The Constitution of the Republic of Korea states in Article 117 that "Local governments deal with matters pertaining to the welfare of local residents, manage properties and may, within the limit of laws, enact provisions relating to local autonomy regulations."

Local government heads manage and supervise administrative affairs except as otherwise provided by law. The local executive functions include those delegated by the central government such as the management of public properties and facilities and assessment and collection of local taxes and fees for various services. Higher-level local governments have boards of education, which carry out matters related to education and culture in each community.

Higher-level local governments basically serve as intermediaries between the central and lower-level local governments. Lower-level local governments deliver ervices to the residents through an administrative district (eup, myeon, and dong) system. Each lower-level local government has several districts which serve as field offices for handling the needs of their residents. Eup, myeon, and dong offices are engaged mainly in routine administrative and social service functions.