In every area of organization, human and material resources play an indispensable role. Badly managed, the human and material resources of an organization can limit their progress in every direction. Wellmanaged human resources with well-managed material resources will precede successful and efficient local government system, hence resources management provides a systematic assessment, requisitioning and approval process for the evaluation and acquisition of products, equipment?s, and resources, whose objective is to continually seek opportunities to reduce costs and improve performance through the costeffective selection and standardization of products, equipment and related process while maintaining or improving the quality of care/services provided to the people. Key Words: Local Government, Service Delivery, Human Resources, Material Resources, Management.