ABSTRACT This study investigated the Local Government Legislative Council and Accountability in Nigeria’s local Government system with focus on Imo state. It utilized the qualitative and quantitative methods in data collection and analysis; with the theory of post-colonial state serving as the theoretical framework of analysis. The findings indicate that poor oversight functions of the local government legislative council over budget implementation, investigation of the executive, use of impeachment clause and legislative hearings as well as struggle for wealth accumulation, inexperience and bid for re-election have undermined public accountability in Imo state local government councils. It also revealed that state interference in local government finance, elections, appointment of principal officers, imposition of caretaker committees and constitutional ambiguity on the autonomy of local government in Nigeria further impeded public accountability at the third tier of government in Imo state. The study therefore recommends the local government legislative council should perform proper oversight functions over budget implementation, investigation of the executive, legislative hearings and impeachment clause.