FINANCES OF THE FEDERAL GOVERNMENT OF NIGERIA
- THE SHAGARI YEARS (1979 – 1984)
Table 1: Current Revenue of The Federal Government (1979-84)
|
|
1979 |
1980 |
1981 |
1982 |
1983 |
1984 |
|
|
|
|
|
|
|
|
|
|
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
|
|
Jan-June |
Jan-June |
Jan-June |
|
|
|
|
Direct Taxes |
2,048.1 |
3231.6 |
4564.6 |
4,948.6 |
4,330.9 |
5,383.3 |
|
Company Income Tax |
0.0 |
228.8 |
254.1 |
118.0 |
561.5 |
600.0 |
|
Personal Income Tax |
1.5 |
1.8 |
6.0 |
1.8 |
4.5 |
5.9 |
|
Petroleum Profit Tax |
1797.2 |
2995.1 |
4296.2 |
4,846.4 |
3,746.9 |
4,761.4 |
|
Other Taxes |
5.4 |
5.8 |
8.3 |
18.4 |
18.0 |
16.0 |
|
Indirect Taxes |
531.3 |
831.7 |
1100.0 |
2350.2 |
1943.8 |
1724.1 |
|
Import Duties (including fees) |
402.9 |
647.4 |
821.5 |
1669.2 |
1105.8 |
1028.0 |
|
Excise Duties |
128.3 |
189.6 |
278.5 |
680.7 |
838.0 |
696.1 |
|
Export Duties |
0.1 |
0.1 |
0 |
0.3 |
0 |
0 |
|
Other Revenue |
1588.5 |
2213.4 |
1803.7 |
2809.1 |
4536.7 |
4631.1 |
|
Mining (Rents, Royalty (1979-81) + NNPC Sales (1982-84) |
1417.6 |
1941.8 |
1427.0 |
2021.4 |
3506.1 |
3448.3 |
|
Interest & Payments |
157.5 |
229.1 |
349.2 |
709.6 |
975.5 |
1127.8 |
|
Miscellaneous |
13.4 |
43.5 |
27.5 |
78.1 |
55.1 |
55.0 |
|
|
|
|
|
|
|
|
|
Total Revenue Collected by Federal Government |
4,203.9 |
6,276.7 |
7,468.3 |
10,143.9 |
10,811.4 |
11738.5 |
|
Less: Appropriation & Payments to State & Local Government |
760.5 |
2412.9 |
2860.4 |
4324..8 |
4216.8 |
3926.6 |
|
Total Revenue Retained by the Federal Government |
3443.4 |
3863.9 |
4607.9 |
5819.1 |
6594.6 |
7811.9 |
|
|
|
|
|
|
|
|
Table 2: Recurrent and Capital Expenditures of the Federal Government (1979-84)
|
|
1979 |
1980 |
1981 |
1982 |
1983 |
1984 |
|
|
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
|
|
Actual |
Estimate |
Estimate |
Provisional |
Estimate |
Estimate |
|
FGN’s Own Recurrent Expenditure |
3,187.2 |
4,781.2 |
4,975.5 |
5,506.0 |
5,278.8 |
6,072.5 |
|
|
|
|
|
|
|
|
|
Add Statutory Appropriations: |
|
|
|
|
|
|
|
(i) To State Governments |
2,044.0 |
3,759.8 |
5,613.2 |
3,312.2 |
2,538.8 |
3,109.5 |
|
(ii) To Local Governments |
|
|
|
1,034.6 |
832.4 |
1,019.5 |
|
(iii) For Dev. Of Mineral Producing Areas |
|
|
210.5 |
0 |
124.9 |
152.9 |
|
(iv) Derivation |
|
|
|
|
166.5 |
203.9 |
|
(v) To Development Fund |
3,122.9 |
7,120.0 |
5,133.3 |
