The president of the Federal Republic of Nigeria is the head of state and head of government of the Federal Republic of Nigeria. The president directs the executive branch of the federal government and is the commander-in-chief of the Nigerian Armed Forces.

• The Local Government Chairman is responsible for observing and complying fully with the checks and balances spelt out in the existing guidelines and financial regulations governing receipts;
• The Local Government Chairman ensures accountability as he can be held accountable while in office and even after the expiration of his tenure and he is to face periodic checks in order to ensure full adherence to all relevant laws on finance.
• He is to render monthly statements of income and expenditures and annual reports to the local government council for consideration and debate;
• He is also to render quarterly returns of the actual income and expenditure of the local government to the state government for further necessary action.
• The chairman also directs the affairs of the local government; he allocates responsibilities to the vice chairman, supervisors, and the secretary to the local government, and presides over meetings.
• He maintains liaison with the legislative arm of the local government; he countersigns the Annual Performance Evaluation Report of the Heads of the local government departments.
• He has to address the local government council at least once a year to give an account of his achievements and the problems or challenges he has encountered in the year.
• He is to also present his annual budget to the local government council at the beginning of the year for consideration and approval.
• In exercising his powers and discharging his administrative and financial functions, he has to consult with the vice-chairman, supervisors, and secretary.