A total of N8.8 trillion was disbursed to the three tiers of government from the Federation Account between January and December 2012 from the statutory and Value Added Tax (VAT) allocations. The receipt came mostly from oil revenue, customs duties and VAT, Vanguard newspaper reports. The figure, however, according to a table compiled by Economic Confidential excludes other allocations that were occasionally made to the states from the excess crude account, domestic crude account, SURE-P, NNPC refund and foreign exchange differentials. Leading the pack of states with the highest revenue allocation was Akwa-Ibom with N217 billion followed by Rivers which received N177 billion and Lagos N168 billion. On the flip side, Ebonyi state was top on the list of poorest states with N45 billion followed by Gombe with N48 billion and Nasarawa with N49billion in the 12 months of 2012.