A major source of revenue in the post - 1976 local government in Nigeria is

A major source of revenue for local governments in Nigeria after 1976 is Internally Generated Revenue (IGR). IGR refers to the money generated within a local government area from various sources such as taxes, fees and fines, among others. This means that local governments collect money from their residents and businesses to fund their projects and activities, rather than relying solely on funding from the federal government. By having their own source of revenue, local governments can have more control over their finances and can make decisions about how to allocate their resources to best meet the needs of their communities.