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This project looks at Local government financial autonomy and grass root development in Nigeria, a case study of Afikpo north local government area. Using Afikpo North autonomy in Nigeria in relation to the grass root development has been examined in the study proceeding from theoretical frame work and conceptualizations for clear understanding: the study discusses some dominant financial autonomy issues. These include local government financial management and revenue allocation. The study found that inadequate handling of virtually all the above issues has posed some challenges for local government developmental efforts in the localities financial autonomy has been found to be the independent variable in the challenges. Other changes include fledging democracy and ground corruption these must be adequately tackled for local governments to make a more positive impact in the localities. However, some pertinent recommendations are as follows: local governments need adequate financial autonomy, hard work rather than verbal institutionalization, democratic consolidation reduced the application of the rule of law. This study examines all these as the contradictions in the local government system and suggestions for the achievement of local government financial autonomy in Nigeria.


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