The Nigerian federalism is a three-tier system. This means that the country is divided into three levels of government: federal, state and local. The federal government has the highest level of authority and is responsible for matters that affect the entire country, such as defense and foreign affairs. The state governments have authority over matters that are specific to their individual states, such as education and healthcare. The local governments, on the other hand, are responsible for the administration of their local areas, such as providing basic amenities like water and sanitation. The three-tier system allows for a decentralized approach to governance, where power and responsibilities are shared between the different levels of government.