Pakistan has a three-tier local government structure since 2001. The highest level, the district council, is headed by zila nazim, middle level, tehsil/town council, headed by tehsil nazim and the union council, the third tier, covers urban or rural areas across a district. There are provincial finance commissions (PFCs) to allocate resources. PFCs ensure the three tiers know how much funds they will receive. In India, for rural bodies, the three tiers are gram panchayat, panchayat samiti and zila parishad. The urban local body is either a municipality or a municipal corporation.