Data Sources

Nigeria Revenue Allocation Data Sources & Provenance

Jan 2020 – Jun 2026

Source Documents 78PDFS

Archive Coverage 100.0%

Records Ingested 63.3K ROWS

Allocation Documented ₦50.18TRILLION

Publishing Bodies 4SOURCES

From

Source

Source Registry publishing bodies behind every figure in this dashboard · links open the publisher's own archive

OAGF Primary source

Office of the Accountant General of the Federation

Publishes the monthly FAAC disbursement report: the gazetted allocation from the Federation Account to the Federal Government, the 36 States, FCT-Abuja and the 774 Local Government Councils. Every allocation figure in this dashboard is extracted from these reports.

Document Disbursement {Month}, {Year} (PDF)

Published April 2019 – June 2026, monthly

In this range 77 state · 77 council

oagf.gov.ng/publications/faac-report

OAGF Reconciliation

OAGF Publications and FGN Financial Statements

The wider treasury publication shelf: OAGF annual reports, the Federal Government's IPSAS-compliant consolidated financial statements, GIFMIS and IPPIS reports. Used to reconcile a year's twelve monthly disbursements against the annual account.

Document Annual reports and financial statements (PDF)

Published By financial year

In this range 77 state · 77 council

oagf.gov.ng/publications

NBS Substitute source

National Bureau of Statistics

Publishes FAAC disbursement figures as a statistical release in the NBS eLibrary, indexed under Economic Statistics → Business and Finance → Federal Account Allocation Committee. Where an OAGF release was wrong or withdrawn the NBS version — usually the Excel release — was loaded in its place, so this is a source of record here and not only a cross-check. The ledger says which months and which tier.

Document FAAC ({Month} {Year} Disbursement) (PDF / XLSX)

Published Monthly, in arrears

In this range 1 state · 1 council

nigerianstat.gov.ng/elibrary

Budget Office Fiscal context

Budget Office of the Federation

Quarterly Budget Implementation Reports, which set the monthly allocation against federally-collected revenue performance and the fiscal assumptions of the year's budget. Used to explain why a month moved, not to source the allocation itself.

Document Quarterly Budget Implementation Report (PDF)

Published 2009 – 2025, quarterly

In this range Reference only

budgetoffice.gov.ng

Ingestion Health rows landed against what each document should carry

Records by Tier (rows ingested)

Allocation Captured by Tier (₦ documented)

Source Document Ledger 78 of 78 documents · source shown per tier, read from the data-quality note — not from the file name · name and value notes are summarised, substitutions are quoted

