The local government otherwise known as the grass root government has a peculiar nature of administration and governance. It plays a catalytic role in bringing State and Federal service delivery to local communities. Its primary function is to plan, design and execute policies of government for the socio-economic and political development of the people within its areas of jurisdiction. In carrying out this catalytic role, Local Governments are expected to commit some public resources (including human, financial and materials) for which they are held responsible by the people. It is therefore imperative that the Local Government resources at the disposal of their functionaries must be effectively, efficiently and economically utilized to achieve desired goals. The leadership and management of local governments must be equipped with the right knowledge, skills and attitude to translate government policies into actions and carry out effective planning, commitment and utilization of available resources.