Section 26, The Local Government Act, 2004

(1) Without prejudice to section 20, a Government Ministry may delegate to a local council such of its functions as it may think fit. (2) The Government Ministry shall, in respect of any delegated functions, transfer to the local councils such resources and powers as may be necessary for the efficient performance of the delegated functions. (3) A local council shall, after performing the delegated functions, submit a report thereon to the relevant Minister.