The districts of Ivory Coast are the first-level administrative subdivisions of the country. The districts were created in 2011 in an effort to further decentralise the state, but in practice most of them have not yet begun to function as governmental entities. There are 14 districts, including two autonomous districts around the cities of Yamoussoukro and Abidjan. The remaining 12 districts are further subdivided into 31 regions, which are further subdivided into 108 third-level subdivisions, the departments. Departments are subdivided into 510 sub-prefectures. The lowest level of administrative organisation, which exist in limited numbers, is the commune. Although they are not divided into regions, the autonomous districts do contain departments, sub-prefectures, and communes.
Each district is meant to be headed by a governor, who is appointed by the council of ministers of the national government. However, apart from governors for the two autonomous districts, no district governor has yet been nominated; the inaction has largely been in response to apprehensions by the regional prefects that district governors will usurp their authority and responsibilities. Districts have been given four primary responsibilities:
to administer major development projects in the district;
to balance the application of state investments and programmes throughout the district in order to minimise regional disparities;
to promote the economic and cultural potentials of large groups; and
to combat regionalism.
Precise distinctions in the jurisdiction of districts as compared to regions has yet to be established. Because of the lack of district governors, the governments of the non-autonomous districts have not yet begun to function.
Prior to September 2011, Ivory Coast's first-level administrative subdivisions were 19 regions. In 2011, the regions were reorganized into the 14 districts. The following is a summary of how the districts were constructed from the former regions:
The largest city, Abidjan, and the political capital, Yamoussoukro, and their surrounding areas were split to form autonomous districts. Abidjan was formerly part of Lagunes Region and Yamoussoukro was formerly part of Lacs Region.
Of the 19 regions, the northern regions of Denguélé, Savanes, Vallée du Bandama, and Zanzan were re-designated as districts with no change in territory.
