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The rules written in the constitution show that the people who made it didn't want the local government to be totally independent. This means the local government shouldn't be free from control by other levels of government.
For instance, the constitution gives power to the National Assembly to look into different matters by making laws. This includes investigating how things are being done by people or groups in charge of making sure laws are followed and money is spent properly.
The same power is given to the House of Assembly of each state. So, both the National Assembly and the House of Assembly can look into the affairs of the local government.
They can check how the money given to the local government is used and if there is any corruption or wasteful spending.
Also, the states have the responsibility of organizing and supervising elections for the local government. They set the date for the election and make sure everything happens as planned.
Another thing is the joint account system. This means the money meant for the local government is first put into a shared account controlled by the state. Then, the state gives the money to the local government. This takes away some independence from the local government.
In a court case, the Supreme Court said that the federal government cannot give money directly to the local government from the federation account. This would be against the law.
It's also the job of the state to share the money meant for the local government among the different local government councils in the state.
But the Supreme Court said that neither the federal government nor the states can keep the money meant for the local government without giving it to them.
This is because the money belongs to the states, but they have to make sure some of it goes to the local government.