may create auxiliary units (jednostki pomocnicze), which play a subordinate administrative role. In rural areas these are called sołectwa, in towns they may be dzielnice or osiedla and in an urban-rural gmina, the town itself may be designated as an auxiliary unit. The only gmina which is statutorily obliged to have auxiliary units is Warsaw, which is divided since 2002 into 18 boroughs exercising some devolved powers, though not considered separate entities. Administrative tasks and objectives Each gmina carries out two classes of tasks: own tasks – public tasks exercised by gmina as its inherent exclusive competence and financed by its own means, which serve to satisfy the needs of the community. commissioned tasks – tasks of the central government, delegated entirely or partially to gminas, along with an appropriate mandatory government subvention to support them The tasks can be also divided into another two categories: compulsory – where the municipality cannot abstain from carrying out the tasks, and must set up a budget to carry them out in order to provide the inhabitants with the basic public benefits optional – where the municipality can carry them out in accordance with available budgetary means, set out only to specific local needs (on the gmina's own responsibility and budget). Own tasks Own tasks include matters such as spatial harmony, real estate management, environmental protection and nature conservation, water management, country roads, public streets, bridges, squares and traffic systems, water supply systems and source, the sewage system, removal of urban waste, water treatment, maintenance of cleanliness and order, sanitary facilities, dumps and council waste, supply of electric and thermal energy and gas, public transport, health care, welfare, care homes, subsidised housing, public education, cultural facilities including public libraries and other cultural institutions, historic monuments conservation and protection, the sports facilities and tourism including recreational grounds and devices, marketplaces and covered markets, green spaces and public parks, communal graveyards, public order and safety, fire and flood protection with equipment maintenance and storage, maintaining objects and devices of the public utility and administrative buildings, pro-family policy including social support for pregnant women, medical and legal care, supporting and popularising the self-government initiatives and cooperation within the commune including with non-governmental organizations, interaction with regional communities from other countries, etc. Commissioned tasks Commissioned tasks cover the remaining public tasks resulting from legitimate needs of the state, commissioned by central government for the units of local