CHAPTER ONE
1.0        INTRODUCTION
1.1        BACKGROUND OF THE STUDY
The Nigerian government structure is made up of three tiers, which are the federal government, state government and the local government. The three of them are involved in delivering dividends of democracy to the people. They each have their roles to play as entities, but they also collaborate in certain respects, especially when it has to do with management and financing.  This ensures improvement in performance and accountability.
The federal government is involved in defense, shipping federal trunk roads, aviation, railways, posts, telegraphs, telephones, police and other security services. They are also involved in regulation of telecommunications, interstate commerce and labour. Federal sees to mines and minerals resources, guidelines for minimum education standards at every level of education and water resources. Both federal and state collaborate to see to antiquities and monuments, university, technological and post-primary educations; health and social welfare; statistics and surveys; scientific and technological research; industrial, commercial and agricultural development and electricity.
State and local governments collaborate on issues related to development of agriculture and non-mineral natural resources, health services and primary, adult and vocational education.
The local government deals with issues related to roads, streets, street lighting, drains and other public facilities; sewage and refuse disposal, homes for destitute and infirm, cemeteries and burial grounds and economic planning and development.
Funding for the three is mostly being provided by the federal government. Certain percentage of the monthly allocation goes to states and the states. States and local governments presently have joint account. This means states disburse funds needed by the local governments under them. (Nigerian founder, 2017).
The National Assembly’s oversight function of amending the 1999 Constitution has once again brought the vexing issue of local government autonomy to the front seat of Nigeria’s political arena. Since independence in 1960, Nigeria has experimented with different models of local government administration (Oyeleye, 1988; Oyediran and Gboyega, 1979). From empirical evidence in extant literature, the rationale behind the declaration, principally, was to bring government closer to the people and effective service delivery to the rural areas. It is in connection with the aforementioned rationale amongst others that several local government reforms have been initiated by successive governments to ensure that they are achieved (Olowu, 1984). However, within the Nigerian context, the 1976 local government reform gave us not only the definition of local government, but also the basic rudiments of local government autonomy. The 1976 reform defines local government as:
Government at the local level exercised through Representative Council established by law to exercise specific powers within defined areas. These powers should give the council substantial control over local affairs as well as the staff institutional and financial powers to initiate and direct the provision of services and to determine and implement projects so as to implement the activities of the state and federal government in their areas, and to ensure, through devolution of these functions to these Councils and through the active participation of the people and their traditional institutions, that local initiative and response to local needs and conditions are maximized. The above definition brings out the key elements of local government autonomy. First, the local government unit should have a legal personality distinct from the state and federal governments. Second, the local government ought to have specified powers and functions distinct from the state and federal governments. Third, the local government has to operate independently of the state and federal governments. That means that the local government is not an appendage or field office of the state or federal government. Fourth, local government ought to have the ability to make its own laws, rules and regulations. Fifth, local government should have the ability to formulate and execute its own policies and the right to recruit, promote, develop and discipline its own staff. It is pertinent to note that there is never a time that local government in Nigeria has been granted the kind of autonomy expounded in our definition above. And like we earlier pointed out, in all political systems, the kind of autonomy the central or regional government entrust to the local units depend largely on the nature and character of state politics. For example, in the United States of America, the degree of autonomy granted local authorities is derived from ideals and values such as liberty, equality, democracy, individualism, unity and diversity (Akpan, 2013).
The Local Government in Nigeria can be a successful autonomous entity provided the Federal and State governments are ready to work towards achieving this.