Human Security in Pakistan Consensus on the 10 th NFC Award The 7 th NFC Award had a tenure up to 2014-15. However, it continues to the operative because of the failure of the 8 th and 9 th NFCs to achieve consensus on an Award. The 10 th NFC has recently been constituted. Progress may be facilitated by the following: The methodology of the National Resource Picture and initial allocation of funds to priority functions used by the 5 th NFC should be adopted by the 10 th NFC. The weight attached to population density should be increased from 2.7% to 5% to specifically benefit the Province of Balochistan. Items(d) to(h) in the TOR of the 10 th NFC should be included in the Award. There is significant scope, as per the Constitution, for sharing common functions, and the 10 th NFC may specify the cost-sharing formula among the Federating Units in different functions. Devolving to Local Governments The Article 104A in the 18 th Amendment has recognized local government as the third tier of Government to be adequately endowed with political, administrative, and financial authority and responsibility. Recommendations for successful devolution to these governments are as follows: i. The‘subsidiarity’ principle should be adopted in the allocation of functions to local governments. ii. From the viewpoint of an effective role, the ideal form may be a‘two-tiered’ local government with the top tier having the capacity to deliver services and collect revenues while the lower tier is small enough to ensure peoples’ participation in the choice of services and accountability in the delivery of services. The allocation of taxes to local governments should be motivated by the need to link taxation to benefits, thereby increasing the willingness to pay taxes. As such, the property tax and the local rate should be allocated to local governments. Collection responsibility should rest with the top tier of local government. 130