Local government exists in a single tier in all states. There are 768 local government authorities (LGAs) and six area councils, totalling 774. The area councils are only in the Federal Capital Territory, Oyo state has 33 LGAs. There are eleven (11) Local Governments in Ibadan Metropolitan area consisting of five urban local governments in the city and six semi-urban local governments in the less city. Local government is divided into wards. Each ward elects a single member to the council. Councils range in size from 10 to 13 councillors, Ibadanland has 127 Councillors.

The 1999 constitution requires all states to enact legislation providing for the establishment, structure, composition, finance and functions of local government councils.

The states are political bodies with elections to their legislatures taking place every four years. Each state has a commissioner (state-level minister) with responsibility for local government. Their role is to develop policy and legislation relating to local government and to provide oversight. Each state has an auditor general to whom local authorities must submit their annual accounts.

In the federal structure, local government is created by state legislation with the endorsement of the National Assembly. The federal Minister of Intergovernmental Affairs is responsible to the president on all matters relating to local government.

The core functions of local government are defined in the fourth schedule of the constitution. They are: pre-school, primary and adult education; public health (including primary care and health protection); town and regional planning; roads and transport; refuse collection and disposal; cemeteries and crematoria; environmental protection; sports; leisure and open spaces; and religious facilities.

In terms of finance, Local governments are not permitted to set deficit budgets. The local government Revenue are usually breakdown into: statutory allocation (transfer payments); tenement rates; local licences, fees and fines; earnings from commercial undertakings; taxes (some local taxes, such as haulage, hawking, markets, motor and commercial drivers’ levies); interest payments and dividends; other. While their Expenditure are usually breakdown into: general administration; democratic services; education; health services; environmental services; miscellaneous.

The Association of Local Governments of Nigeria (ALGON) is the representative body of local government and has the additional role of providing services to its member authorities. It is funded by membership subscriptions, but is not recognised either in law or in the federal constitution. ALGON is affiliated to several international bodies including Commonwealth Local Government Forum (CLGF).

Elected local government is enshrined in the federal constitution of Nigeria. At the same time it is established by state legislation. Local government is single-tier and established throughout the country.

REPORT IT – please let your LGA know about problems with any of the services or issues so that they can deal with it. For example: complaints & suggestions, dumped rubbish, problems with public toilets, road problems and street cleaning, anti-social behaviour etc.

APPLY FOR IT – apply for many of the services and opportunities. For example: school place, jobs, planning permission, disposal of waste, recycling containers etc.

SAY IT – have your say on your LGA’s consultations, provide feedback or to get involved, on issues such as education, public health, environment, sports etc.

PAY FOR IT – pay for charges and invoices such as local taxes, tenement rates, local licences, fees and fines etc.