The smallest administrative unit in Germany is called a commune. A commune is the local administrative unit and means council or municipality. The Federal Republic of Germany is divided into the federal, state and municipal level. All three levels are financed through taxes and are responsible for different tasks. Communes are responsible for the immediate public services such as welfare, child care, energy supply, garbage disposal, public transport, sports facilities or libraries and museums. In addition, communes play a central role in the field of migration and integration. For example, communes manage the accommodation for refugees organise German language courses and counsel. Furthermore, foreigners – people without German citizenship – can participate in local elections through foreigner advisory boards or integration councils.