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Government Budget is a detailed statement indicating estimates and sizes of anticipated revenue and proposed expenditures for a period of time, usually a year. When a government decides to spend more than its revenue, it is said to have a Deficit Budget and when it plans to spend less than its revenue, it is said to operate a Surplus Budget.

E-government is the use of the internet and the world wide web for delivering government information. The focus of e-government should be on the use of information and communication technologies for better government.

Local government may be defined as a government established through an Act at the local level and to deal with specific matters as it affects them. Under the 1963 Republican constitution, local government authorities were created mainly to deal with matters of local concern, e.g. markets, feeder roads and motor parks.

The Obasanjo Government inaugurated the Technical Committee on Local Government Reforms on June 25, 2003. The Chairman of the Committee was the Etsu Nupe, Alhaji Sanda Umaru Ndayako. Following the death of Alhaji Ndayako on September 1, 2003, the Deputy Chairman of the Committee, Alhaji Adamu Liman Ciroma, who was a former Secretary to the Federal Government, was made the new Chairman of the Committee.

1988 Local Government Reforms | As part of its transition-to-civil-rule programme, the Federal Military Government of General Ibrahim Babangida inaugurated the Dasuki Committee in 1986 to review the problems of local governments in Nigeria and make recommendations for dealing with them.

The decision by the federal government to reform the local government system in the country in 1976 did not really come as a surprise. Before then, the local councils had little bearing on the lives of the local people as there was little to write home about their performance.

Local governments in Nigeria have two main sources of revenue which may be described as (a) internal sources of revenue and (b) external source of revenue.

In a federation, powers are usually shared between two levels of government, namely, the central and state or regional governments. In theory, the twp levels of government are equal and coordinate in their respective spheres of influence.

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.

Principles of government are basic truths or laws, which guide the study and practice of politics and government. They are developed by political theorists and writers based on their experience or observation of the political process but these principles have come, to be accepted over the years by scholars and practitioners alike as indispensable and essential to understanding political phenomena.

Democratic Government | Democracy is a form of government in which citizen participation is encouraged, through a series of legitimate mechanisms, so that they can make political, economic, social and cultural decisions. Democracy is a system of government that respects human rights, freedom of expression, and equal opportunities. It also seeks to be a fair system and ensure the general welfare of society.

Communalism is a social, political and economic arrangement in which landed property and other natural resources are collectively owned, managed and co-operatively harnessed by the community for the common good of everybody.

The principle of checks and balances is not well developed under the cabinet system of government largely because the three branches of government perform overlapping functions, and are so interconnected that it is diflicult to separate one from the other. As said before, the Lord Chancellor in Britain straddles the three arms of government. As such, the three arms of government are more or less one, and cannot, in reality, exercise effective control over one another.

The difference between representative government and responsible governments depends on the nature of the legislature and the relationship between it and the executive. If the legislature is elected by the people, the system of government is representative and this is the ordinary system in all democracies, except in one-party states. In one party states where there is only one officially-recognized political party, there is no real choice between candidates and programmes.

Unitary system of government may be described as a government organized under a single central government. A Federal system of government is one in which sovereignty is not confined exclusively to either the central government or the component units, but rather, is divided between them.

Unitary System of Government | The word ‘unitary’ is an adjective derived from the term ‘unit’, which means one. A unitary government is therefore a form of government with one legally recognized government. There is a single central government, which derives its powers from a unitary constitution.

Confederation / Confederal system of government is the type of government in which sovereign states come together as autonomous bodies to form a loose political union in which the central government is subordinate to the components governments.

The presidential system of government is a type of government in which most executive powers are vested in the President who is the chief executive (Head of State and Head of Government). The system was originally derived from the British monarchs of the 18th century who were very powerful.

Presidential system of government is a form of government where there is a separation of functions between the executive organ and legislative organ of government. In this system, all the three arms of government are independent of one another.

The presidential system of government is based on separation of power where the Executive is separated from the Legislature. It can also be regarded as a system where executive powers are invested in one person called the president and in which the Executive arm of government is separated from the Legislature but equal to it.