Administrative districts of municipalities with extended competence are further divided into 393 Administrative Districts of Municipalities with Commissioned Local Authority (abbreviated AD CLA; správní obvody obcí s pověřeným obecním úřadem, abbreviated SO POÚ), also called "second-level municipalities").
ɐdmˈɪnɪstɹˌeɪɾɪv dˈɪstɹɪkts ʌv mjuːnˈɪsɪpˈælᵻɾiz wɪð ɛkstˈɛndᵻd kˈɑːmpɪtəns ɑːɹ fˈɜːðɚ dᵻvˈaɪdᵻd ˌɪntʊ θɹˈiːhˈʌndɹɪd nˈaɪnti θɹˈiː ɐdmˈɪnɪstɹˌeɪɾɪv dˈɪstɹɪkts ʌv mjuːnˈɪsɪpˈælᵻɾiz wɪð kəmˈɪʃənd lˈoʊkəl ɐθˈɔːɹɪɾi ɐbɹˈiːvɪˌeɪɾᵻd ˌeɪdˈiː sˌiːˌɛlˈeɪ; spɹˈævni ˈɑːbvədi ˈɑːbsaɪ ˈɛs pˈɑːvɚɹˌɛnɪm ˈɑːbknɪm jˈʊɹɹeɪdəm, ɐbɹˈiːvɪˌeɪɾᵻd sˌoʊ pˌiːˌoʊjˌuːɐkjˈuːt, ˈɔːlsoʊ kˈɔːld "sˈɛkəndlˈɛvəl mjuːnˈɪsɪpˈælᵻɾiz".