WhatsApp is on the way.

You can already ask questions on the web or through Telegram.

On WebFull chat with charts, sources and follow-ups.TelegramSame answers, inside the app you already use.

Borno State · Federal allocation

Borno State FAAC Allocation 2025

What landed each month, where it came from, and what came off first.

Borno State received ₦198,754,911,246 (about ₦198.8B) in FAAC federal allocations in 2025. That is about ₦16.56B a month.

Net allocation received · Jan–Dec 2025

Full year
₦198.75B

₦198,754,911,246

+43.7% compared with the same 4 months of 2024 (4 of 12 months compared) · not adjusted for inflation

Highest · October

₦19.84B

Lowest · January

₦13.04B

Where the money came from

Share of gross allocation

Statutory allocation₦93.76B 46.1%

The state’s share of the Federation Account: oil and gas income, company taxes and customs duties.

Value added tax (VAT)₦92.18B 45.3%

The state’s share of the 7.5% tax paid on goods and services.

Exchange rate gain₦5.42B 2.7%

Extra naira earned when dollar revenue is converted at a higher rate than planned.

Electronic transfer levy₦5.02B 2.5%

The ₦50 charged on bank transfers of ₦10,000 or more.

Augmentation₦3.95B 1.9%

A top-up added to the month’s pool from other federal revenue.

Ecological fund₦2.86B 1.4%

Money set aside for erosion, flooding and other environmental problems.

Solid minerals revenue₦211.6M 0.1%

Income from mining, shared in the months it is distributed.

Before deductions. Percentages may not sum to 100% due to rounding. The statutory allocation includes ₦2.5M in 13% derivation, paid to states that produce oil.

Before the money arrived

Gross allocation
₦203,411,236,820
External debt repayment
− ₦2,906,002,900
Repayments on the state’s foreign loans, taken before the money is paid out.
Other deductions
− ₦1,750,322,674
Amounts the report shows as taken off, without saying what for.
Net received
₦198,754,911,246

About ₦2.29 of every ₦100 was taken off before Borno was paid.

Local governments got their own

Borno’s 27 local governments were allocated ₦165.46B in 2025, across 12 months on record.

That money is separate. It is not part of the state’s figure on this page.

See each local government’s share

Month by month

12 months on record

Open a month to see what came in and what was deducted. The percentage is the change on the month before.

Januaryfrom December 2024 revenue₦13.04B−14.1% on the month before

What came in

Value added tax (VAT)53.3%
₦7,196,360,602
Exchange rate gain22.5%
₦3,041,540,171
Statutory allocation20.1%
₦2,711,650,201
Electronic transfer levy2.9%
₦387,254,220
Ecological fund1.2%
₦159,319,118
Gross allocation
₦13,496,124,311

What came off first

External debt repayment
− ₦268,566,528
Other deductions
− ₦183,372,200
Net received
₦13,044,185,583
Februaryfrom January revenue₦15.82B+21.3% on the month before

What came in

Value added tax (VAT)53.5%
₦8,740,843,099
Statutory allocation34.0%
₦5,556,421,590
Augmentation9.7%
₦1,586,009,271
Electronic transfer levy1.5%
₦253,047,141
Ecological fund1.2%
₦197,790,393
Gross allocation
₦16,334,111,494

What came off first

Other deductions
− ₦262,150,485
External debt repayment
− ₦251,017,439
Net received
₦15,820,943,570
Marchfrom February revenue₦14.83B−6.3% on the month before

What came in

Value added tax (VAT)45.9%
₦7,036,109,736
Statutory allocation38.7%
₦5,922,700,981
Augmentation9.9%
₦1,516,326,406
Electronic transfer levy2.7%
₦420,848,045
Ecological fund1.4%
₦211,795,320
Solid minerals revenue1.4%
₦211,620,405
Gross allocation
₦15,319,400,893

The statutory allocation includes ₦2,483,454 in 13% derivation.

What came off first

External debt repayment
− ₦251,017,439
Other deductions
− ₦241,156,074
Net received
₦14,827,227,380
Aprilfrom March revenue₦14.46B−2.5% on the month before

What came in

Value added tax (VAT)49.0%
₦7,240,559,285
Statutory allocation46.2%
₦6,831,847,789
Electronic transfer levy2.1%
₦303,611,107
Exchange rate gain1.5%
₦216,720,910
Ecological fund1.3%
₦195,191,133
Gross allocation
₦14,787,930,224

What came off first

External debt repayment
− ₦251,017,439
Other deductions
− ₦77,142,816
Net received
₦14,459,769,969
Mayfrom April revenue₦14.76B+2.1% on the month before

