Counties serve as Liberia's primary administrative divisions, with 15 counties comprising the first level of the country's two-tier subnational government structure. Each county functions as a major governance unit responsible for implementing national policies, delivering public services, and managing local affairs within its jurisdiction. Counties handle essential administrative functions including tax collection, law enforcement coordination, health service provision, education oversight, and infrastructure maintenance. They are governed by superintendents appointed by the national government, who work alongside elected legislative representatives to address regional needs and priorities. This administrative framework enables the central government to extend its authority across Liberia's territory while allowing for some degree of regional autonomy in managing local resources and addressing community-specific challenges.