The president made this known in a letter on Tuesday sent to the speaker of the House of Representatives, Femi Gbajabiamila, and read on the floor of the house
From the breakdown, Ondo State, where the governorship election will hold next week, is to receive N7 billion.
The Senate had last year approved N10 billion to Kogi State, three days to its governorship election.
The approval was criticised by opposition lawmakers who asked that the approval be delayed untill after the election.
They were, however, outvoted by majority senators.