In recent times, there has been sustained interest in how local governments in Nigeria can satisfactorily provide the critical needs of the people within their jurisdiction as stipulated in the 1999 constitution. Decentralization is enshrined in the constitution as a means of realizing these needs yet local governments have not been able to satisfactorily achieve them. This study examines the extent local governments apply the three components of decentralization; namely, political, bureaucratic, and fiscal. Relying on cross-sectional survey, the researchers obtained data, using adapted decentralization tool kit from World Bank Group. Data were analyzed using descriptive statistics and t-test. We found that the three components of decentralization are not completely applied toward achieving local government mandates.