The outcomes of the local government autonomy struggle are reshaping the very definition of Nigerian federalism. We are moving away from a “Two-Tier” system (where the Federal government and States were the only real actors) toward a genuine “Three-Tier” model.
Strengthening Internal Revenue (IGR)
One of the most positive recent outcomes is the pressure on local governments to increase their Internally Generated Revenue (IGR). Now that they have a clear mandate and direct funds, local councils are being encouraged to digitize their tax collection (shops, kiosks, markets, and property rates). This reduces their total dependence on the “feeding bottle” of federal allocations.
Accountability and the Role of the Citizen
As of 2026, the focus has shifted to Social Accountability. Civil society organizations have launched “Follow the Money” campaigns specifically targeting local government headquarters. Since the excuse of “the Governor took our money” is no longer valid, citizens are becoming more vocal in demanding transparency. The emergence of “Town Hall Budgeting” in various LGAs suggests that autonomy is slowly fostering a culture of participatory democracy at the level where it matters most.
| Aspect of Autonomy | Status (as of 2026) | Primary Challenge |
| Financial | Largely Achieved (Direct FAAC) | State-level “Power of Attorney” traps |
| Political | Partial (Elected bodies mandatory) | Lack of credible elections (SIEC bias) |
| Administrative | Weak | Governors still control local staff/promotions |
| Legal | Judicial backing strong | Constitutional text still contains ambiguities |
