ABSTRACT
The research work examines the use of synergy in local government administration. Inter-governmental relations in Nigeria entails formal allocation of powers both vertical and horizontally among various levels of government. In this relationship local government is seen as a third tier or level of government with power to transform their areas of jurisdiction through good governance. Local government is not mutually exclusive of other levels of government and that as such there is bound to be an interaction between the local and other levels of government in Nigeria. The study is a historical and descriptive and adopted the system theory and power theory, to guide as means of vivid understanding of IGR and Local Government. To guide the study, four research questions and three hypotheses were posed. The researcher employed a survey design and a simple random sampling techniques used for data collection. The data collected was analyzed using question while the hypotheses were analyzed using the chi-square. The finding indicated that: There is significant relationship between Inter-Governmental Relationship and local Government in Nigeria. The study therefore, revealed that right from 1954 – till date, local governments have been subjected to all sorts of control by other tiers of government namely, Federal and State governments, following the 1976 local government reforms, it was believe that the situation reforms, it was believe that the situation would improve, but instead, the status quo still remained. The study further reveal that inter governmental relations, among the levels of governments in Nigeria were in disarray due to the conflicts over issues of tax jurisdiction, revenue allocation, IGR, funds transfer, over concentration of power at the centre, illegal removal of elected local government officials among other factors. This lopsided relations has impacted negatively on good governance and by extension inability to implement live touching projects. Based on this, the study posits that for cordial relationship between local and other tiers of status of local government must be clearly spelt out, the issue of joint state – local government should be allowed to function as government with minimal control from the state, election rather than appointment should be the means of choosing leaders at the local level, judiciary should be made to be independent and the undue interference on the local government by the state or federal government has to be properly addressed. Also the present 1999 and 2011 amended constitutions for local to be constitutionally created and not state, there should be direct disbursement of federation allocation to local government account.