Local government is the third tier of government almost in every nation. It is the government that imparts more on the community by providing needed developmental infrastructure. The federal government allocates funds monthly, through a bureaucratic bottleneck, to the local governments to enhance the living standards of the communities. This book advocates for citizens awareness of Local Governments' financial involvements as a precursor for transparency and utilization of such funds. Citizens' financial information awareness makes the local government administrators jittery thereby leading to adequate use of the funds allocated to them from the federation account or those generated internally. This researched work is a good source of information for Local Government Administrators, Councilors, Chairmen, Youth Leaders, Women Leaders, and all those who are involved in leadership activities. It is a handbook for students of Public Administration, Business Administration, Information Resources Management, Community Development, etc. It is an inevitable resource for Non-governmental Organizations who advocate development of rural areas and enhancement of rural dwellers.