Twenty-nine Nigerian states recorded N435.25bn in state infrastructure funding between January and June 2026, according to an analysis of available half-year budget implementation reports. The funds were recorded under the “State Infrastructure and Security” revenue line, classified under National Chart of Accounts code 11010313.
The funding is separate from conventional statutory Federation Account allocations, although it is distributed through the Federation Account Allocation Committee framework. Analysis of Q1 and Q2 budget performance reports from 32 states showed that 16 states explicitly reported N265.50bn under the dedicated infrastructure and security heading.
Another 13 states recorded N169.75bn under other separately disclosed FAAC-related revenue categories. Combined, the identifiable receipts amounted to N435.25bn. No comparable allocation was recorded under the dedicated intervention during the corresponding period of 2025.
Among the 16 states that specifically identified the funding, Enugu recorded the highest receipt at N27.02bn. Gombe followed with N24.50bn, while Jigawa, Katsina and Ogun each recorded N19.50bn. Cross River and Yobe received N17.50bn each, while Borno recorded N16.41bn. Bauchi received N14.58bn, while Ebonyi, Imo, Kano, Kwara and Taraba each recorded N14bn.
Sokoto received N12.50bn, while Kogi recorded N7bn. When states that classified the funds under other FAAC-related revenue were included, Ondo recorded N31.86bn and Lagos N30.30bn. Abia received N24.50bn, Nasarawa N21.24bn and Niger N15.50bn.
The figures also revealed significant differences between actual receipts and budget projections. Gombe received N24.50bn against a N5bn annual provision, representing 490 per cent of its budget estimate within six months. By contrast, Ebonyi received N14bn against a N88.41bn projection, representing 15.8 per cent performance.
Sokoto recorded N12.50bn against a revised N90bn budget, while Kogi received N7bn against N39.19bn. Adamawa and Anambra recorded no actual receipts under the dedicated revenue line despite budgeting N35.23bn and N10bn respectively.
The development comes as states face mounting pressure to finance roads, schools, hospitals and other infrastructure while responding to insecurity.
Chief Executive Officer of the Centre for the Promotion of Private Enterprise, Muda Yusuf, described the increased funding as positive for decentralisation but warned that its impact would depend on responsible spending. He called for stronger citizen participation in monitoring how state governments deploy the resources.
Economic analyst Aliyu Ilias similarly urged public oversight, arguing that states should demonstrate how funds received for specific purposes are utilised. The state infrastructure funding comes amid wider fiscal reforms that have increased revenues available to subnational governments.
The ultimate test, however, will be whether the additional resources produce visible improvements in infrastructure, security and living conditions across the states.
