Distritos constitute the second and final level of administrative division in Paraguay, with 267 such units forming the basic tier of local government across the country. These districts serve as municipalities with elected local authorities responsible for delivering essential public services, including waste management, local infrastructure maintenance, primary healthcare facilities, and municipal policing. Each distrito operates under an intendente (mayor) and a municipal council who manage local taxation, urban planning, and community development projects. Districts vary considerably in size and population, ranging from small rural communities to major urban centers like Asunción. They function as the primary point of contact between citizens and government, handling civil registry services, business licensing, and local regulatory enforcement while coordinating with departmental authorities on broader regional matters.