The 1976 reform established a uniform system of local government as regards their functions, structure and financing nationwide.
The local government was made the third tier of the government of the federation.
The 1976 reform created large-sized local government areas nationwide.
The federal government was to fund the local government at as statutory percentage share of the federation account and state revenue went to the local government. This is to say that special grants were made available to the local government service board and commission.
The office of chairman and supervisory councillors were made full time.
The 1976 local government reforms prevented traditional rulers from partisan politics by setting up a separate council of chiefs with an essential advisory role.
The reform harmonized the condition of service of local government personnel with the personnel of the state and federal government.
The 1976 reform granted full democratization to all local governments in Nigeria.
The chairman and councillors were made to be elected and also paid fixed monthly allowances.