While most states in the country have utilised the second tranche of the Paris Club refund they received, some like Anambra, Enugu and Borno are among the eight states which are yet to do so, according to a survey by NAN.
The other states are Gombe, Ebonyi, Bauchi, Cross River, and Imo.
The federal government had advised state governments to use between 50 and 75 per cent of their shares of the refund to clear the arrears of salaries, pensions and gratuities they owed.
In July, the government released the second tranche worth N243. 795 billion to the 36 states in July, having earlier released N388.30 billion in December 2016.
The funds were released following protests by the states against over-deductions from their allocations for external debt services between 1995 and 2002.
The survey by NAN revealed that some of the workers and pensioners were owed salaries and pensions for periods ranging between two to 11 months.
However, in most states where the arrears of salaries, pensions and gratuities have been paid, some civil servants and retirees, especially those in the council areas, are still being owed.
Those that have paid are:
Jigawa, Yobe and Adamawa in the north-east;
Kwara in the north-central;
all states in the south-south except Cross River;
Abia in the south-east;
and all states in the south-west.