Prefectures serve as the second-level administrative divisions in Guinea's three-tier governance structure, with 34 prefectures subdividing the country's eight regions. These territorial units function as the primary local government bodies responsible for implementing national policies, coordinating public services, and managing local affairs within their jurisdictions. Each prefecture is headed by an appointed prefect who represents the central government and oversees administrative functions including civil registration, tax collection, public order, and the delivery of basic services such as education and healthcare. Prefectures also contain sub-prefectures at the third administrative level, creating a hierarchical system that extends central authority throughout the country while providing a framework for local governance and development planning.