Provincial governments have become increasingly centralised, while local governments remain financially weak and administratively dependent. The greatest weakness in Pakistan's governance structure lies in the persistent neglect of local governments. Although Article 140A of the Constitution requires elected local governments with political, administrative and financial responsibility, this constitutional vision has never been fully realised. Local governments should receive predictable and constitutionally protected transfers under a transparent statutory formula linked to population, area, poverty levels, infrastructure deficits and development needs. After every national census, the proposed National Commission should assess whether existing provinces, divisions, districts and local governments continue to meet national benchmarks.