Period	Source Document & Provenance Note	State Source	LGC Source	State Rows	LGC Rows	Allocation (₦)	Status	Archive
June 2026	Disbursement-June-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,410,203,105,611.40	Complete	Open
May 2026	Disbursement-May-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,385,047,334,605.37	Complete	Open
April 2026	Disbursement-April-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,209,272,865,185.87	Complete	Open
March 2026	Disbursement-March-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,126,816,705,080.65	Complete	Open
February 2026	Disbursement-February-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,313,339,830,958.70	Complete	Open
January 2026	Disbursement-January-2026.pdf	OAGF	OAGF	37/37	774/774	₦1,232,802,641,737.05	Complete	Open
December 2025	Disbursement-December-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,116,270,649,118.17	Complete	Open
November 2025	Disbursement-November-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,274,683,416,073.31	Complete	Open
October 2025	Disbursement-October-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,334,012,048,050.07	Complete	Open
September 2025	Disbursement-September-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,336,259,601,697.29	Complete	Open
August 2025	Disbursement-August-2025.pdf 7 rows corrected by hand	OAGF	OAGF	37/37	774/774	₦1,205,710,075,712.87	Noted	Open
July 2025	Disbursement-July-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,108,708,533,693.48	Complete	Open
June 2025	Disbursement-June-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,051,272,234,169.05	Complete	Open
May 2025	Disbursement-May-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,044,941,249,906.42	Complete	Open
April 2025	Disbursement-April-2025.pdf	OAGF	OAGF	37/37	774/774	₦985,322,755,844.04	Complete	Open
March 2025	Disbursement-March-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,039,516,170,102.29	Complete	Open
February 2025	Disbursement-February-2025.pdf	OAGF	OAGF	37/37	774/774	₦1,081,410,684,985.69	Complete	Open
January 2025	Disbursement-January-2025.pdf	OAGF	OAGF	37/37	774/774	₦905,800,957,260.97	Complete	Open
December 2024	Disbursement-December-2024.pdf	OAGF	OAGF	37/37	774/774	₦1,080,510,603,633.53	Complete	Open
November 2024	Disbursement-November-2024.pdf	OAGF	OAGF	37/37	774/774	₦911,887,805,994.86	Complete	Open
October 2024	Disbursement-October-2024.pdf	OAGF	OAGF	37/37	774/774	₦802,657,910,566.55	Complete	Open
September 2024	Disbursement-September-2024.pdf	OAGF	OAGF	37/37	774/774	₦759,566,096,610.21	Complete	Open
August 2024	Disbursement-August-2024.pdf	OAGF	OAGF	37/37	774/774	₦861,350,976,080.10	Complete	Open
July 2024	Disbursement-July-2024.pdf	OAGF	OAGF	37/37	774/774	₦843,537,576,722.30	Complete	Open
June 2024	Disbursement-June-2024.pdf	OAGF	OAGF	37/37	774/774	₦724,590,616,657.88	Complete	Open
May 2024	Disbursement-May-2024.pdf	OAGF	OAGF	37/37	774/774	₦765,819,311,854.88	Complete	Open
April 2024	Disbursement-April-2024.pdf	OAGF	OAGF	37/37	774/774	₦725,616,999,446.28	Complete	Open
March 2024	Disbursement-March-2024.pdf	OAGF	OAGF	37/37	774/774	₦730,116,516,192.82	Complete	Open
February 2024	Disbursement-February-2024.pdf	OAGF	OAGF	37/37	774/774	₦694,036,927,288.10	Complete	Open
January 2024	Disbursement-January-2024.pdf	OAGF	OAGF	37/37	774/774	₦710,394,866,259.52	Complete	Open
December 2023	Disbursement-December-2023.pdf	OAGF	OAGF	37/37	774/774	₦653,013,951,972.47	Complete	Open
November 2023	Disbursement-November-2023.pdf	OAGF	OAGF	37/37	774/774	₦552,337,841,758.13	Complete	Open
October 2023	Disbursement-October-2023.pdf	OAGF	OAGF	37/37	774/774	₦540,321,754,774.84	Complete	Open
September 2023	Disbursement-September-2023.pdf	OAGF	OAGF	37/37	774/774	₦620,453,170,621.35	Complete	Open
August 2023	Disbursement-August-2023.pdf	OAGF	OAGF	37/37	774/774	₦579,838,223,704.18	Complete	Open
July 2023	Disbursement-July-2023.pdf	OAGF	OAGF	37/37	774/774	₦351,261,164,676.10	Complete	Open
June 2023	Disbursement-June-2023.pdf	OAGF	OAGF	37/37	774/774	₦347,636,306,379.07	Complete	Open
May 2023	Disbursement-May-2023.pdf	OAGF	OAGF	37/37	774/774	₦608,820,333,272.58	Complete	Open
April 2023	Disbursement-April-2023.pdf Sourced from an NBS-derived spreadsheet ('Disbursement April, 2023_NBS.xlsx'), not the original…	NBS	NBS	37/37	774/774	₦435,057,728,650.08	Re-sourced	Open
March 2023	Disbursement-March-2023.pdf	OAGF	OAGF	37/37	774/774	₦283,142,908,877.98	Complete	Open
February 2023	Disbursement-February-2023	OAGF	OAGF	37/37	774/774	₦443,756,624,557.41	Complete	Open
January 2023	Disbursement-January-2023.pdf	OAGF	OAGF	37/37	774/774	₦624,699,971,667.67	Complete	Open
