Month end, alert enters.
Kogi gets one too.
Salary, ajo, money from your people abroad. You know that month-end feeling. Every month Kogi gets its own alert: a share of what Nigeria earns from oil, taxes and VAT. Let’s see where it comes from, and what comes off before it lands.
01 / The basics
Most of what government earns goes into an account that belongs to the whole federation, not to Abuja alone. Once a month, it is shared out.
Oil and gas income, company taxes and customs duties go into the Federation Account. VAT, the 7.5% you pay on many goods and services, is collected in a pool of its own, and most of it goes to states and local governments. Smaller items join them, such as the ₦50 levy on bank transfers.
See how the whole country shared the latest monthSome money comes off a state’s share before it ever reaches the state. In 2026, about ₦8.99 of every ₦100 due to Kogi was taken at source.
Revenue comes in during the month.
FAAC meets the following month and divides it.
Loan repayments and other commitments are taken out.
What is left is the net allocation. That is the figure we show.
02 / Your daily life
These are examples of what the allocation can support. They are not a record of what Kogi paid for. That is the budget’s job.
Teachers, nurses, civil servants and pensioners are paid from the state’s account. For most states, federal allocation is the biggest part of what goes into it.
In the months the allocation went up, were salaries and pensions paid in full?
Your council gets its own allocation, separate from the state’s. Kogi’s 21 local governments received ₦89.19B in 2026 (7 months on record). The constitution sends that money through a joint account with the state; in July 2024 the Supreme Court ruled that councils should be paid directly.
How much did my local government receive this month, and what did it pay for?
Repayments on some loans are taken out before the allocation arrives. Borrowing today means a smaller alert later, whoever is governor by then.
What was the loan for, and where is the project it paid for?
Oil prices, the exchange rate and how much tax is collected all change from month to month. So does the alert. A good month is not a promise about the next one.
When the allocation rises, what extra does the state plan to do with it?
03 / From revenue to alert
The same five steps repeat every month. The constitution sets the rules, and a committee does the sharing.
Revenue agencies
During the month, the tax service, Customs and the petroleum regulator collect revenue and pay it into the Federation Account and the VAT pool.
The committee
The following month, the Federation Account Allocation Committee sits. The Minister of Finance chairs it. Every state’s Commissioner for Finance has a seat, alongside the Accountant-General of the Federation.
The formula
The month’s money is split among the three tiers of government, then among the states and the local governments. A statement after the meeting says how much was shared.
At source
Repayments on foreign loans, and other commitments a state has signed, are taken out before anything is paid.
State and councils
What is left goes to the state. Local governments’ money is paid separately. From here, the budget decides how it is used.
Legal basis: Constitution, section 162. The 52.68 / 26.72 / 20.60 split is the revenue allocation formula in force since 2002.
04 / Follow the money
You don’t need to be an accountant. Start with one figure and one question.
The figure for each month is public. Look at the newest one for Kogi, whether it went up or down, and what was deducted first.
See the 2026 figures, month by monthThe allocation is money coming in. The budget is the plan for spending it. While the budget is being debated, your Assembly member can ask where the money is going.
How the Kogi budget works, and how to have your sayYour local government has its own allocation. Find its figure, then ask your chairman or councillor what it paid for.
See what each local government in Kogi was allocated05 / Explore a year
Pick a year to see what Kogi received each month, where it came from, and what came off first.
Only months in our records are counted. A missing month does not mean nothing was paid.