Local government administration in Nigeria is classified as the third tier of government while several problems have been its recurring decimal and various reforms since 1976 haven’t been able to make the system effective and responsible to developmental challenges. Most responses to the challenges have concentrated on looking inward for respite without much success informed this the paper to examine the lessons that could be learnt from comparative local government studies from nations like United States of America, France, India and Britain. It is a descriptive study that relied on secondary data sources. The paper revealed that the challenges inhibiting efficient service delivery range from undue intervention by the state governments, the structure, corruption, over politicization of administration and staffing which were not found to be so in other systems. The study concluded that the challenges are institutional and attitudinal in nature which could be addressed given that there is the political will by the Federal and State governments. It recommended a democratized multilayer local government system, legal framework to checkmate excessive intervention by State government, enhancement of human resources capacity and accountable leadership.
Keywords: Accountability, Governance, Local Government, Service delivery, democratic participation