December 2022	Disbursement-December-2022.pdf 10 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦549,033,681,726.78	Names matched	Open
November 2022	Disbursement-November-2022.pdf 6 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦444,288,360,448.46	Names matched	Open
October 2022	Disbursement-October-2022.pdf 9 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦490,491,858,756.23	Names matched	Open
September 2022	Disbursement-September-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦430,465,967,501.96	Names matched	Open
August 2022	Disbursement-August-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦541,502,873,303.51	Names matched	Open
July 2022	Disbursement-July-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦478,069,370,890.26	Names matched	Open
June 2022	Disbursement-June-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦445,166,701,219.45	Names matched	Open
May 2022	Disbursement-May-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦393,350,428,570.47	Names matched	Open
April 2022	Disbursement-April-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦435,094,568,717.41	Names matched	Open
March 2022	Disbursement-March-2022.pdf 8 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦342,840,279,103.15	Names matched	Open
February 2022	Disbursement-February-2022 7 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦328,765,476,606.30	Names matched	Open
January 2022	Disbursement-January-2022.pdf 7 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦379,661,401,229.63	Names matched	Open
December 2021	Disbursement-December-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦418,715,678,997.36	Names matched	Open
November 2021	Disbursement-November-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦346,902,899,524.99	Names matched	Open
October 2021	Disbursement-October-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦395,975,718,487.61	Names matched	Open
September 2021	Disbursement-September-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦362,663,883,701.84	Names matched	Open
August 2021	Disbursement-August-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦394,460,320,253.32	Names matched	Open
July 2021	Disbursement-July-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦389,142,974,920.57	Names matched	Open
June 2021	Disbursement-June-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦335,847,047,830.05	Names matched	Open
May 2021	Disbursement-May-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦347,010,808,505.08	Names matched	Open
April 2021	Disbursement-April-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦338,186,251,355.19	Names matched	Open
March 2021	Disbursement-March-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦293,326,489,526.79	Names matched	Open
February 2021	Disbursement-February-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦314,951,985,567.31	Names matched	Open
January 2021	Disbursement-January-2021.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦313,425,703,329.61	Names matched	Open
December 2020	Disbursement-December-2020.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦301,040,662,298.33	Names matched	Open
November 2020	Disbursement-November-2020.pdf 2 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦297,045,573,534.32	Names matched	Open
October 2020	Disbursement-October-2020.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦333,080,565,814.51	Names matched	Open
September 2020	Disbursement-September-2020.pdf 36 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦348,991,356,753.22	Names matched	Open
August 2020	Disbursement-August-2020.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦357,166,421,809.25	Names matched	Open
July 2020	Disbursement-July-2020.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦333,774,960,402.70	Names matched	Open
June 2020	Disbursement-June-2020.pdf 34 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦282,909,010,392.47	Names matched	Open
May 2020	Disbursement-May-2020.pdf 30 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦297,922,112,367.21	Names matched	Open
April 2020	Disbursement-April-2020.pdf	OAGF	OAGF	37/37	774/774	₦339,066,947,964.88	Complete	Open
March 2020	Disbursement-March-2020.pdf 37 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦289,574,349,290.50	Names matched	Open
February 2020	Disbursement-February-2020.pdf 3 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦323,327,724,795.96	Names matched	Open
January 2020	Disbursement-January-2020.pdf 3 council names reconciled to canonical spellings	OAGF	OAGF	37/37	774/774	₦355,594,575,962.77	Names matched	Open
ALL	78 documents	OAGF 77 · NBS 1	OAGF 77 · NBS 1	2886	60372	₦50,180,652,039,471.03	52.6% clean	—

