The local governments in Nigeria are directly under the control and supervision of state governments. The state governments exercise their authority over the local councils through the Ministry of Local Government which was once abolished and later reinstated.

The Action Congress of Nigeria (ACN) previously Action Congress (AC) was established in 2005 as a result of the crisis in the Alliance for Democracy. The power behind the formation of the ACN was Alhaji Ahmed Bola Tinubu who was the then Alliance For Democracy Governor of Lagos State. Other principal members of the party are Chief Bisi Akande, Mr. Audu Ogbe and Dr. Christ Ngige.