The major reforms that were made in the local government system in Nigeria in 1976 are as follows:
(i) Uniform system of local government administration was introduced throughout the country in terms of functions, structure, financing etc.
(ii) The local government was made the third-tier government.
(iii) All past debts of local governments were written off to enable them take off effectively.
(iv) Special grants were made available to the new local governments to enable them build their secretariats.
(v) All state governments were mandated to set up local government service boards or commissions aimed at improving quality of personnel of local governments.
(vi) The chairmen and supervisory councilors were made full time employees of local governments.
(vii)Both the federal and state governments were mandated to give matching grants and loans to the new local governments.
(viii)The conditions of service of local government personnel were harmonized with that of the personnel of the state and federal government.
(ix) Attempts were made to insulate traditional rulers from partisan politics by setting up a separate council of chiefs to perform essentially advisory role.