Districts serve as the second-tier administrative division in Nepal's three-level governance structure, with 77 districts currently organized across the country. These districts function as key intermediate units between the provincial and local levels, handling essential government services including law enforcement, judicial administration, land registration, and coordination of development programs. Each district is typically overseen by a Chief District Officer appointed by the central government, who manages civil administration and maintains public order. Districts also contain multiple local units such as municipalities and rural municipalities, which handle day-to-day governance at the grassroots level. This administrative framework enables the distribution of resources and implementation of policies across Nepal's diverse geographic and demographic landscape, from the Himalayan regions to the southern plains.