What major reforms were made in the local government system in Nigeria in 1976?

In the
National guidelines for local government reform published in August 1976 by the
General Olusegun Obasanjo’s administration aimed at unifying
the hitherto multiple system of local government in Nigeria
as a true and strong third tier of government.

THE REFORMS: 
The major reforms centered on the following
areas:  

• The introduction of a uniform local
  government system in Nigeria in
  terms of structure, functions, financing, operational modalities etc.
• The reform stated the condition for creating
  new local government. Such an area must have a
  population ranging between 100,000 and 800,
  000. 
• For the first time, all local governments were made the third tier government after the federal and
  state governments
• The guidelines made all local governments
  in Nigeria a single-tier instead of the multiple system. 
• Unlike, before, chairman and supervisory councilors became full time and workers of
  local government.  
• The federal government cancelled
  all the debts of local government to enable them take
  off effectively.  
• For efficiency and
  coordination of government activities, special grants were given to
  local governments to enable them built their
  secretariats.  
• The guidelines directed all
  state governments to set up local government service boards to ensure
  quality personnel in the local government
  level. 
• To remove local governments from partisan politics, local government councillors were to be
  elected on mindividual, merits instead of on
  party tickets.  
• The reform harmonized the conditions of
  service of local government markers with the personnel
  of both the federal and state governments