{
  "series": {
    "slug": "nbs-pf-lg-finances-by-line-nga",
    "name": "Local governments finances (aggregate)",
    "subject_slug": "public_finance",
    "theme_slug": "public_finance",
    "unit": "NGN Billion",
    "frequency": "annual",
    "geo_level": "national",
    "member_type": "geography",
    "observation_count": 90,
    "source_originator": "Central Bank of Nigeria (CBN)",
    "source_publisher": "National Bureau of Statistics (NBS)",
    "source": "CBN via NBS"
  },
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      "member": "(a) Loans",
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      "geo_type": "country",
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      "month": null,
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      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(b) Opening Cash Balance",
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      "geo_type": "country",
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      "year": 2018,
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      "month": null,
      "value": -1.15,
      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(c) Other Funds",
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      "geo_type": "country",
      "dimension": "(c) Other Funds",
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      "year": 2018,
      "quarter": null,
      "month": null,
      "value": -3.46,
      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(i) Federation Account",
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      "geo_type": "country",
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      "month": null,
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      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(ii) State Allocation",
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      "geo_type": "country",
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      "year": 2018,
      "quarter": null,
      "month": null,
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      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(iii) Value Added Tax",
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      "geo_type": "country",
      "dimension": "(iii) Value Added Tax",
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      "year": 2018,
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      "month": null,
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      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(iv) Internally Generated Revenue",
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      "geo_type": "country",
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      "revision_status": null,
      "null_reason": null
    },
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      "member": "(v) Excess Crude",
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      "revision_status": null,
      "null_reason": null
    },
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      "member": "(vi) Budget Augmentation & SURE-P",
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      "month": null,
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      "revision_status": null,
      "null_reason": null
    },
    {
      "member": "(vii) Exchange Gain & Non-Oil Excess revenue",
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      "geo_type": "country",
      "dimension": "(vii) Exchange Gain & Non-Oil Excess revenue",
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      "null_reason": null
    },
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      "geo_type": "country",
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      "member": "CAPITAL EXPENDITURE",
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      "member": "CURRENT REVENUE",
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    {
      "member": "Current Surplus (+)/Deficit (-)",
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      "member": "FINANCING",
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    {
      "member": "Overall Surplus (+)/Deficit (-)",
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      "member": "RECURRENT EXPENDITURE",
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    },
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      "member": "(a) Loans",
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    },
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      "member": "(b) Opening Cash Balance",
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      "geo_type": "country",
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      "member": "(i) Federation Account",
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    },
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      "member": "(iii) Value Added Tax",
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      "geo_type": "country",
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      "month": null,
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      "revision_status": null,
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      "member": "(iv) Internally Generated Revenue",
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      "geo_type": "country",
      "dimension": "(iv) Internally Generated Revenue",
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      "revision_status": null,
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    },
    {
      "member": "(v) Excess Crude",
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      "member": "(vii) Exchange Gain & Non-Oil Excess revenue",
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    {
      "member": "Overall Surplus (+)/Deficit (-)",
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    {
      "member": "RECURRENT EXPENDITURE",
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    {
      "member": "TOTAL EXPENDITURE",
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      "member": "(a) Loans",
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      "geo_type": "country",
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    {
      "member": "(b) Opening Cash Balance",
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      "geo_type": "country",
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    {
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      "geo_type": "country",
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    {
      "member": "(i) Federation Account",
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      "geo_type": "country",
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    {
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      "member": "Overall Surplus (+)/Deficit (-)",
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      "member": "RECURRENT EXPENDITURE",
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      "member": "TOTAL EXPENDITURE",
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    },
    {
      "member": "(b) Opening Cash Balance",
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      "member": "(c) Other Funds",
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    {
      "member": "(i) Federation Account",
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    },
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      "member": "(ii) State Allocation",
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    },
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      "member": "(iii) Value Added Tax",
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    {
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      "member": "(vi) Budget Augmentation & SURE-P",
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    {
      "member": "(vii) Grants & Others",
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