An Examination of Local Government Autonomy and the Principle of Federalism Under the 1999 Constitution of Nigeria: Evidence from Kano State

The question of local government autonomy in Nigeria has been a persistent constitutional controversy, particularly regarding the relationship between state governments and the third tier of government. The 1999 Constitution of Nigeria as amended in 2023 ostensibly guarantees democratic local government through Section 7, yet state governments have historically manipulated local government administration through undue interference, caretaker committee appointments, and financial strangulation. This study examines the constitutional framework of local government autonomy and its practical realisation in Kano State, North West Nigeria. A doctrinal and empirical methodology is adopted, combining constitutional text analysis with documentary review of Kano State local government laws, National Financial Intelligence Unit reports on local government fund management, and interviews with twelve local government legal officers. The study interrogates the constitutional tension between state control and local government independence in light of the 2023 constitutional amendment on local government autonomy and the Supreme Court of Nigeria decisions on financial autonomy. Available constitutional law literature identifies the absence of independent constitutional status for local governments and the overriding power of state houses of assembly as structural obstacles to genuine autonomy. The Federal Theory of Dillon and the Cooperative Federalism Model inform the analytical framework. Findings reveal persistent de facto subordination of local governments to state authority despite constitutional and judicial reforms. Recommendations address legislative and administrative implementation of the 2023 amendment. Keywords: local government autonomy, federalism, 1999 Constitution, Kano State, financial autonomy.