Districts serve as the second and lowest level of administrative division in Laos, with 148 districts operating across the country's provinces. These subdivisions function as the primary units of local governance, responsible for implementing national policies and provincial directives at the community level. District administrations typically oversee basic public services including primary education, healthcare facilities, local infrastructure maintenance, and agricultural extension programs. They also handle civil registration, local tax collection, and coordinate development projects within their boundaries. District governors work under the authority of provincial leadership while managing day-to-day administrative matters that directly affect rural and urban populations. This administrative structure enables the central government to maintain governance links with villages and municipalities throughout the country's diverse geographic terrain.