The local governance system plays an important role in the mobilization of resources for the development of the Metropolitan, Municipal and District Assemblies. Lately, many stakeholders have expressed concerns about the performance of the local government with respect to revenue mobilization particularly IGF as it has been insufficient in meeting their annual budget. This for a while, has compelled the Central Government to make periodic transfers from the consolidated fund to finance their budget deficits. Inflaming the issue at hand, the Auditor-General in his report has also pointed out some financial irregularities including poor custody of government assets, unlawful procurement and appointment of staffs has contributed to the aroused public awareness and scrutiny on the use of the public purse by the current government. Consequently, the Minister of Finance has launched a financial evaluation programme aimed at assessing the performance of MMDAs. Due to the urgent nature of the task, the ministry has contacted your organization, a Think-Tank, with expertise in public financial management analysis to provide some answers. Specifically, the ministry has asked you to evaluate the financial performance of any five MMDAs for the past five (5) years. Your report should include an appraisal of the performance of the MMDAs and audit issues highlighted by the auditor general for the period under review