Districts serve as the second-tier administrative divisions in Sierra Leone's three-level governance structure, with 16 districts currently operating across the country. These districts function as the primary units for delivering government services and implementing national policies at the regional level. District administrations are responsible for coordinating local development projects, managing public services such as healthcare and education, maintaining infrastructure, and collecting revenue. Each district is governed by a District Council, which exercises authority over matters including land use planning, sanitation, and local economic development. This administrative layer bridges the gap between national government directives and community-level implementation, making districts essential to Sierra Leone's decentralized governance system.