This study centre’s on the financial management procedures and its application in some selected Local Government areas of Kebbi state i.e. Birnin Kebbi and Kalgo Local Government Areas. The problems faced by the two Local Governments Councils on applications of financial management procedures are multidimensional. It translates into questions of state interference, complexity of the Financial Memoranda, lack of qualified personnel to mention a few. The research seeks to find out whether sound financial rules and regulations guiding the financial operations of Local Government exist and to see how effectively and efficiently they were applied. The research used both primary and secondary data,a total of sixty (60) questionnaires were administered to the local government functionaries, out of which only Fifty Six were completed and returned, while the Tax payers on the other hand a total of forty questionnaires were administered to them and only thirty eight were fully completed and returned. The statistical tool used in testing the hypothesis was the chi-square. The study found that financial management procedures exist, but their complexity makes it difficult to manage the local government finance. There is the need for adherence to the financial rules and regulations provided in the FM as well is strengthening the internal control system of the local governments to ensure compliance with financial rules and regulations through audit and internal checks In the light of the above the study recommended for local government autonomy, employment of qualified personnel and training of the existing staff so that financial management procedures application in the Local Governments could be efficient and effective.