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The Nigerian state therefore created local government as the third tier of government whose objective is to ensure effective, measurable and efficient service delivery to the people. Local government is faced with various difficulties. It concludes that problems of local government are multifarious in nature and the solutions for them should be adequate and practical in order to evolve viable and development-oriented third tier of government.Key words: grassroots, political system, autonomy, third tier, participation, development, uniformity, unity, culture, diversity, interference, national integration, performance, consciousness, concept, commitment, democracy, inefficiency, corruption, decentralisation.IntroductionThe expediency for the creation of local government anywhere in the world stems from the need to facilitate development at the grassroots. Whatever is the mode of government, local government has been essentially regarded as the path to, and guarantor of, national integration, administration and development. A local government is a government at the grassroots level of administration "meant for meeting peculiar grassroots need of the people (Agagu, 1997:18). A local government is expected to play the role of promoting the democratic ideals of a society and co-ordinating development programme at the local level. The reforms introduced a multi-purpose single-tier local government system (Ajayi, 2000:70)The reforms also introduced population criterion under which a local government could be created. Consequently, a population of within 150,000 to 800,000 was considered feasible for a local government. There was provision for elective positions having the chairmen as executive head of local government with supervisory councillors constituting the cabinet. Apart from the celebrated 1976 reforms, state government officials have also introduced various manipulations. For instance, in Ekiti state, the tenure of elected local government officials was reduced to two years. So far, local government system in Nigeria has not been stable and this leaves its future to remain bleak, uncertain and insecure.Problems of Local Governments in NigeriaDespite the justification for the establishment of local government and its inevitable importance to the people at the grassroots level, this tier of government seems not to have justified the reasons for which it was established. The questions that summarily come to one's mind are: why has local government not lived up to its expectations? What are the challenges of the local government? Poverty of socio-political philosophy for change.Misplaced PriorityHard-earned and limited resources accrued to and raised by local government are always mismanaged. Laissez-faire attitude to work has arrested the efficiency of local government and has drastically affected its performance.Undue InterferenceThe degree of external influence and intrusion in local government affairs by the higher levels of government is worrisome and needs re-evaluation. Practically, and in true sense, local government in Nigeria lacks autonomous financial power. Local government is now considered as an extension of state's ministry. The inherent nature of this problem has caused subservience, a situation where local government waits for the next directives from state government before the former could think of, let alone embarking on developmental projects. This has made local government an object of control and directives.The major challenge that local government faces is the political control the respective state governor has on the local government chairmen. This again creates a problem of diversion of local government funds for personal use of state governor. In Ondo state, for instance, there is this unholy alliance between state government and local councils in the state, where the state government constitutes Joint Action Committee, tagged ‘JAC'. Federal allocations to local government are first deposited into a particular ad hoc account before calling for the committee meeting. This in a way paves the way for the state government to plan for the local government and release the money in instalments. The question here is: is local government the truly third tier of government or a ministry under its respective state government?While we know that the basic rationale behind the creation of local government is to meet the peculiar needs of the people at the grassroots, it is however pathetic to note that local government has demonstrated incompetence in this regard. Besides, some local councils should look for ways of attracting industries to their areas as this will propel economic development and increase their revenue base.The section 7 of the 1999 constitution that places local government under state government has made the former to be a mere appendage to the latter. The implication of this is that, intermittent reforms and undue interference do not make local councils stable tier of government. Ado Ekiti, UNADAgagu, A.A. (1997) "Local Government" in Kolawole, D. (ed) Readings in Political Science, Ibadan, Dekaal.Appadorai, A. (1975) The Substance of Politics. London, Allen and Unwin.Lawal, S. (2000) "Local Government Administration in Nigeria: A Practical Approach" In Ajayi, K (ed) Theory and Practice of Local Government, Ado Ekiti, UNADNwabueze, B.O. (1982) A Constitutional History of Nigeria. Ado Ekiti, UNADThe 1976 Local Government Reforms guidelines, Lagos, Federal Ministry of Information