State governments recorded at least N435.25 billion in revenue from a special Federation Account Allocation Committee (FAAC) funding window for infrastructure and security in the first half of 2026.
An analysis of half-year budget implementation reports from 32 states showed that 29 states recorded identifiable receipts linked either directly to the “State Infrastructure and Security” revenue line or to separately disclosed FAAC-related revenue.
The data, obtained from Open Nigerian States, a BudgIT-backed repository of government budget information, covered January to June 2026.
The intervention is captured in state financial records under the National Chart of Accounts code 11010313 as “State Infrastructure and Security.” It is separate from conventional statutory allocations, although the funds are distributed through FAAC.
No allocation was recorded under the revenue line during the corresponding period of 2025.
