A civil society group, Legislative Watch, has accused the Federal Government and the 36 state governments of persistently disobeying multiple Supreme Court judgments affirming the financial autonomy of Nigeria’s 768 Local Government Areas (LGAs).
The allegation was contained in a press statement dated February 16, 2026, and signed by Hon. Ngozika Ihuoma, Executive Secretary of Legislative Watch and Chairman of Crincard and Cari Nigeria Limited.
According to Ihuoma, both tiers of government have failed to implement at least twelve Supreme Court rulings—most notably the July 11, 2024 judgment—which directed that allocations from the Federation Account be paid directly to local governments.
Alleged Constitutional Violations
Citing Section 162(5) of the 1999 Constitution (as amended), Ihuoma said the Constitution clearly provides for the distribution of Federation Account funds to all tiers of government and that the Supreme Court had reinforced this provision in its 2024 decision.
He further referenced the December 5, 2025 ruling in Attorney-General of Osun State vs. Attorney-General of the Federation, which, according to him, reaffirmed that local governments must receive their allocations directly without interference from state governments.
“Despite the clarity of these judgments, there has been no compliance,” Ihuoma stated. “This deliberate disobedience undermines constitutional order and erodes the authority of the judiciary.”
Claims of Failed Engagements
The statement alleged that Legislative Watch made formal submissions to several federal institutions, including the Secretary to the Government of the Federation–led Implementation Committee in October 2024, the Attorney-
General of the Federation in February 2025, the Governor of the Central Bank of Nigeria in February 2025, and the President in November 2025.
According to Ihuoma, “no tangible steps have been taken to enforce compliance with the Supreme Court’s ruling.”
The group also accused some state governors of suspending elected local government chairmen and diverting funds meant for local councils. It further criticized federal agencies, particularly the Central Bank of Nigeria, for allegedly imposing conditions—such as demanding audited accounts of the Federation Account—that it described as unlawful.
Call for Institutional Action
In the statement, Ihuoma called on the Nigerian Bar Association (NBA), the Nigerian Labour Congress (NLC), and the Chief Justice of Nigeria to take decisive action to enforce compliance with Supreme Court judgments.
He criticized the NBA for what he described as a failure to discipline state Attorneys-General and other officials allegedly involved in defying court rulings.
The NLC was also challenged to defend workers in the Nigeria Union of Local Government Employees (NULGE) and the Nigeria Union of Teachers (NUT), whom the group said have been adversely affected by the alleged non-compliance.
According to Ihuoma, continued disregard for Supreme Court decisions threatens democracy and contributes to grassroots underdevelopment, unemployment, and insecurity.
No Official Response Yet
As of press time, neither the Federal Government nor any of the 36 state governments had issued an official response to the allegations contained in the statement.
The controversy underscores ongoing tensions over local government autonomy within Nigeria’s federal structure, with legal, political, and civil society actors now weighing in on what could become a broader constitutional confrontation.
Further developments are expected as stakeholders respond to the claims raised by Legislative Watch.

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