The evolution of Local Government in Nigeria dates back to the native authority system which was created by the British colonial administration in 1900 (Egobueze & Ojirika, 2017, p.1). Since the establishment of native authorities till date, local government administration has evolved in phases, spanning from 1900 to date, with some reforms in between. Presently, Nigeria operates a federal system of government that is composed of three tiers, namely, the Federal, State and Local Government. "The idea of local government administration in Nigeria was conceived in order to accelerate development and create the opportunity for the people at the grassroots… (Cited in Ozohu and Chima, 2015, p.1)." The essence of the establishment of local government as the third tier of government therefore is to bring development to the grassroots. However, regrettably, this goal has not been fully achieved due to corruption and other institutional challenges, especially, the unbridled of the Local Government Councils by the State governments. Historically, the local government administration in Nigeria had gone through major epochs namely (i) imperialist rule via the traditional administrative system, 1903-1950s (ii) liberal and participatory approach introduced in the 1950s; (iii) Military regime introduced a grassroots participatory democratic approach, (iv) 1976 local government reforms, and (v) Babangida's administrative reforms of 1988. However, the local government reform of 1988 was a component of 1988 Civil Service Reform package in which the chairman of the local government was made the chief executive, but was not permitted to sign cheques. Organizational structure was approved for all local governments to have a maximum of six departments. They include: Personnel Management, Finance and Supplies, Education, Agriculture and Natural Resources, Works, Land and Survey, Medical and Health Departments. Local Governments in Nigeria has gone through reforms. Commenting on the essence of Local Government Reforms in 1976, Erero states that: Local Governments have over the years, suffered from the continuous whittling down of their powers... The Federal Military Government has therefore decided to recognize local government as the third tier of government activity Wechie, C.H.G.