Local Government Units (LGUs) are administrative divisions within a country that manage local affairs. They are responsible for providing essential services such as education, healthcare, and infrastructure to their communities. LGUs can include various levels of government, such as cities, towns, and municipalities, each with its own elected officials. LGUs operate under the authority of national governments but have the autonomy to make decisions that best suit their local populations. They play a crucial role in implementing policies, collecting taxes, and ensuring the welfare of residents. This local governance structure helps promote community engagement and development.