International Journal of Academic Management Science Research (IJAMSR)   Year: 2021 | Volume: 5 | Issue: 2 | Page No.: 211-225 Local Government Financial Autonomy And Challenges Of Intergovernmental Relations In Nigeria From 1999-2017 Akam, Ekene Benjamin & Okafor, Jude C. PhD Abstract: The existence of intergovernmental relations between the tiers of government in Nigeria does not reflect the principles of true federalism. It is more or less a master-servant relationship in which the local government subsists at the mercy of the state government. This observed intergovernmental strained relationship exist within the administrative fabric of government agencies and have been necessitated by the lapses of the 1999 constitution as amended, hence this study. The study employed descriptive research design in analysing data sourced mainly from secondary data generation. Structural functionalist theory was used to show the roles of the various governmental institutions of government in determining the relations between the tiers of government. Thus, the paper discovered that issues on financial autonomy have serious impact on the nature of intergovernmental relations in Nigeria and that almost all state governments are in the business exploiting the allocation of Local Governments. Against this backdrop, the paper recommends that there is a serious need to consider a revisit on the revenue allocation formulae advocated by the government of the day and empower it with the principles of equality and equity.