SABAH has a unique administrative system of districts and sub-districts. Sabah has a total of 28 full districts and 10 sub-districts in five divisions (West Coast, Kudat, Sandakan, Tawau, and Interior).
A district is the basic or lowest unit of local government and is governed by a district office (with the exception of Kota Kinabalu, Sandakan, and Tawau) and headed by a district officer (DO).
A district has its own council, budget, development agenda, and local plans, as well as various agencies operating in the district.
A sub-district is a subdivision of a district, headed by an Assistant District Officer (ADO) who reports to the DO.