Districts serve as the primary local government units in Ghana, operating at the second and most localized administrative level below the regional structure. The country contains 260 districts, each functioning as the main point of contact between citizens and government services. These districts handle essential administrative responsibilities including tax collection, local infrastructure maintenance, basic education provision, healthcare facility management, and urban planning within their jurisdictions. District assemblies, composed of elected and appointed members, make decisions on local development priorities and budget allocation. This decentralized governance structure allows districts to address community-specific needs while implementing national policies at the grassroots level, making them fundamental to Ghana's system of local administration and public service delivery.