Hungary is a unitary state nation divided into 19 counties (''megye''). In addition, the capital (''főváros''), Budapest, is an independent entity. The counties and the capital are the 20 NUTS third-level units of Hungary. The states are further subdivided into 174 districts (''járás'') . The districts are further divided into towns and villages, of which 23 are designated towns with county rights (''megyei jogú város''), sometimes known as "urban counties" in English. The local authorities of these towns have extended powers, but these towns belong to the territory of the respective district instead of being independent territorial units. County and district councils and municipalities have different roles and separate responsibilities relating to local government. The role of the counties are basically administrative and focus on strategic development, while preschools, public water utilities, garbage disposal, elderly care, and rescue services are administered by the municipalities.