Internal loan and statutory allocation made up the majority of capital receipts at 44.61% and 32.35% respectively. Personnel costs accounted for the largest expenditure at 22.09%, followed by repayment of loans at 18.90% and capital expenditure at 18.68%. The document provides a revenue and expenditure summary in percentages for various income sources and spending categories.

1. A REVENUE SUMMARY
S/N REVENUE SUMMARY %
A CAPITAL RECEIPTS:
1 Internal Loan 44.61
2 Statutory Allocation 32.35
3 Excess Crude Proceeds 10.75
4 Value Added Tax 7.16
5 Internally Generated Revenue 3.59
6 Foreign Loan Draw Down 0.98
7 Proceeds from Sales of Fertilizer 0.47
8 Sales from Ikun Dairy Farm 0.00
9 Sundry Receipts 0.08
100.00
EXPENDITURE SUMMARY %
1 Personnel Costs 22.09
2 Repayment of Loans 18.90
3 Capital Expenditure 18.68
4 Grants to Parastatals & Ter Insts. 14.33
5 Transfer to Other Funds 10.92
6 Expenses of General Nature 5.81
7 Overhead Costs 4.32

2. 8 Pension & Gratuity 4.14
9 Public Debt Charges 0.81
Total 100.00

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Internal LoanStatutory AllocationExcess Crude ProceedsValue Added TaxInternally Generated RevenueForeign Loan Draw DownProceeds from Sales of FertilizerSales from Ikun Dairy FarmSundry Receipts
PERCENTAGE %
REVENUE HEADS
ANNEXURE IIIA BAR CHART SHOWING SUMMARY OF REVENUE

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Personnel CostsRepayment of LoansCapital ExpenditureGrants to Parastatals & Ter Insts.Transfer to Other FundsExpenses of General NatureOverhead CostsPension & GratuityPublic Debt Charges
PERCENTAGE %
EXPENDITURE HEADS
ANNEXURE IIIB BAR CHART SHOWING SUMMARY OF EXPENDITURE