Local governments are not sovereign unlike independent nation-states. It is a subordinate government, which derives its existence and power from law enacted by a superior government. The nature and structure of transactions or interactions between the three tiers of government determine the degree of autonomy.
Local government in Nigeria is rooted on historical antecedents of reforms. Local government system is constitutionally provided for as a third tier and autonomous of the other two, the Federal and State Governments in Nigeria.
On many occasions, leaders undertake reforms in order to achieve effectiveness and efficiency. Olaleye (2001) sees reforms as an attempt to reconstruct administrative structure and revamp operational machinery and techniques capable of improving organizational effectiveness and efficiency. This definition shows that reforms may occur for the purpose of addressing problems arising in operation, structure and organization of an institution.