1. Delta: N260.75bn

2. Rivers: N197.23bn

3. Akwa Ibom: N179.10bn

4. Lagos: N161.07bn

5. Bayelsa: N157.73bn

6. Kano: N84.76bn

7. Oyo: N66.75bn

8. Edo: N65.88bn

9. Anambra: N65.45bn

10. Ondo: N65.43bn

11. Borno: N63.35bn

12. Katsina: N60.58bn

13. Jigawa: N60.07bn

14. Benue: N59.10bn

15. Imo: N58.06bn

16. Abia: N54.23bn

17. Niger: N53.59bn

18. Kebbi: N53.36bn

19. Enugu: N52.58bn

20. Sokoto: N52.03bn

21. Adamawa: N50.58bn

22. Taraba: N49.89bn

23. Zamfara: N48.08bn

24. Bauchi: N47.79bn

25. Yobe: N47.67bn

26. Nassarawa: N47.02bn

27. Kaduna: N45.77bn

28. Plateau: N45.40bn

29. Kogi: N45.36bn

30. Ebonyi: N44.65bn

31. Osun: N44.39bn

32. Kwara: N44.29bn

33. Gombe: N42.85bn

34. Ekiti: N42.33bn

35. Cross River: N40.08bn

36. Ogun: N40bn

Total: N2.59 trillion

<FAAC, NBS>