With more than 314,000 residents, Aurora is one of the safest cities of its size in the country. Located adjacent to the state capitol, the city is the third largest in Colorado and the 58th largest in the United States A council/manager form of government governs the city of Aurora. This structure combines the political leadership of elected officials with the managerial expertise of a professionally trained, local government manager appointed to the position. The city of Aurora provides many services to its residents, including water, sewer and street services; fire and police protection; parks, recreation and library facilities; municipal court proceedings; business development assistance; and neighborhood support. The city budget, which supports these services, is primarily funded through sales and use taxes. The counties of Arapahoe and Adams split the city of Aurora. A small part of Aurora also exists in Douglas County, where there are two housing project areas.