Districts serve as the second and final tier of administrative division in Liberia, with 136 districts operating below the county level. These subdivisions function as the primary local government units responsible for implementing national policies and delivering public services at the community level. Districts typically manage local infrastructure maintenance, basic health services, primary education oversight, and revenue collection within their jurisdictions. Each district is administered by appointed officials who coordinate with county authorities and traditional leaders to address local needs and maintain civic order. This administrative structure bridges the gap between county governments and individual communities, enabling more direct governance and service delivery to Liberia's population across its diverse geographic regions.