Districts serve as Panama's second-level administrative subdivisions, numbering 82 in total across the country. These units function as the primary local government entities responsible for delivering public services, maintaining infrastructure, and implementing national policies at the community level. Each district is governed by a mayor and municipal council, who oversee matters such as local taxation, urban planning, public works, and community development programs. Districts handle essential services including waste management, local road maintenance, parks and recreation facilities, and the issuance of various permits and licenses. They act as the main interface between provincial authorities and the corregimientos (local subdivisions) within their boundaries, coordinating regional development initiatives and addressing the specific needs of their populations.