313.1 |
282.1 |
671.4 |
|
|
|
|
|
|
|
|
|
Total |
8,354.0 |
15,661.0 |
15,932.5 |
10,143.9 |
9,306.7 |
11,331.7 |
|
|
|
|
|
|
|
|
|
Capital Expenditure |
4,837.4 |
10,654.0 |
9,644.9 |
6,896.2 |
6,807.3 |
4,634.6 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Grand Total Expenditure |
13,191.4 |
26,315.0 |
25.577.4 |
17,040.1 |
16,114.0 |
15,966.3 |
|
|
|
|
|
|
|
|
Table 3: Summary of State Government Finances (1979-1984)
|
State |
1979
|
1980 |
||||
|
|
From Federation Account |
Others |
Total |
From Federation Account
|
Others |
Total |
|
|
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
|
|
|
|
|
|
|
|
|
SUMMARY |
|
|
Jan – June |
|
|
Jan - June |
|
FGN Retained Revenue |
|
|
3,443.4 |
|
|
3,863.9 |
|
Appropriations to States & Local Governments |
|
|
760.5 |
|
|
2,412.9 |
|
Total Federally Collected Revenue |
|
|
4,203.9 |
|
|
6,276.7 |
|
|
|
|
|
|
|
|
|
ZONE-BY-ZONE |
|
|
|
|
|
|
|
SOUTH-WEST |
|
|
|
|
|
|
|
Lagos |
102.5 |
|
|
143.4 |
432.6 |
576.0 |
|
Ogun |
100.0 |
|
|
141.6 |
23.9 |
165.5 |
|
Ondo |
130.6 |
|
|
181.2 |
88.6 |
269.8 |
|
Oyo |
193.6 |
|
|
278.6 |
78.5 |
357.1 |
|
Total SW |
526.7 |
|
|
744.8 |
623.6 |
1368.4 |
|
|
|
|
|
|
|
|
|
SOUTH-EAST |
|
|
|
|
|
|
|
Anambra |
161.8 |
|
|
225.1 |
38.4 |
263.5 |
|
Imo |
188.7 |
|
|
269.4 |
71.7 |
341.1 |
|
Total SE |
350.5 |
|
|
494.5 |
110.1 |
604.6 |
|
|
|
|
|
|
|
|
|
SOUTH-SOUTH |
|
|
|
|
|
|
|
CrossRiver |
161.7 |
|
|
227.4 |
22.6 |
250.0 |
|
Bendel |
256.5 |
|
|
372.0 |
50.0 |
422.0 |
|
Rivers |
236.4 |
|
|
346.0 |
45.4 |
391.4 |
|
Total SS |
654.6 |
|
|
945.4 |
118 |
1063.4 |
|
|
|
|
|
|
|
|
|
NORTH-WEST |
|
|
|
|
|
|
|
Kaduna |
166.8 |
|
|
234.7 |
65.8 |
300.5 |
|
Kano |
199.8 |
|
|
282.2 |
66.5 |
348.7 |
|
Sokoto |
166.8 |
|
|
232.6 |
73.8 |
306.4 |
|
Total NW |
533.4 |
|
|
749.5 |
206.1 |
955.6 |
|
|
|
|
|
|
|
|
|
NORTH-EAST |
|
|
|
|
|
|
|
Bauchi |
121.8 |
|
|
169.4 |
58.5 |
227.9 |
|
Borno |
133.7 |
|
|
196.2 |
29.8 |
226.0 |
|
Gongola |
123.1 |
|
|
178.5 |
31.7 |
210.2 |
|
Total NE |
378.6 |
|
|
544.1 |
120 |
664.1 |
|
|
|
|
|
|
|
|
|
NORTH-CENTRAL (MIDDLE-BELT) |
|
|
|
|
|
|
|
Benue |
135.3 |
|
|
198.1 |
41.9 |
240.0 |
|
Kwara |
108.9 |
|
|
156.7 |
16.6 |
173.3 |
|
Niger |
95.3 |
|
|
132.7 |
8.0 |
140.7 |
|
Plateau |
120.2 |
|
|
162.8 |
83.4 |
246.2 |
|
Total Middle-Belt |
459.7 |
|
|
650.3 |
149.9 |
