By Samuel Ike, Abuja<\/p>\n\n\n\n
State governments received at least N435.25bn through a special Federation Account Allocation Committee revenue window for infrastructure and security between January and June 2026, according to an analysis of half-year budget performance reports from 29 states. The funding, classified in state financial records as \u201cState Infrastructure and Security\u201d under National Chart of Accounts code 11010313, is separate from conventional statutory FAAC allocations, although it is distributed through the FAAC system. No allocation was recorded under the category during the corresponding period of 2025. The analysis was based on Q1 and Q2 budget performance reports obtained from Open Nigerian States, a BudgIT-backed repository of government budget data.<\/p>\n\n\n\n
Of the 32 states for which data were available, 16 specifically reported N265.50bn under the dedicated infrastructure and security revenue line, while 13 recorded another N169.75bn as separately disclosed FAAC-related revenue that was not explicitly classified under the special funding window. The combined amount from the 29 states with identifiable receipts stood at N435.25bn. Adamawa, Anambra and Oyo recorded no actual receipts under the dedicated line during the period, while Akwa Ibom\u2019s available report did not disclose the figure. Bayelsa, Edo, Osun and Rivers were excluded because their data were unavailable. The figures suggest that the total amount distributed through the special window could be higher than the amount identified in the available reports.<\/p>\n\n\n\n
Enugu recorded the highest dedicated receipt at N27.02bn, followed by Gombe with N24.50bn. Jigawa, Katsina and Ogun each received N19.50bn, while Cross River and Yobe recorded N17.50bn apiece. Borno received N16.41bn, Bauchi N14.58bn, and Ebonyi, Imo, Kano, Kwara and Taraba N14bn each. When states that classified the money under other FAAC-related revenue headings were included, Ondo reported N31.86bn and Lagos N30.30bn, while Abia received N24.50bn and Nasarawa N21.24bn. Overall, the N435.25bn was equivalent to nearly 10 per cent of the N4.55tn in federation allocations received by the states with available half-year records.<\/p>\n\n\n\n
The dedicated revenue line also produced wide variations between actual receipts and annual budget projections. Gombe received N24.50bn against a N5bn annual provision, representing 490 per cent of its estimate within six months. Bauchi achieved 86.6 per cent of its annual projection, while Jigawa reached 65 per cent and Yobe 48 per cent. Ogun recorded 38 per cent performance, Enugu 33.8 per cent, Borno 33.2 per cent and Katsina 32.4 per cent. Performance fell further in Kwara, Kano, Kogi, Taraba, Ebonyi and Sokoto, which recorded 28.2 per cent, 22.9 per cent, 17.9 per cent, 17.3 per cent, 15.8 per cent and 13.9 per cent respectively. Adamawa and Anambra recorded 100 per cent funding gaps after receiving no funds under the dedicated line.<\/p>\n\n\n\n
The funding comes amid worsening insecurity and a major infrastructure deficit, with states under increasing pressure to address kidnapping, banditry, attacks on schools and communities, poor roads and other infrastructure challenges. Between March 2024 and May 2026, at least 603 pupils, students and teachers were abducted in seven mass school kidnappings despite the N145bn Safe Schools Initiative. President Bola Tinubu approved the Infrastructure Support Fund for the 36 states in July 2023 following the removal of the petrol subsidy, with the aim of strengthening investment in roads, agriculture, health, education, power and water. The Federal Government has also expanded security efforts, including increasing the Nigerian Army from eight to 12 divisions and approving the recruitment of 28,000 additional soldiers.<\/p>\n\n\n\n
The Chief Executive Officer of the Centre for the Promotion of Private Enterprise, Muda Yusuf, described the increased flow of funds to states as positive for decentralisation but warned that the benefits would depend on transparency and proper utilisation. Economic analyst Aliyu Ilias similarly called for stronger public oversight and urged citizens and civil society organisations to monitor how the funds are spent. Several governors, including Enugu\u2019s Peter Mbah, Delta\u2019s Sheriff Oborevwori and Nasarawa\u2019s Abdullahi Sule, have acknowledged that increased federal allocations and fiscal reforms have strengthened states\u2019 financial capacity. The ultimate impact of the additional funding, however, will depend on whether governments disclose how the money is deployed and whether it translates into improved infrastructure and stronger security for residents.<\/p>\n","protected":false},"excerpt":{"rendered":"
By Samuel Ike, Abuja State governments received at least N435.25bn through a special Federation Account Allocation Committee revenue window for infrastructure and security between January and June 2026, according to…<\/p>\n","protected":false},"author":6,"featured_media":28642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-28640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pages"],"yoast_head":"\n