Nigeria's distributable revenues to the three tiers of government fell in September to 389.94 billion naira, down 52.67 billion naira from August, the finance ministry said on Wednesday.
"Revenue from crude oil and gas export was negatively impacted in August 2015 due to shut down and shut-in of production for maintenance at different periods and terminals," Anastasia Nwoabia-Daniel, the permanent secretary, said.
She added that the country's rainy day fund, the Excess Crude Account, remained unchanged at $2.26 billion.
"Money has not been added because we have not made any excess revenue," said Nwoabia-Daniel.
Africa's top oil producer and biggest economy depends on crude sales for around 70 percent of its government revenues.
Global crude prices have fallen by more than half since mid-2014, hurting the country's public funds and leaving many states unable to pay public salaries in time or fund infrastructure projects and other state services.