188. Chief administrative officer. (1) There shall be a chief administrative officer for every district. (2) The chief administrative officer shall be appointed by the district service commission and shall be the chief accounting officer for the district. (3) Parliament shall by law establish the qualifications and functions of the chief administrative officer. 189. Functions of the Government and district councils. (1) Subject to the provisions of this Constitution, the functions and services specified in the Sixth Schedule to this Constitution shall be the responsibility of the Government. (2) District councils and the councils of lower local government units may, on request by them, be allowed to exercise the functions and services specified in the Sixth Schedule to this Constitution or if delegated to them by the Government or by Parliament by law. (3) District councils shall have responsibility for any functions and services not specified in the Sixth Schedule to this Constitution. (4) Subject to the provisions of this Constitution, the Government may, on request by a district council, assume responsibility for functions and services assigned to the district council. Finances of local governments. 190. Planning. District councils shall prepare comprehensive and integrated development plans incorporating the plans of lower level local governments for submission to the National Planning Authority. 191. Power to levy and appropriate taxes. (1) Local governments shall have power to levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament