In New England, states are generally subdivided into towns and cities, which are fully functioning municipalities that provide most local services. With the exception of a few remote areas of New Hampshire and Vermont and about half of Maine, all of New England lies within the borders of an incorporated municipality. New England has counties, though in southern New England, they are strictly used as dividing lines for judicial systems and statistical purposes, while in northern New England, they may handle some law enforcement, education and other limited functions in addition to judicial systems.