What came in

Value added tax (VAT)45.8%
₦7,000,579,565
Statutory allocation45.6%
₦6,974,515,455
Exchange rate gain4.1%
₦621,912,179
Electronic transfer levy3.1%
₦472,691,879
Ecological fund1.4%
₦210,362,611
Gross allocation
₦15,280,061,689

What came off first

Other deductions
− ₦270,283,244
External debt repayment
− ₦251,017,439
Net received
₦14,758,761,006
Junefrom May revenue₦15.03B+1.8% on the month before

What came in

Value added tax (VAT)51.8%
₦8,051,456,300
Statutory allocation41.0%
₦6,363,433,063
Exchange rate gain3.8%
₦591,499,417
Electronic transfer levy2.2%
₦335,122,355
Ecological fund1.2%
₦192,598,130
Gross allocation
₦15,534,109,265

What came off first

Other deductions
− ₦253,360,962
External debt repayment
− ₦251,017,439
Net received
₦15,029,730,863
Julyfrom June revenue₦16.82B+11.9% on the month before

What came in

Value added tax (VAT)45.0%
₦7,713,043,831
Statutory allocation44.7%
₦7,672,238,809
Augmentation5.0%
₦851,868,767
Electronic transfer levy2.1%
₦356,170,274
Exchange rate gain1.8%
₦309,622,028
Ecological fund1.4%
₦244,626,358
Gross allocation
₦17,147,570,068

What came off first

External debt repayment
− ₦251,017,439
Other deductions
− ₦77,142,816
Net received
₦16,819,409,813
Augustfrom July revenue₦18.28B+8.7% on the month before

What came in

Statutory allocation53.4%
₦9,925,613,889
Value added tax (VAT)40.9%
₦7,603,412,552
Electronic transfer levy2.4%
₦455,119,029
Exchange rate gain1.7%
₦316,044,413
Ecological fund1.5%
₦283,615,153
Gross allocation
₦18,583,805,037

What came off first

External debt repayment
− ₦226,266,347
Other deductions
− ₦77,142,816
Net received
₦18,280,395,874
Septemberfrom August revenue₦19.78B+8.2% on the month before

What came in

Statutory allocation55.1%
₦11,068,170,710
Value added tax (VAT)39.8%
₦7,991,175,559
Electronic transfer levy1.9%
₦388,398,416
Exchange rate gain1.6%
₦320,161,422
Ecological fund1.6%
₦315,369,197
Gross allocation
₦20,083,275,304

What came off first

External debt repayment
− ₦226,266,347
Other deductions
− ₦77,142,816
Net received
₦19,779,866,141
Octoberfrom September revenue₦19.84B+0.3% on the month before

What came in

Value added tax (VAT)49.0%
₦9,864,233,072
Statutory allocation46.7%
₦9,406,003,039
Electronic transfer levy3.0%
₦607,878,163
Ecological fund1.3%
₦260,473,930
Gross allocation
₦20,138,588,205

What came off first

External debt repayment
− ₦226,266,347
Other deductions
− ₦77,142,816
Net received
₦19,835,179,042
Novemberfrom October revenue₦19.01B−4.1% on the month before

What came in

Statutory allocation54.5%
₦10,521,902,166
Value added tax (VAT)41.1%
₦7,933,704,111
Electronic transfer levy2.9%
₦569,387,323
Ecological fund1.5%
₦291,375,752
Gross allocation
₦19,316,369,352

What came off first

External debt repayment
− ₦226,266,347
Other deductions
− ₦77,142,816
Net received
₦19,012,960,190
Decemberfrom November revenue₦17.09B−10.1% on the month before

What came in

Statutory allocation62.1%
₦10,807,406,442
Value added tax (VAT)33.4%
₦5,809,091,726
Electronic transfer levy2.7%
₦474,110,786
Ecological fund1.7%
₦299,282,025
Gross allocation
₦17,389,890,978

What came off first

External debt repayment
− ₦226,266,347
Other deductions
− ₦77,142,816
Net received
₦17,086,481,815
TotalJan–Dec 2025₦198,754,911,246

Check the source

Monthly FAAC reportsOffice of the Accountant-General of the Federation
Open reports
About these figures

Source: monthly FAAC disbursement reports (net allocations to Borno State), as published in the National Bureau of Statistics’ disbursement tables. Net means what is left after deductions at source.

Each month is named for when the money was shared, which is the month after the revenue was earned. Only months in our records are listed. A missing month does not mean nothing was paid.

Local governments’ allocations are separate and are not in the state’s total. An allocation is income: it does not show how the money was spent.