-06-30",
  "debt_external_latest": "2026-06-30",
  "fx_usd_ngn": 1379.1842,
  "igr_years": [
   2019,
   2020,
   2021,
   2022,
   2023,
   2024,
   2025
  ]
 },
 "sources": [
  {
   "id": "oagf",
   "name": "Office of the Accountant-General of the Federation \u2014 monthly FAAC disbursement reports",
   "url": "https://oagf.gov.ng/publications/faac-report/",
   "covers": "Federation Account allocations to FG, 36 states, 774 LGCs; deductions at source"
  },
  {
   "id": "dmo",
   "name": "Debt Management Office \u2014 sub-national and total public debt",
   "url": "https://www.dmo.gov.ng/debt-profile/sub-national-debts",
   "covers": "Domestic (quarterly) and external (half-yearly, USD) debt per state; CBN rate used"
  },
  {
   "id": "nbs",
   "name": "National Bureau of Statistics \u2014 state Internally Generated Revenue",
   "url": "https://microdata.nigerianstat.gov.ng/index.php/catalog/170",
   "covers": "IGR per state by tax type, 2019 onward"
  },
  {
   "id": "npc",
   "name": "NPC population projections (2022) via OCHA HDX COD-PS",
   "url": "https://data.humdata.org/dataset/cod-ps-nga",
   "covers": "State population for per-capita figures"
  },
  {
   "id": "grid3",
   "name": "GRID3 boundaries via geoBoundaries (CC BY 4.0)",
   "url": "https://www.geoboundaries.org/",
   "covers": "State and LGA boundaries for maps"
  }
 ],
 "qa": [
  {
   "kind": "source_inconsistency",
   "month": "2026-05",
   "state": "kano",
   "message": "OAGF's council-level rows for this state sum to \u20a615.93bn, but the same document's state summary shows \u20a628.45bn.",
   "source": "https://oagf.gov.ng/wp-content/uploads/2026/06/Disbursement-May-2026.pdf"
  }
 ],
 "igr_source_file": "IGR_DATA_2019_2025.xlsx"
}