Canadian Classification of Institutional Units and Sectors (CCIUS) 2012

• S1 - Total economy
• S13 - General government
• S133 - Local general government
• S1331 - Local government

S13310 - Local government

This group consists of all local governments and non-market producing units that operate as municipalities, as well as their non-autonomous and autonomous funds and organizations. It also includes any other forms of local government administration that are empowered by provincial or territorial legislation to provide specific services to the public. Included under this group are Municipalities and quasi-municipalities, Non-autonomous funds and organizations, and Autonomous funds and organizations.

Municipalities and quasi-municipalities are those municipal governments and the non-market producing institutional units under their control that provide goods and services for the benefit of persons residing in a local area. They also contain all other forms of local government administration that provincial and territorial governments have created to provide services within a geographical area. These entities may manage a locality in co-operation with neighbouring municipalities or they may perform their administrative functions entirely on their own.

A quasi-municipality is an unincorporated geographic area designated by a government as a local public administration such as a local service district, improvement district or other special area and whose authority is based on federal or provincial legislation. Quasi-municipalities provide limited services such as water supply, sewer systems, fire services, garbage collection and disposal, road maintenance and snow removal. In Canada, certain types of quasi-municipalities have the authority to assess, levy and collect taxes. They are found in the provinces of Prince Edward Island, Nova Scotia, Ontario, Manitoba, Saskatchewan, Alberta and British Columbia. In all other provinces and the territories, quasi-municipalities do not have this authority.

The local government group also consists of entities it creates that do not have the legal or the financial autonomy to function on their own. They are generally referred to as non-autonomous funds and organizations. These entities can be special purpose accounts, organizations or funds that do not meet institutional unit criteria. They do not maintain a complete and separate set of financial statements, do not own assets, cannot incur liabilities, nor act on their own behalf. However, they are directly controlled by a local government, operate within the budgetary framework of a municipal department, and are normally reported in the local government's consolidated financial statements. For example, these types of entities could provide municipally supported recreational or cultural services in the community. They are classified as sub-units in the General government sector to show the elements of consolidation that comprise the local general government entity.

Local government autonomous funds and organizations are special purpose entities created by public administrations to deliver particular goods and/or services to the public, such as public libraries, conservation authorities and water treatment facilities. They are non-market producing institutional units classified in the General government sector as constituents of local government.