The Fiscal Allocation and Disbursements Audit (FASD) Report indicates that this revenue includes gross statutory allocations, value-added tax, and 13 percent derivation for mineral-producing states.

Quoting the NEITI report, the South-South Zone received the highest allocation at N2.59 trillion (29.53% of total revenue), attributed to the 13% derivation revenue exclusively allocated to nine oil-producing states. Delta State topped the list in the South-South, receiving N372.07 billion, while Lagos State led in the South-West with N243.58 billion.

In the North-West Zone, Kano State secured the highest allocation at N163.41 billion, while the FCT received the most in the North-Central with N112.77 billion. The North-East saw Borno State leading with N122.49 billion, and Imo State topped the South-East with N113.45 billion.

The NEITI report also explained revenue remittance by the Nigerian National Petroleum Corporation (NNPC), indicating total sales of oil and gas at N5.49 trillion during the period, with total receipts reaching N6.05 trillion.