The Lawmakers passed the appropriation bill at a special session on Monday.
The fiscal document is predicated on oil benchmark $40 per barrel, N3.324trn for debt servicing, N4.1trn for capital expenditure, N5.6 trillion for recurrent, N496 bn for statutory transfer.
It has an increment of N505bn.
President Muhammadu Buhari presented N13.082trn to National Assembly on October 8.