The departments of El Salvador are divided into 263 municipalities or municipios. The municipalities are listed below, by department El Salvador is divided into fourteen administrative divisions called departments, the equivalent of counties in the United States. Each department is administered by a governor appointed by the president. An alternate for each governor is also designated. Governors must be Salvadoran by birth, at least 25, and residents of their department for at least two years prior to their appointment.
Below the departmental level, El Salvador is divided into 263 municipalities. Each is governed by a municipal council composed of a mayor (alcalde), a legal representative (sindico), and two or more council members (regidores). The number of members is determined by population. Members of the municipal councils must be both at least 21 and residents of the municipality.
Directly elected, municipal officials serve three-year terms and may be re-elected. Municipios are not all of equal size but are required to have a population of at least 10,000. Boundaries are determined by the Legislative Assembly.
The powers of local government are those given by the central government. Because department governors are appointed by the president, their independence is questionable. Despite their status as elected representatives, the powers of municipal officeholders are also limited in certain key areas. The most glaring example is taxation.
Although the municipal councils are allowed to suggest local taxes and tax rates, only the Legislative Assembly has the power to levy the taxes. Therefore, all funds used by the councils are appropriated and disbursed by the assembly, but such funds are earmarked in the budget and are not incorporated into the central government's general fund.
Among the duties relegated to the municipal councils under the Salvadoran Municipal Code is the holding of town meetings (cabildos abiertos) at least once every three months.
The council is enjoined from acting against the majority opinion expressed at the town meetings. The municipal councils also grant legal recognition (personalidad juridica) to communal associations in their municipios. The councils are required to meet periodically with representatives of the communal associations and to consult with them on the appointment of representatives to advisory and other local commissions. The councils also issue local ordinances and regulations.