Definition: Local government

SNA

The local government subsector consists of local governments that are separate institutional units plus those non-market NPIs that are controlled by local governments.

In principle, local government units are institutional units whose fiscal, legislative and executive authority extends over the smallest geographical areas distinguished for administrative and political purposes (SNA 2008, § 4.145). 

Local government units are institutional units whose fiscal, legislative and executive authority extends over the smallest geographical areas distinguished for administrative and political purposes (SNA 1993, § 4.128). http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993