Section 21, The Local Government Act, 2004

(1) Subject to this Act, a local council may, as appropriate,delegate any of its functions to such Chiefdom Council, body or person as it may determine. (2) Nothing in subsection (1) permits the delegation of the power of a local council to legislate, impose rates, taxes, fees, charges or borrow money, approve the budget or draw up development plans of a local council. (3) Any Chiefdom Council, body or person to whom a function has been delegated shall, on a quarterly basis, submit a written report which shall include such accounting or financial matters as may be necessary, to the local council, and the report shall be displayed in a conspicuous part of the premises of the local council and in every ward of the chiefdom to which the functions was delegated.