Départements constitute the third and most localized administrative division in Côte d'Ivoire's governance structure, with 108 such units spanning the country. These subdivisions serve as the primary interface between national government and local populations, responsible for implementing policies determined at the district and regional levels. Each département typically handles civil administration, maintains public records, oversees local development projects, and coordinates delivery of basic government services including education, healthcare, and infrastructure maintenance. Administered by a prefect appointed by the central government, départements also manage tax collection, law enforcement coordination, and serve as judicial districts for lower courts. This administrative framework enables the Ivorian government to extend its presence throughout the territory while adapting national directives to local conditions and needs.