Kansas has 105 counties. One county, Wyandotte, has consolidated with Kansas City city and is considered nonfunctioning. All other counties are functioning governmental units; each governed by a board of county commissioners.
There are 1,530 county subdivisions in Kansas known as minor civil divisions (MCDs). There are 1,403 townships, of which 1,274 (in 96 counties) are governmental active; 129 (in 27 counties) are inactive, but have the ability to activate and perform governmental functions. In addition, there are 120 incorporated places that are independent of any township, creating 127 MCDs. The active governmental townships are administered by an elected clerk, treasurer, and trustee.