With provinces non-functional in practice, Taiwan is divided into 22 subnational divisions each with a local government led by an elected head and a local council. Matters for which local governments are responsible or partially responsible include social services, education, urban planning, public construction, water management, environmental protection, transport and public safety. There are three types of subnational divisions: special municipalities, cities and counties. Special municipalities and cities are further divided into districts for local administration. Counties are further divided into townships and county-administered cities. These divisions have a degree of autonomy. They have government offices with elected leaders and local councils, which share responsibilities with the county.