Local Government Areas (LGAs) constitute the second and lowest tier of administration in Nigeria's federal structure, with 774 such divisions currently operating across the country's 36 states and Federal Capital Territory. These units serve as the primary interface between citizens and government, responsible for delivering essential services including primary education, basic healthcare, waste management, and local road maintenance. LGAs exercise authority over matters affecting their immediate communities through elected chairpersons and councillors who manage allocated federal funds and locally generated revenue. Each LGA maintains its own administrative headquarters and civil service to implement policies, collect taxes such as market levies and motor park fees, and address grassroots development needs. The structure enables decentralized governance by bringing democratic representation and public services closer to rural and urban populations alike.