The subdivisions of Croatia on the first level are the 20 counties (županija, pl. županije) and one city-county (grad, "city"). On the second level these are municipalities (općina, pl. općine) and cities (grad, pl. gradovi). Both of these types of subdivisions encompass one or multiple settlements (naselje, pl. naselja) which are not public or legal entities, the Croatian Bureau of Statistics consider them as non administrative units - human settlements, similar to the United States census designated places. As parts of the cities or the (larger) municipalities they may form city districts or local committee areas. Small municipalities usually consist of only one settlement.