Local government in the Bahamas exists in two forms, namely second-schedule and third-schedule district councils. There are a total of 32 local government districts: 13 second-schedule districts, which are further sub-divided into town areas, and 19 third-schedule districts, which are all unitary authorities. The second and third schedules together make up the first schedule. Local government policy is formulated and administered by the Department of Lands and Local Government through the Office of the Prime Minister. The day-to-day policy handling of the portfolio falls to the Minister of Local Government who also is empowered to create new local government areas from time to time based on demographics. The administrative and financial management is overseen by the ministry’s permanent secretary.