Mali's 59 cercles constitute the second and final level of administrative subdivision in the country's governance structure. These units function as intermediate administrative zones between the regional level and local communities, serving as the primary framework for delivering government services and implementing national policies at the local level. Cercles are responsible for coordinating various administrative functions including tax collection, maintaining civil registries, overseeing local security, and managing public infrastructure within their boundaries. Each cercle is typically administered by a prefect appointed by the central government, who works alongside elected local councils to address the needs of the population. This administrative level plays a crucial role in connecting Mali's central government with its diverse communities, facilitating both the implementation of state policies and the representation of local interests in the national governance system.