Barrios serve as the second and finest level of administrative division in Puerto Rico, with 901 barrios distributed across the island's 78 municipalities. These subdivisions function primarily as geographic and census units rather than independent governing bodies, as they lack their own elected officials or administrative autonomy. Historically rooted in Spanish colonial organization, barrios help municipalities organize local services, maintain land records, and collect demographic data. They often correspond to distinct communities or neighborhoods and are used for electoral purposes, public safety jurisdiction, and the delivery of municipal services such as waste collection and infrastructure maintenance. While barrios do not possess taxation authority or independent budgets, they remain important for local identity and community organization, with many residents strongly identifying with their specific barrio.