ABSTRACT:

The nature of intergovernmental relation in Nigeria has over the years eroded the powers and functions of Local government administration in Nigeria. It has subsequently relegated the third tier of government in a federation (i.e local government) to a subsidiary or an appendage of the second tier of government (i.e the state government). Thus, this paper intends to show the relationships among the three tiers of government since the adoption of the federal system of government in Nigeria. The nature of this relationships borders on the revenue allocation formula, personnel management, tax powers amongst others. Available literature on intergovernmental relations and local government were fully utilized in the paper. The findings of the paper amongst others indicates that local governments in Nigeria were not enjoying true autonomous status as the third tier of government in the Federation as a result of excessive state government interference in terms of financing and staffing. The paper recommends among others that there is an urgent need to devolve more responsibility and autonomy to local government authorities to enable them function effectively and efficiently as the third tier of government in Nigeria.