In the United States of America, an administrative or political subdivision of a state is a county, which is a region having specific boundaries and usually some level of governmental authority. The term "county" is used in 48 U.S. states, while Louisiana and Alaska have functionally equivalent subdivisions called parishes and boroughs respectively.
The federal government of the United States uses the term "county equivalent" to describe non-county administrative or statistical areas that are comparable to counties. Louisiana parishes; the organized boroughs of Alaska; the District of Columbia; and the independent cities of the states of Virginia, Maryland, Missouri, and Nevada are equivalent to counties for administrative purposes. Alaska's Unorganized Borough is divided into 10 census areas that are statistically equivalent to counties. As of 2018, there are currently 3,142 counties and county-equivalents in the 50 states and District of Columbia.[4] If the 100 county equivalents in the U.S. territories are counted, then the total is 3,242 counties and county-equivalents in the United States.
County government is the public administration of a county, borough or parish. County governments are the largest political subdivision within a state and mostly function to administer state laws.
It is important to note that while counties and municipalities both provide services to their residents, they are formed in different ways, have different basis for providing services, and exercise their authority differently.
