Dhaka, April 20 -- The Reform Commission on Local Government on Sunday submitted its final report containing 51 recommendations, including proposals for allocating one-third of the government's VAT revenue for local government bodies, forming city governments in Dhaka and Chittagong city corporations, placing the district-level offices under the district council, and creating local government services.

It also recommended holding elections of all five local government bodies at a time through unifying the separate five laws under one comprehensive law.

The report also proposed to create wards for holding local government elections, saying that each union will be divided into three wards for upazila elections and each upazila will have t...