The provision of infrastructure and services is essential for sustainable economic, social and environmental development. Local governments provide goods and services such as roads, public transport, water supplies, sewerage, waste disposal, health care, schools, maintenance of security and public safety. They also provide amenities that enhance citizensâ€™ quality of life, e.g. recreational parks, sports facilities, youth and cultural centers. All over the world, local governments are facing enormous challenges in satisfying the increasing need in these investments. There is a rising expectation of citizenry on local government. Ironically, fiscal resources for local governments to deliver on the above are generally at the whims and caprices of Central Government. Generally, Local Governments lack fiscal autonomy to properly perform their functions.