In a Federal System (such as Nigeria) the Local Governments are directly responsible

In a Federal System such as Nigeria, the Local Governments are directly responsible to the State Government. This means that the State Government has the power to oversee the Local Governments and can make decisions that affect them. While the Federal Government has some authority over the Local Governments, it is limited and indirect, and it is mainly responsible for providing financial allocations and regulations to ensure uniformity in administration across the country. Therefore, in practice, the Local Governments in Nigeria are accountable to the State Governments, and they operate within the framework of laws and regulations set by the state authorities.