<P> Since 1 April 2015 Northern Ireland is divided into 11 districts . Local government in Northern Ireland does not carry out the same range of functions as those in the rest of the United Kingdom . </P> <P> Local government in Scotland is arranged on the lines of unitary authorities, with the nation divided into 32 council areas . </P> <P> Wales has a uniform system of 22 unitary authorities, variously styled as county, county borough, city or city and county local authorities . There are also communities, equivalent to parishes . </P> <P> Canada has a federal system with three orders of government . The largest is the federal government, followed by the provincial and local governments . Municipal governments are separately elected . They must follow laws and guidelines as set out by their province, but are allowed to pass additional by - laws and acts unique to them . </P>

Describe the difference functions of provincial and local governments