Governorate councils serve as legislative and supervisory bodies within each governorate, functioning as localised counterparts to national legislative councils. These elected councils possess the authority to enact local legislation, allowing them to administer their affairs in accordance with the principle of administrative decentralisation, provided they do not contravene the constitution or federal laws under the exclusive jurisdiction of the central government. Each governorate council operates on a four-year term, commencing with its inaugural session, as stipulated in the Governorates Law.  The composition of each council is determined proportionally to the population, with an additional seat allocated for every 200,000 residents exceeding one million. Additionally, each governorate has affiliated district councils, which are elected within six months following the governorate council elections. These district councils exercise supervisory authority over state departments within the governorate, excluding courts, military units, universities, and federal government-affiliated institutions. Local councils receive budget allocations from the federal government based on constitutional criteria ratified by the Council of Representatives. Moreover, they may generate financial revenues through service provision and governorate-specific investment projects, although the collection of local fees and fines must adhere to constitutional and federal legal frameworks. This study examines the balance between control and autonomy in decentralised governance, emphasising the importance of financial independence, capacity-building, and legal reforms in enhancing control mechanisms. It advocates for the adaptation of oversight systems to align with specific political and institutional contexts, offering practical recommendations for policymakers.