Borno State

27 local governments · 6.1m residents (NPC 2022 projection)

FAAC to the state government · 12 months
₦247.7bn
#13 of 36 · ₦40,533 per resident · ₦236.0bn after deductions
FAAC to its 27 LGs · 12 months
₦198.7bn
Average ₦7.4bn per council
Own revenue (IGR) · 2025
₦36.4bn
#28 of 37 · +31% vs 2024 · 85% of revenue from FAAC
Total debt · Q2 2026
₦214.1bn
₦72.7bn domestic + $102.5m external · ₦35,034 per resident

What reached the state government each month

Gross allocation split into what was actually paid and what was deducted at source (external-debt service, contractual obligations and other deductions). ₦7.5bn went straight to debt service over the last 12 months.

₦0₦7.5bn₦15.0bn₦22.5bn₦30.0bnSep ’24Dec ’24Mar ’25Jun ’25Sep ’25Dec ’25Mar ’26Jun ’26
Latest: Aug 2026. Source: OAGF Table III.

Local governments: who got what

Net FAAC allocation to each council over the last 12 months (Sep 2025–Aug 2026). Maiduguri Metro received the most (₦11.9bn); Kwaya Kusar the least (₦5.5bn). Click a council for its monthly record.

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₦5.5bn₦11.9bnno data· equal-count classes
Bama
₦9.4bn
Gwoza
₦9.0bn
Damboa
₦9.0bn
Kukawa
₦8.6bn
Konduga
₦8.2bn
Ngala
₦8.0bn
Biu
₦7.7bn
Magumeri
₦7.7bn
Jere
₦7.7bn
Gubio
₦7.4bn
Marte
₦7.2bn
Askira Uba
₦7.0bn
Abadan
₦7.0bn
Mobbar
₦6.9bn
Mafa
₦6.8bn
Monguno
₦6.7bn
Nganzai
₦6.6bn
Hawul
₦6.6bn
Kaga
₦6.5bn
Shani
₦6.5bn
Dikwa
₦6.4bn
Guzamala
₦6.4bn
Kala Balge
₦6.1bn
Bayo
₦5.9bn
Chibok
₦5.9bn
Kwaya Kusar
₦5.5bn
₦0₦6.3bn₦12.5bn₦18.8bn₦25.0bnSep ’24Dec ’24Mar ’25Jun ’25Sep ’25Dec ’25Mar ’26Jun ’26
All councils combined, from OAGF’s LGC summary table.

Money the state raised itself

₦0₦10bn₦20bn₦30bn₦40bn2019202020212022202320242025
Source: NBS / Joint Revenue Board.

Where IGR came from, 2025

PAYE (income tax on salaries)
₦16.3bn
Withholding tax
₦11.2bn
Other taxes & levies
₦4.4bn
MDA fees & charges
₦3.2bn
LGA revenue
₦666.6m
Road taxes
₦344.3m
Stamp duties
₦89.2m
Direct assessment
₦70.1m
Capital gains tax
₦13.6m

What the state owes

₦0₦38bn₦75bn₦113bn₦150bnQ3 2023Q1 2024Q3 2024Q1 2025Q3 2025Q1 2026
Source: DMO, quarterly.
External debtUSDNaira at CBN rate
31 Dec 2024$47.5m₦72.9bn
30 Jun 2025$56.2m₦86.0bn
31 Dec 2025$69.9m₦100.4bn
30 Jun 2026$102.5m₦141.4bn

External loans are mostly World Bank, AfDB and other multilateral facilities. A weaker naira raises the naira cost even when no new loan is taken.

What’s being reported about the money

Stories from Nigerian outlets that mention Borno alongside budgets, contracts, projects, loans or allocations.

Shettima commissions Borno Gov’t Teaching Hospital, others
Nigerian NewsDirect· 25 Oct 2026Projects
EFCC arraigns 4 fraudsters over N44m contract scam in Borno (Photos)
The Streetjournal· 20 Oct 2026ProjectsAccountability
Zulum inaugurates roads, bridge projects in Gombe
The Guardian Nigeria News· 6 Oct 2026Projects
Amid poor pay, insecurity, UN, others project 50m teachers by 2030
The Guardian Nigeria News· 5 Oct 2026Projects

Questions to ask

  1. Borno received ₦247.7bn in federal allocations in 12 months. Where is the 2026 budget performance report showing what it was spent on?
  2. Borno’s 27 councils were allocated ₦198.7bn. Is every council being paid directly, as the Supreme Court ordered in July 2024 — or through a state–LG joint account?
  3. Which capital projects in my LGA were funded this year, who are the contractors, and what has been paid?
  4. The state owes ₦214.1bn. What was each loan for, and what has it delivered?
  5. 85% of revenue comes from FAAC. What is the plan to raise more without overtaxing small traders?

Population 6,111,462 (NPC 2022 projection). Months are FAAC sharing months. Sources: OAGF, DMO, NBS. Methods.