Departments serve as the second and final level of administrative subdivision in Mauritania, with 55 departments currently established across the country. These units function as the primary local governance structure, positioned below the regional level to deliver essential public services and implement national policies at the community level. Departments are responsible for managing local infrastructure, coordinating development projects, maintaining civil registries, and overseeing basic administrative functions such as issuing permits and documents. Each department is typically headed by a prefect appointed by the central government, who acts as the state's representative and coordinates with local authorities to address the needs of residents within their jurisdiction. This administrative framework allows Mauritania to decentralize certain governmental functions while maintaining oversight from the capital.