County is usually a division of local government. Almost all the states of the United States are divided into counties. Louisiana has divisions called parishes, which correspond to counties. Alaska has similar divisions called boroughs. Connecticut is divided into eight counties used only for the election of sheriffs, and Rhode Island is divided into five counties that serve only as divisions of the state court system. All other U.S. states have county governments. The form of county organization and the number and powers of county officers vary from state to state. State legislatures set county boundaries.