Districts serve as the intermediate administrative division in Myanmar's three-tiered governance structure, positioned between the state or region level above and townships below. The country contains 76 districts that function primarily as coordinating units for regional administration and development planning. District officials oversee the implementation of policies from higher levels of government while managing coordination among the townships within their jurisdiction. These administrative units handle tasks such as revenue collection, public works supervision, and the delivery of government services across multiple townships. Districts also serve as important nodes for communication between local township authorities and state or regional governments, facilitating resource allocation and administrative oversight. While townships handle direct citizen services, districts provide the organizational framework that links local governance to broader regional priorities.