Local government is the third tier of government in Nigeria. It is the closest to the people at the grassroots level. Imo State has 27 Local Government Areas and Community Government Council. Elected chairmen who govern within the stipulated tenure of office head local governments. The local government has career officers working for the smooth implementation of programmes and other initiatives of the government. Departments in local governments include; Works, Agriculture, Health, Water and Environmental Sanitation, Social Development, Finance, Administration and General Services.