Key Insights

Summary

Period in view Jan 2020 – Jun 2026

Source documents held 78

Months expected 78

Archive coverage 100.0%

Records ingested 63,258

State-tier rows 2,886 of 2,886

Council-tier rows 60,372 of 60,372

Allocation documented ₦50.18T

State tier sources OAGF 77 · NBS 1

Council tier sources OAGF 77 · NBS 1

Periods re-sourced 1

Tiers disagreeing 0

Council names reconciled 720

Amounts inferred 0

Rows flagged by extractor 723

Bodies in the registry 4

Trends

Unbroken run — every one of the 78 months from January 2020 to June 2026 has a source document behind it.
Newest report is Disbursement-June-2026.pdf for June 2026, carrying 811 rows worth ₦1.41T. The dashboard is current to that month and no further.
1 period(s) re-sourced away from the OAGF release: April 2023. The file name on those rows is still the OAGF PDF, because that is what the pipeline recorded; the source chips and the note beside it are what say where the figures actually came from.
Oldest report in view is Disbursement-January-2020.pdf for January 2020. Anything asked of an earlier period returns nothing because the archive starts there, not because the allocation was nil.
720 council name(s) reconciled across 35 month(s) — the published sheet spelled or truncated a council differently (ODEDA for ODEDAH, AKOKO NORTH WES for AKOKO NORTH WEST) and the row was matched to the canonical name. These are naming notes, not sourcing ones: the money is the publisher's own figure and the source is unchanged.
No amount is inferred — every figure in view is a confirmed one. 7 row(s) were checked against the report and keyed in by hand, and the rest came straight off the published page; no allocation on any page rests on a guessed value.
723 row(s) still carry the IsBestEffort flag — a leftover from the first extraction pass, which could not finish these councils from the PDFs. They were completed afterwards from the Excel release and their amounts are final; the bit was simply never cleared. Read against the notes, only 0 row(s) in view hold a figure that was actually inferred.

Key Findings

78 monthly reports from the Office of the Accountant General of the Federation are the whole evidential base of this dashboard, covering Jan 2020 – Jun 2026. No figure on any page comes from anywhere else.
63,258 rows were extracted from those documents — 2,886 state-tier and 60,372 council-tier. The council tier is 95.4% of the volume but 39.9% of the value, which is why row counts and naira totals rank the tiers differently.
41 of 78 documents landed complete — all 37 states and all 774 councils, nothing noted against them. None came in partial. A month marked Names matched is complete in money terms: only a council's spelling needed reconciling.
₦50.18T of gross allocation is documented across the range, ₦30.15T to state governments including FCT-Abuja and ₦20.03T to the 774 councils. Every naira of it is traceable to a named PDF.
The file name is not the source — 1 of 78 periods were loaded from a publisher other than the one their SourceFileName names, and on 0 the two tiers came from different bodies. The ledger reads each tier's own note, and only a note that names a publishing body moves the source: the word "spreadsheet" appears in dozens of notes that are about a council's spelling, and treating it as a sourcing signal would mislabel most of the council tier.
IsBestEffort is not a verdict on the money — 723 council row(s) carry the flag, but it records where the first pass stopped, not a doubt about the figure: those councils were finished from the Excel release and their amounts are final. Only 0 row(s) — the ones whose note says the source line was short of money fields — hold a figure the pipeline had to infer.
Links, not copies — the source documents are published by the bodies listed above and are linked here rather than reproduced. Where a publisher reorganises its archive an entry may need re-pointing, which is why the footer records when the links were last checked.

Source Documents per Year (months held of months expected)

Allocation Documented (cumulative, stacked by tier)

Data Lineage PDF to dashboard

1 Published The OAGF posts the month's disbursement report as a PDF on its FAAC Report archive, twelve reports to a page, newest first.
2 Downloaded The PDF is taken from the publisher's own site and archived unaltered, so the document behind a figure can always be produced.
3 Loaded to SQL Server The report's tables are extracted and written to the FAAC database. The file name stays on the Period row as SourceFileName, which is what makes the ledger above self-describing.
4 Modelled Amounts land in StateAllocation and LGCAllocation against Period, State and LocalGovernmentCouncil. Anything the report left ambiguous is marked on the row itself — a quality note, or a best-effort flag.
5 Served The dashboard reads the views built over those tables — vw_StateAllocation, vw_LGCAllocation, vw_LGC_StateAllocation and the two zone views — so every page is reading the same processed figures.

How to cite a figure from this dashboard

Quote the period, the tier and the source document, then the publisher. For example: “State allocations for June 2026 totalled ₦879.00B (Office of the Accountant General of the Federation, Disbursement-June-2026.pdf)” The ledger above gives the document name for every month, so any figure on any page of this dashboard can be traced to the report it was extracted from and checked against the publisher's own copy.

All amounts are in Nigerian Naira (₦) · Figures are extracted from the published FAAC monthly disbursement reports and held in SQL Server · The source of each tier is read from the row's data-quality note, so a corrected or substituted month reports its true publisher · Source documents are the property of their publishers and are linked, not reproduced · Links verified 17 September 2026