The delay in the payment of January 2026 salaries to staff of some federal universities has been linked to the late sharing of December 2025 Federation Account revenue by the Federation Account Allocation Committee (FAAC), which was concluded on Monday.
FAAC on Monday shared a total sum of N1.969 trillion as December 2025 Federation Account revenue among the Federal Government, state governments and local government councils.
A communiqué issued by the Director of Press and Public Relations in the Office of the Accountant-General of the Federation (OAGF), Mr. Bawa Mokwa, stated that the distributable revenue comprised N1.084 trillion in statutory revenue, N846.507 billion from Value Added Tax (VAT) and N38.110 billion from Electronic Money Transfer Levy (EMTL).
According to the communiqué, the Federal Government received N653.500 billion, state governments received N706.469 billion, while local government councils got N513.272 billion. A total of N96.083 billion, representing 13 per cent derivation revenue, was also shared among oil-producing states.
Following the delay in the FAAC meeting and revenue sharing, some federal universities said the payment of January salaries could not be effected on schedule due to the non-release of salary warrants and delayed funding of their GIFMIS accounts.
In a memorandum dated Feb. 2, 2026, the Bursar of the Federal University of Technology, Owerri (FUTO), Mr. Ebere Nwadike, said the delay in January salary payment was caused by the late release of salary warrants and the delayed funding of the university’s GIFMIS account by the OAGF.
He assured staff that salaries would be paid immediately the warrants were finalised and the GIFMIS account funded, while appealing for patience.
Similarly, Abubakar Tafawa Balewa University (ATBU), Bauchi, said all internal processes for the payment of January 2026 salaries had been completed, but payment was awaiting the release of funds following FAAC distribution.
In an internal memorandum signed by the ATBU Bursar, Mr. Oluyode Oluseyi Adenike, staff were urged to exercise patience pending the release of funds through GIFMIS.
FAAC also noted that while revenue from VAT increased significantly in December 2025, receipts from Petroleum Profit Tax and Electronic Money Transfer Levy declined during the period.
