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Makarfi LGA · Kaduna State · Federal allocation

Makarfi LGA FAAC Allocation 2025

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

Makarfi LGA in Kaduna State received ₦5,754,906,204 (about ₦5.8B) in FAAC federal allocations in 2025. That is about ₦479.6M a month.

Net allocation · Jan–Dec 2025

Full year
₦5.75B

₦5,754,906,204

+44.3% compared with the same 4 months of 2024 (4 of 12 months compared) · not adjusted for inflation

Highest · October

₦580.2M

Lowest · January

₦390.4M

Where the money came from

Share of gross allocation

Value added tax (VAT)₦2.81B 48.3%

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

Statutory allocation₦2.51B 43.2%

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

Electronic transfer levy₦157.1M 2.7%

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

Exchange rate gain₦145.3M 2.5%

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

Augmentation₦106.0M 1.8%

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

Ecological fund₦83.1M 1.4%

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
₦5,819,872,075
Ecology transfer
− ₦40,783,283
Part of the ecological fund passed on to NDDC or HYPPADEC.
Other deductions
− ₦24,182,588
Amounts the report shows as taken off, without saying what for.
Net allocation
₦5,754,906,204

About ₦1.12 of every ₦100 was taken off before Makarfi’s share was set.

Among Kaduna’s councils

Makarfi’s 2025 total is the smallest of Kaduna’s 23 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₦390.4M−8.3% on the month before

What came in

Value added tax (VAT)56.3%
₦220,618,748
Exchange rate gain20.8%
₦81,555,946
Statutory allocation18.6%
₦72,710,267
Electronic transfer levy3.2%
₦12,452,159
Ecological fund1.2%
₦4,627,986
Gross allocation
₦391,965,106

What came off first

Ecology transfer
− ₦1,531,746
Net allocation
₦390,433,360
Februaryfrom January revenue₦457.4M+17.2% on the month before

What came in

Value added tax (VAT)55.4%
₦254,944,950
Statutory allocation32.4%
₦148,990,049
Augmentation9.2%
₦42,527,298
Electronic transfer levy1.8%
₦8,097,743
Ecological fund1.2%
₦5,745,520
Gross allocation
₦460,305,561

What came off first

Ecology transfer
− ₦2,872,760
Net allocation
₦457,432,801
Marchfrom February revenue₦437.5M−4.4% on the month before

What came in

Value added tax (VAT)49.1%
₦216,235,789
Statutory allocation36.0%
₦158,811,475
Augmentation9.2%
₦40,658,820
Electronic transfer levy3.0%
₦13,133,994
Ecological fund1.4%
₦6,152,343
Solid minerals revenue1.3%
₦5,607,804
Gross allocation
₦440,600,225

What came off first

Ecology transfer
− ₦3,076,171
Net allocation
₦437,524,053
Aprilfrom March revenue₦406.3M−7.1% on the month before

What came in

Value added tax (VAT)50.1%
₦204,883,702
Statutory allocation44.8%
₦183,189,364
Electronic transfer levy2.3%
₦9,573,932
Exchange rate gain1.4%
₦5,811,161
Ecological fund1.4%
₦5,670,016
Gross allocation
₦409,128,174

What came off first

Ecology transfer
− ₦2,835,008
Net allocation
₦406,293,167
Mayfrom April revenue₦432.2M+6.4% on the month before

What came in

Value added tax (VAT)48.4%
₦210,530,325
Statutory allocation43.0%
₦187,014,859
Exchange rate gain3.8%
₦16,675,971
Electronic transfer levy3.4%
₦14,970,437
Ecological fund1.4%
₦6,110,725
Gross allocation
₦435,302,317

What came off first

Ecology transfer
− ₦3,055,362
Net allocation
₦432,246,954
Junefrom May revenue₦438.9M+1.5% on the month before

What came in

Value added tax (VAT)54.1%
₦239,030,660
Statutory allocation38.6%
₦170,629,278
Exchange rate gain3.6%
₦15,860,482
Electronic transfer levy2.4%
₦10,572,310
Ecological fund1.3%
₦5,594,693
Gross allocation
₦441,687,423

What came off first

Ecology transfer
− ₦2,797,346
Net allocation
₦438,890,076
Julyfrom June revenue₦470.8M+7.3% on the month before

What came in

Value added tax (VAT)46.2%
₦219,188,169
Statutory allocation43.4%
₦205,723,633
Augmentation4.8%
₦22,842,034
Electronic transfer levy2.4%
₦11,218,031
Exchange rate gain1.8%
₦8,302,214
Ecological fund1.5%
₦7,106,036
Gross allocation
₦474,380,117

What came off first

Ecology transfer
− ₦3,553,018
Net allocation
₦470,827,099
Augustfrom July revenue₦517.2M+9.9% on the month before

What came in

Statutory allocation51.0%
₦266,145,697
Value added tax (VAT)43.0%
₦224,230,194
Electronic transfer levy2.7%
₦14,274,469
Exchange rate gain1.6%
₦8,474,424
Ecological fund1.6%
₦8,238,604
Gross allocation
₦521,363,388

What came off first

Ecology transfer
− ₦4,119,302
Net allocation
₦517,244,086
Septemberfrom August revenue₦536.5M+3.7% on the month before

What came in

Statutory allocation52.5%
₦296,782,249
Value added tax (VAT)42.2%
₦238,689,961
Electronic transfer levy2.1%
₦12,059,539
Ecological fund1.6%
₦9,161,012
Exchange rate gain1.5%
₦8,584,818
Gross allocation
₦565,277,578

What came off first

Other deductions
− ₦24,182,588
Ecology transfer
− ₦4,580,506
Net allocation
₦536,514,484
Octoberfrom September revenue₦580.2M+8.1% on the month before

What came in

Value added tax (VAT)52.4%
₦305,723,102
Statutory allocation43.2%
₦252,212,837
Electronic transfer levy3.2%
₦18,436,305
Ecological fund1.3%
₦7,566,385
Gross allocation
₦583,938,629

What came off first

Ecology transfer
− ₦3,783,193
Net allocation
₦580,155,436
Novemberfrom October revenue₦574.5M−1.0% on the month before

What came in

Statutory allocation48.8%
₦282,134,588
Value added tax (VAT)46.7%
₦270,484,696
Electronic transfer levy3.0%
₦17,604,454
Ecological fund1.5%
₦8,464,038
Gross allocation
₦578,687,775

What came off first

Ecology transfer
− ₦4,232,019
Net allocation
₦574,455,757
Decemberfrom November revenue₦512.9M−10.7% on the month before

What came in

Statutory allocation56.0%
₦289,790,108
Value added tax (VAT)39.5%
₦204,067,852
Electronic transfer levy2.8%
₦14,684,119
Ecological fund1.7%
₦8,693,703
Gross allocation
₦517,235,782

What came off first

Ecology transfer
− ₦4,346,852
Net allocation
₦512,888,930
TotalJan–Dec 2025₦5,754,906,204

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 Makarfi 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.