Local Government of Nigeria
Association: Association of Local Governments of Nigeria
There are three spheres of government in Nigeria: federal, state and local. State and local government are enshrined in the constitution and provided for by legislation in each state, and the relevant ministry in each state is responsible for local government, which comprises 768 local government authorities and six area councils, all 774 of which are single-tier. Scheduling of local government elections varies from state to state.
The federal and state governments are responsible for setting and collecting taxes, the local authorities for collecting licence fees. All collected revenue is held in a federal account before being distributed among the three spheres of government. The local authorities are responsible for delivery of services such as public health; pre-school, primary and adult education; town planning; waste disposal; local transport; and roads.