A municipality (; Kapampangan: balen; balayan; Cebuano: lungsod; Hiligaynon: banwa; Bikol: banwaan; Ilocano: Ili; Waray: bungto) is a local government unit (LGU) in the Philippines. Municipalities are also usually called towns. They are distinct from cities, which are a different category of local government unit. Provinces of the Philippines are divided into cities and municipalities, which in turn, are divided into barangays, formerly barrios. , there are 1,490 municipalities across the country.