800.2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total to States |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Abuja FCT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
State |
1981
|
1982 |
||||
|
|
From Federation Account
|
Others |
Total |
From Federation Account |
Others |
Total |
|
|
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
|
|
|
|
|
|
|
|
|
SUMMARY |
|
|
Jan – June |
|
|
|
|
FGN Retained Revenue |
|
|
4,607.9 |
|
|
5,819.1 |
|
Appropriations to States & Local Governments |
|
|
2,860.4 |
|
|
4,324.8 |
|
Total Federally Collected Revenue |
|
|
7,468.3 |
|
|
10,143.9 |
|
|
|
|
|
|
|
|
|
ZONE-BY-ZONE |
|
|
Full Year |
|
|
|
|
SOUTH-WEST |
|
|
|
|
|
|
|
Lagos |
129.7 |
365.2 |
494.9 |
133.9 |
399.4 |
533.3 |
|
Ogun |
135.9 |
50.1 |
186.0 |
114.6 |
32.0 |
146.6 |
|
Ondo |
171.1 |
37.5 |
208.6 |
115.8 |
68.9 |
224.7 |
|
Oyo |
248.2 |
41.8 |
290.0 |
226.7 |
61.5 |
288.3 |
|
Total SW |
684.9 |
494.6 |
1179.5 |
591.0 |
561.8 |
1192.9 |
|
|
|
|
|
|
|
|
|
SOUTH-EAST |
|
|
|
|
|
|
|
Anambra |
199.3 |
64.3 |
263.6 |
181.3 |
281.8 |
463.1 |
|
Imo |
229.3 |
51.0 |
280.3 |
195.6 |
90.0 |
285.6 |
|
Total SE |
428.6 |
115.3 |
543.9 |
376.9 |
371.8 |
748.7 |
|
|
|
|
|
|
|
|
|
SOUTH-SOUTH |
|
|
|
|
|
|
|
CrossRiver |
198.0 |
27.5 |
225.5 |
175.4 |
40.8 |
216.2 |
|
Bendel |
309.0 |
32.4 |
341.4 |
232.2 |
44.2 |
276.3 |
|
Rivers |
300.7 |
53.2 |
353.9 |
226.2 |
0 |
0 |
|
Total SS |
807.7 |
113.1 |
920.8 |
633.8 |
85 |
492.5 |
|
|
|
|
|
|
|
|
|
NORTH-WEST |
|
|
|
|
|
|
|
Kaduna |
222.1 |
37.4 |
259.5 |
197.6 |
45.6 |
243.6 |
|
Kano |
260.1 |
50.3 |
310.4 |
248.0 |
38.1 |
286.1 |
|
Sokoto |
239.3 |
73.7 |
313.0 |
206.8 |
26.5 |
233.3 |
|
Total NW |
721.5 |
161.4 |
882.9 |
652.4 |
110.2 |
763 |
|
|
|
|
|
|
|
|
|
NORTH-EAST |
|
|
|
|
|
|
|
Bauchi |
170.8 |
20.1 |
190.9 |
143.6 |
19.7 |
163.3 |
|
Borno |
206.2 |
0 |
206.2 |
163.9 |
55.7 |
219.7 |
|
Gongola |
176.0 |
36.9 |
212.9 |
149.5 |
16.8 |
166.3 |
|
Total NE |
553 |
57 |
610 |
457 |
92.2 |
549.3 |
|
|
|
|
|
|
|
|
|
NORTH-CENTRAL (MIDDLE-BELT) |
|
|
|
|
|
|
|
Benue |
173.3 |
46.7 |
220.2 |
145.6 |
26.5 |
172.1 |
|
Kwara |
156.5 |
16.5 |
173.0 |
120.3 |
23.1 |
143.4 |
|
Niger |
138.4 |
9.1 |
147.5 |
102.5 |
13.3 |
115.8 |
|
Plateau |
161.7 |
35.5 |
197.2 |
126.2 |
31.9 |
158.1 |
|
Total Middle-Belt |
629.9 |
107.8 |
737.9 |
494.6 |
94.8 |
