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SubjectFree lesson

Local Government

ClassNotes Team 6 MIN READUPDATED 13 JUN 2026

Government S.S.S 2 Second Term

WEEK 4

Local Government1

Performance Objectives

Student should be able to:

      1. Discuss the evolution of local government in Nigeria

      2. Describe the structure of local government

      3. Explain how local government are financed

      4. Explain the relationship between the government

          authorities and the state/ federal government

Content

1. Evolution of local government in Nigeria

 2. Structure

3. Sources of Finance

4. Relationship between the local government and the state/ federal government.

Evolution of the local government system in Nigeria

The development of Nigerias local government system can be traced to the Native Authority Ordinance of 1916, which was passed by the British colonial government ostensibly to leverage the existing traditional administrative systems (indirect rule) in the different regions of the area now known as Nigeria. However, this attempt to unify the system of local government met informed resistance from the East and West regions, both because of its anti-democratic thrust and because the system did not fit well with the existing traditional administrative systems in those regions. Nonetheless, the ordinance endured until 1946, when the Richard constitution introduced the new regional assemblies. By 1949, the Eastern house of assembly provided a platform for debates that eventually led to the Local Government Ordinance of 1950, which set the scene for a democratic system of local government. By 1954, democratic values had permeated the local government system in the three regions of East, West and Northern Nigeria, with each region having absolute control over the type, structure and functions of local government. However, although the 1950 ordinance started to introduce democratic values in local governance, it also marked the beginning of federal/regional dominance over local government administration, which was evident throughout colonial rule and has endured through the post-colonial era to contemporary Nigeria

Structure of local government in Nigeria

Executive Arm

It consists of the Chairman, Supervisors, Secretary, Executive Committee, and Vice-Chairman.

Chairman

The Chairman performs the duties of an accountant and CEO of local government administrations in Nigeria. Even though he is an accounting officer, he only has to authorize payments, he does not have to sign vouchers and cheques...

His responsibilities:

He monitors compliance with the rules described in the financial regulations governing cash receipts.

He supervises accountability and is liable for his actions not only during office hours, but also after his shifts.

Periodically he conducts inspections and monitors compliance with financial laws.

Each month the Chairman makes reports on cash receipts and expenses. The local government council receives, studies and discusses information received from him annually.

He directs the costs and revenues of local governments to higher authorities. Several decisions are made based on the information he provides to these authorities.

The Chairman manages the local government and dictates the duties of its members.

He chairs meetings of the executive committee at least once a week.

He communicates with representatives of local governments, appeals to the council at least once a year, comes forward with a report on his achievements and informs them of urgent tasks that need consideration.

The Chairman provides annual reports assessing the effectiveness of local government leaders.

At the beginning of the year, the annual budget of the local authorities is compiled by the Chairman, after which it is reviewed and approved.

The Chairman must consult with other representatives of the Executive Arm while carrying out his official duties.

Vice-Chairman

In the absence of the Chairman, the Vice-Chairman performs his duties and takes overall responsibility for administrative activities.

Executive Committee

This committee comprises of the Сhairmans deputy, supervisory advisers and secretary. He directs the meetings of the committee, which are held at least once a week. The different departments in the local government provide the Chairman with their memoranda, which can be discussed by the committee and the heads of departments if the need be.

Secretary

This person is appointed by the Chairman. The Secretary is present at meetings of the executive council and maintains protocols, coordinates the work of departments and supports communication on behalf of the Chairman. He maintains relations with officials and performs other duties assigned to him periodically.

Supervisors

These persons are appointed by local authorities. Each of them is responsible for a certain department and helps fulfil the goals of its political leaders. They also participate in affairs of Executive Committee and provide directives to heads of the departments on general political issues.

Supervisors assist the Chairman in executing projects of local authorities and acting from their departments. The Chairman periodically appoints additional functions and responsibilities to them.

Heads of departments of local government all have equal status, and are involved in affairs of the executive power. The director of administration is the head of personnel management, while the role of director for finance is performed by a local treasurer.

Legislative Arm

This institution consists of a Leader, his deputy and councillors. All advisers undergo election procedure and then the Leader and deputies are chosen amongst them. Representatives of the legislature fulfil the following duties:

Correct and approve the annual budget of local authorities. A veto of Chairman is taken into consideration, which can be cancelled by 2/3 of the members of the governing council.

Control implementation of projects and programs envisaged in the annual budget.

Study of reports on monthly expenses and incomes supplied by the local government.

Consult and work with the heads of local governments.

Laws adopted by local authorities are called bye-laws. After approval of the council, the Chairman must approve the decree for it to become effective.

Sources of Finance of Local Government

1. Allocation from the federation accounts

2. Fine paid by defaulters of bye-law

3. Imposition of levy

4. State allocation

5. Royalties from companies

6. Commercial ventures

7. Donations and gifts from NGO's

8. Court fines

Relationship Between State/ Federal And Local Government

1. Allocation from the federation account

The local government receive their money from the federation account, involving the central and state government as well.

2. Local government are created through an Act of Parliament

 The local government are created with specific powers which can be withdrawn by the central government.

3. Approval of loans

Approval of loans for local government, in any financial institutions, may have to come from the state government.

4. Dissolution of local government

The state government has the power to dissolve any local government.

5. Grants

 Local government receive grants from both the central and state government.

6. Auditing

The state or central government may send an auditor to audit the finances of the local government to enhance sound financial management.

7. Amendment of laws

The National Assembly, through the Central government, may at any time decide to amend the laws establishing local government.