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Shani LGA · Borno State · Federal allocation

Shani LGA FAAC Allocation 2025

What was shared to the council each month, where it came from, and what came off first.

Shani LGA in Borno State received ₦5,401,921,268 (about ₦5.4B) in FAAC federal allocations in 2025. That is about ₦450.2M a month.

Net allocation · Jan–Dec 2025

Full year
₦5.40B

₦5,401,921,268

+40.9% compared with the same 4 months of 2024 (4 of 12 months compared) · not adjusted for inflation

Highest · October

₦536.4M

Lowest · January

₦359.3M

Where the money came from

Share of gross allocation

Statutory allocation₦2.52B 46.4%

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

Value added tax (VAT)₦2.43B 44.9%

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

Exchange rate gain₦145.3M 2.7%

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

Electronic transfer levy₦132.7M 2.4%

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

Augmentation₦106.1M 2.0%

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

Ecological fund₦83.2M 1.5%

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

Solid minerals revenue₦5.6M 0.1%

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

Before deductions. Percentages may not sum to 100% due to rounding.

What came off first

Gross allocation
₦5,422,214,436
Other deductions
− ₦20,293,168
Amounts the report shows as taken off, without saying what for.
Net allocation
₦5,401,921,268

About ₦0.37 of every ₦100 was taken off before Shani’s share was set.

Among Borno’s councils

Shani’s 2025 total is the 20th largest of Borno’s 27 local governments.

Councils are not shared equal amounts. Population, land area and other factors in the formula decide each one’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₦359.3M−13.2% on the month before

What came in

Value added tax (VAT)52.9%
₦190,107,948
Exchange rate gain22.7%
₦81,597,042
Statutory allocation20.2%
₦72,746,906
Electronic transfer levy2.8%
₦10,199,887
Ecological fund1.3%
₦4,630,318
Gross allocation
₦359,282,101

What came off first

Deductions at source
None recorded
Net allocation
₦359,282,101
Februaryfrom January revenue₦434.6M+21.0% on the month before

What came in

Value added tax (VAT)53.1%
₦230,587,373
Statutory allocation34.3%
₦149,065,126
Augmentation9.8%
₦42,548,728
Electronic transfer levy1.5%
₦6,670,887
Ecological fund1.3%
₦5,748,416
Gross allocation
₦434,620,529

What came off first

Deductions at source
None recorded
Net allocation
₦434,620,529
Marchfrom February revenue₦408.7M−6.0% on the month before

What came in

Value added tax (VAT)45.6%
₦186,207,942
Statutory allocation38.9%
₦158,891,501
Augmentation10.0%
₦40,679,308
Electronic transfer levy2.7%
₦11,119,657
Ecological fund1.5%
₦6,155,443
Solid minerals revenue1.4%
₦5,610,630
Gross allocation
₦408,664,481

What came off first

Deductions at source
None recorded
Net allocation
₦408,664,481
Aprilfrom March revenue₦393.4M−3.7% on the month before

What came in

Value added tax (VAT)48.4%
₦190,571,785
Statutory allocation46.6%
₦183,281,674
Electronic transfer levy2.0%
₦8,012,787
Exchange rate gain1.5%
₦5,814,089
Ecological fund1.4%
₦5,672,873
Gross allocation
₦393,353,208

What came off first

Deductions at source
None recorded
Net allocation
₦393,353,208
Mayfrom April revenue₦407.5M+3.6% on the month before

What came in

Statutory allocation45.9%
₦187,109,096
Value added tax (VAT)45.4%
₦185,131,570
Exchange rate gain4.1%
₦16,684,374
Electronic transfer levy3.1%
₦12,473,463
Ecological fund1.5%
₦6,113,804
Gross allocation
₦407,512,307

What came off first

Deductions at source
None recorded
Net allocation
₦407,512,307
Junefrom May revenue₦413.9M+1.6% on the month before

What came in

Value added tax (VAT)51.4%
₦212,907,907
Statutory allocation41.2%
₦170,715,259
Exchange rate gain3.8%
₦15,868,475
Electronic transfer levy2.1%
₦8,846,098
Ecological fund1.4%
₦5,597,512
Gross allocation
₦413,935,250

What came off first

Deductions at source
None recorded
Net allocation
₦413,935,250
Julyfrom June revenue₦456.9M+10.4% on the month before

What came in

Statutory allocation45.1%
₦205,827,298
Value added tax (VAT)44.5%
₦203,356,825
Augmentation5.0%
₦22,853,544
Electronic transfer levy2.1%
₦9,398,533
Exchange rate gain1.8%
₦8,306,398
Ecological fund1.6%
₦7,109,617
Gross allocation
₦456,852,215

What came off first

Deductions at source
None recorded
Net allocation
₦456,852,215
Augustfrom July revenue₦495.8M+8.5% on the month before

What came in

Statutory allocation53.7%
₦266,279,809
Value added tax (VAT)40.5%
₦200,788,523
Electronic transfer levy2.4%
₦12,014,697
Exchange rate gain1.7%
₦8,478,694
Ecological fund1.7%
₦8,242,755
Gross allocation
₦495,804,479

What came off first

Deductions at source
None recorded
Net allocation
₦495,804,479
Septemberfrom August revenue₦515.6M+4.0% on the month before

What came in

Statutory allocation55.4%
₦296,931,799
Value added tax (VAT)39.4%
₦210,987,699
Electronic transfer levy1.9%
₦10,260,392
Ecological fund1.7%
₦9,165,628
Exchange rate gain1.6%
₦8,589,144
Gross allocation
₦535,934,662

What came off first

Other deductions
− ₦20,293,168
Net allocation
₦515,641,494
Octoberfrom September revenue₦536.4M+4.0% on the month before

What came in

Value added tax (VAT)48.5%
₦260,404,071
Statutory allocation47.0%
₦252,339,928
Electronic transfer levy3.0%
₦16,078,841
Ecological fund1.4%
₦7,570,198
Gross allocation
₦536,393,038

What came off first

Deductions at source
None recorded
Net allocation
₦536,393,038
Novemberfrom October revenue₦515.4M−3.9% on the month before

What came in

Statutory allocation54.8%
₦282,276,757
Value added tax (VAT)40.7%
₦209,583,788
Electronic transfer levy2.9%
₦15,050,586
Ecological fund1.6%
₦8,468,303
Gross allocation
₦515,379,433

What came off first

Deductions at source
None recorded
Net allocation
₦515,379,433
Decemberfrom November revenue₦464.5M−9.9% on the month before

What came in

Statutory allocation62.4%
₦289,936,135
Value added tax (VAT)33.0%
₦153,320,023
Electronic transfer levy2.7%
₦12,528,491
Ecological fund1.9%
₦8,698,084
Gross allocation
₦464,482,733

What came off first

Deductions at source
None recorded
Net allocation
₦464,482,733
TotalJan–Dec 2025₦5,401,921,268

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 Shani LGA), 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.

This is what FAAC shared to the council. The constitution routes it through a joint account with the state, so it does not show what reached the council’s own account. An allocation is income: it does not show how the money was spent.