Local Governments are responsible for governance at the grassroot level, but this function requires financial viability which is commensurate with the function they are required by the constitution to perform. In Nigeria, this seems not to be the case as local councils are strangulated financially by the state government. This study therefore examined the challenges and prospect of local government financial autonomy, vis-a-vis the recent supreme court judgement. It was revealed that the supreme court judgment removed many constrains that have been bedeviling local government autonomy, yet implementation of this judgement has not seen the light of the day.
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