The book addressed issues on financial operations of Local Government System. As such, topics like; History of Local Government Finance in Nigeria, Local Government Estimate, Local Government Structures, Local Government Accounting, Stores Accounting, Loss & Care of Funds as well as due computation of Local Government accounts were well captured and treated. The book is written in line with, but not limited to NBTE syllabus, with its local contents and simple language, it will serve as relevant literature for students in Tertiary Institutions and relevant stakeholders in Local Government Administration and Public Affairs.