LOCAL GOVERNMENT FINANCIAL AUTONOMY AND WITHHELD LOCAL GOVERNMENT ALLOCATION IN NIGERIA: IDENTICAL OR NON-IDENTICAL TWINS?

Abstract

Local government financial autonomy remains a contentious issue in Nigeria’s constitutional and administrative framework despite constitutional provisions guaranteeing the existence and funding of local government councils. The recent withholding of some local government allocations due to local government councils by the Federal Government has reignited debates regarding the constitutional limits of state and federal authorities and the practical reality of local government autonomy in Nigeria. This article examines the constitutionality of the withholding of local government allocations and its implications for local government financial autonomy. The study adopts a doctrinal research methodology, relying on primary and secondary sources of law. It employs analytical and comparative approaches in examining the relevant constitutional provisions and judicial authorities. The study finds that although the Constitution recognizes local governments as beneficiaries of allocations from the Federation Account, it does not expressly confer on either the state or the Federal Government the power to withhold such allocations. The study further reveals that the operation of the State Joint Local Government Account and persistent governmental interference have undermined the practical realization of local government financial autonomy. The article concludes that while local government financial autonomy is constitutionally guaranteed in Nigeria, its practical implementation remains constrained by political and institutional challenges.