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Why is the relationship of local governments to the states considered to be a unitary arrangement?

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Why is the relationship of local governments to the states considered to be a unitary arrangement?

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States supervise local government budgets by requiring specific actions and procedures. States fulfill their responsibility to supervise in five ways: states enable, authorize, and empower local governments; states set budget controls and fiscal limits; states impose requirements and mandates; states employ administrative supervision; and states intervene in fiscal crises.

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