Definition: State and local government
The sub-sector State and local government covers all general government institutional units of type (i) mentioned above whose authority is restricted to a part of the national territory and all units of type (ii) they control and finance. State (regional) governments occur in countries with federal constitutions such as Belgium, Germany, and Austria.
This definition is identical in versions 1996, 2008 and 2011 of the Manual
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011