589.4 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total to States |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Abuja FCT |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
State |
1983
|
1984 |
||||
|
|
From Federation Account
|
Others |
Total |
From Federation Account
|
Others |
Total |
|
|
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
Million Naira |
|
|
|
|
|
|
|
|
|
SUMMARY |
|
|
|
|
|
|
|
FGN Retained Revenue |
|
|
6,594.6 |
|
|
7,811.9 |
|
Appropriations to States & Local Governments |
|
|
4,216.8 |
|
|
3,926.6 |
|
Total Federally Collected Revenue |
|
|
10,811.4 |
|
|
11,738.5 |
|
|
|
|
|
|
|
|
|
ZONE-BY-ZONE |
|
|
|
|
|
|
|
SOUTH-WEST |
|
|
|
|
|
|
|
Lagos |
129.8 |
417.7 |
547.5 |
113.4 |
296.3 |
409.7 |
|
Ogun |
111.9 |
47.2 |
159.1 |
104.4 |
135.0 |
239.4 |
|
Ondo |
152.3 |
108.7 |
261.0 |
119.2 |
82.3 |
201.5 |
|
Oyo |
220.4 |
57.3 |
277.7 |
198.2 |
201.4 |
399.6 |
|
Total SW |
614.4 |
630.9 |
1,245.3 |
535.2 |
715.0 |
1250.2 |
|
|
|
|
|
|
|
|
|
SOUTH-EAST |
|
|
|
|
|
|
|
Anambra |
178.8 |
167.4 |
346.2 |
157.0 |
106.0 |
263.0 |
|
Imo |
197.3 |
123.0 |
320.3 |
151.1 |
114.4 |
265.5 |
|
Total SE |
376.1 |
290.4 |
666.5 |
308.1 |
220.4 |
528.5 |
|
|
|
|
|
|
|
|
|
SOUTH-SOUTH |
|
|
|
|
|
|
|
CrossRiver |
172.5 |
54.8 |
227.3 |
154.3 |
61.6 |
215.9 |
|
Bendel |
225.6 |
53.6 |
279.2 |
212.9 |
149.6 |
362.5 |
|
Rivers |
? |
? |
? |
202.7 |
87.3 |
290.0 |
|
Total SS |
398.1 |
108.4 |
506.5 |
569.9 |
298.5 |
868.4 |
|
|
|
|
|
|
|
|
|
NORTH-WEST |
|
|
|
|
|
|
|
Kaduna |
192.3 |
60.0 |
252.3 |
179.9 |
85.4 |
265.3 |
|
Kano |
240.2 |
52.4 |
292.6 |
228.2 |
92.4 |
320.6 |
|
Sokoto |
204.6 |
23.6 |
226.2 |
177.2 |
51.8 |
229.0 |
|
Total NW |
637.1 |
136.0 |
771.1 |
585.3 |
229.6 |
814.9 |
|
|
|
|
|
|
|
|
|
NORTH-EAST |
|
|
|
|
|
|
|
Bauchi |
140.1 |
29.2 |
346.2 |
126.5 |
35.2 |
161.7 |
|
Borno |
159.1 |
57.5 |
216.6 |
147.0 |
42.3 |
189.3 |
|
Gongola |
145.2 |
18.9 |
164.1 |
126.2 |
24.3 |
150.5 |
|
Total NE |
444.4 |
105.6 |
726.9 |
399.7 |
101.8 |
501.5 |
|
|
|
|
|
|
|
|
|
NORTH-CENTRAL (MIDDLE-BELT) |
|
|
|
|
|
|
|
Benue |
144.2 |
28.0 |
172.2 |
123.8 |
34.4 |
158.2 |
|
Kwara |
117.2 |
25.2 |
142.4 |
103.4 |
42.5 |
145.9 |
|
Niger |
101.1 |
21.3 |
122.4 |
77.0 |
0 |
77.0 |
|
Plateau |
125.9 |
25.1 |
151.0 |
96.6 |
36.7 |
133.3 |
|
Total Middle-Belt |
488.4 |
99.6 |
588.0 |
400.8 |
113.6 |
514.4 |
|
|
|
|
|
|||