This book has taken a lot of concern over the plight of Nigerian citizens on the falling standard of primary education and prevailing poor condition of healthcare service in the rural areas. The delivery of these social welfare services is the responsibility of local government in Nigeria because of its closeness to the people at the grassroots. The delivery of education and healthcare services is listed on the concurrent list of the 1999 Constitution of the Federal Republic of Nigeria. Thus, the responsibility of providing education and healthcare services is bored by the three tiers of government in Nigeria. But, the onus of delivering primary education and healthcare service is on local government in Nigeria. Since 1999, which gave birth to the fourth democratic dispensation in Nigeria, statutory allocation is being disbursed by the central government on regular basis. But, the quantum of the fund is not reflecting in the delivery of the intended social welfare services. Therefore , the need arises to look elsewhere, i.e. managerial accountability, and leadership structure of local government in Nigeria. This enables efficient delivery of social welfare services in Nigeria.