The study is undertaken for an investigation into the Executive Mayoral System with reference to the Nelson Mandela Metropolitan Municipality. The study comprises of five chapters, is based on the assumption that the introduction of an executive mayoral system will enhance the decision-making and policy-making processes at the Nelson Mandela Metropolitan Municipality. This is also based on the assumption that all local authorities and the Nelson Mandela Metropolitan Municipality in particular are faced with challenges of developmental local government. The Executive Mayoral System, therefore, is expected to provide possible solutions and avenues to promote and improve socio-economic development and service delivery to strengthen the local tax base. Another challenging aspect is the capacity building for the staff members of the Nelson Mandela Metropolitan Municipality especially the Executive Mayor who has all the powers vested in him. The main objectives of the research include, inter alia, to provide a brief theoretical background explanation regarding the reasons for the existence of local authorities and restructuring of local government in South Africa.