Regencies (kabupaten) and cities (kota) are the second-level administrative subdivision in Indonesia, immediately below the provinces, and above the districts. Regencies are roughly equivalent to American counties, although most cities in the United States are below the counties. Following the implementation of decentralization beginning on 1 January 2001, regencies and city municipalities became the key administrative units responsible for providing most governmental services. Each of regencies and cities has their own local government and legislative body.