A municipal district is a second-level local government area in the Republic of Ireland which came into being on 1 June 2014, ten days after the local elections. A district associated with a city or borough is termed a metropolitan district or borough district respectively. A local electoral area (often abbreviated as LEA) is an electoral area for local government purposes. In general each municipal district corresponds to a single LEA; however some districts are split into multiple LEAs. In addition, the three cities and three counties which have no district-level subunits are nevertheless split into multiple LEAs. The names and extents of municipal districts and LEAs are defined by statutory instrument in terms of lower-level units called electoral divisions (EDs).