Abstract
Local government financial autonomy remains an important issue in Nigeria because the control of local government funds has affected the ability of councils to perform their responsibilities and deliver services to local communities. This study examines local government financial autonomy after the 2024 Supreme Court judgment and its implications for grassroots service delivery in Nigeria. The study adopted a documentary review design and examined 19 selected sources comprising journal articles, legal documents, institutional reports, and relevant post-judgment materials. Sources were selected based on their relevance to local government financial autonomy, decentralization, service delivery, and the implementation of the Supreme Court judgment. The selected materials were examined through qualitative thematic analysis, focusing on the postjudgment legal position, practical implementation of financial autonomy, financial management, accountability, and implications for grassroots service delivery. The review found that the most clearly established change after the judgment is the stronger legal basis for democratically elected local governments to receive and control their statutory allocations. However, the available evidence also shows continuing implementation difficulties and does not provide sufficient evidence to establish widespread improvements in healthcare, education, infrastructure, employment, or other service-delivery outcomes since the judgment. The findings further indicate that direct financial control can create greater opportunity for local councils to respond to community needs, but this opportunity depends on effective financial management, institutional capacity, accountability, and compliance with the Court's decision. The study concludes that the 2024 judgment has strengthened the legal foundation for local government financial autonomy, but its actual contribution to grassroots service delivery remains inconclusive. Further empirical research using comparable financial and service-delivery indicators is therefore needed to determine whether the post-judgment changes have produced measurable improvements across local governments in Nigeria.