Local government units (LGUs) are administrative divisions within a country that manage specific geographic areas, such as cities, towns, or counties. They are responsible for providing essential services to their communities, including public safety, education, and infrastructure maintenance. LGUs operate under the authority of national or regional governments and have the power to create local laws and regulations. Each LGU typically has an elected governing body, such as a city council or town board, which makes decisions on local matters. Funding for LGUs often comes from local taxes, grants, and state or federal support. This structure allows communities to address their unique needs and priorities effectively.