Attorney-General of the Federation v. States (2024)
Court: Supreme Court of Nigeria
Date Delivered: 11 July 2024
Area of Law: Constitutional Law, Federalism
Facts
The Federal Government challenged the constitutionality of the State–Local Government Joint Account system, arguing that it undermined the autonomy of local governments guaranteed by the Constitution.
Issues for Determination
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Whether local governments are entitled to direct allocation from the Federation Account.
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Whether state control of local government funds is constitutional.
Decision
The Supreme Court held that local governments are entitled to direct payment of their allocations and declared the joint account system unconstitutional.
Ratio Decidendi
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Local governments constitute a distinct tier of government under the Constitution.
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Any arrangement that deprives them of financial autonomy violates constitutional federalism.
Significance
This landmark judgment is regarded as one of the most transformative constitutional decisions in recent Nigerian history, with far-reaching implications for governance and accountability.
