Districts serve as the primary local government units in Tanzania, functioning as the second and final administrative level below the national government. The country is divided into 195 districts, each responsible for implementing national policies and delivering essential public services to their populations. District councils handle local governance matters including primary education, healthcare facilities, rural water supply, agricultural extension services, and local infrastructure development. They collect certain taxes and fees, maintain local roads, and coordinate development projects within their jurisdictions. Each district operates with both elected councillors and appointed officials, led by a district executive director who oversees day-to-day administration. Districts also serve as the primary link between central government ministries and local communities, translating national development plans into tangible programs at the grassroots level.