There are 64 county equivalents in Louisiana known as parishes. Four parishes are not considered to be functioning governmental units because they have consolidated their functions with an incorporated place. East Baton Rouge Parish and Baton Rouge city are partially consolidated governmentally at the parish level. Baton Rouge city retains separate boundaries and some municipal functions. Lafayette Parish and Lafayette city are partially consolidated governmentally at the parish level. Lafayette city maintains separate boundaries and some municipal functions. Orleans Parish and New Orleans city are governmentally consolidated at the city level. Terrebonne Parish and Houma city are governmentally consolidated at the parish level but are not coextensive. Houma city is a nonfunctioning geographic entity with separate boundaries within the consolidated government. The governing body of each parish is the police jury, except for Jefferson and Plaquemines Parishes which each have parish councils.
There are 579 county subdivisions in Louisiana known as minor civil divisions (MCDs). There are 578 parish governing authority districts, which are nongovernmental, nonfunctioning subdivisions of the parish used for conducting elections. New Orleans city is independent of any MCD and serves as an MCD equivalent.