According to the latest figures from the National Bureau of Statistics (NBS), In 2018, these four Nigerian states recorded a decline in internally generated revenue.
In its fourth-quarter report 2018 States and FCT IGR released last week, 32 Nigerian States including the Federal Capital Territory (FCT) generated a total of N1.1 trillion in the year.
See statistics released by budgit

Within the period, Lagos, Rivers and Ogun state made the highest returns in IGR.

The states are:
1. Abia state
2017: N14.9 billion2018: N14.8 billion2. Benue state
2017: N12.3 billion2018: N11.2 billion3. Cross River state
2017: N18.1 billion2018: N17.5 billion 4. Osun state
2017: N11.7 billion2018: N10.3 billion