Districts in Nepal are second level of administrative divisions after provinces.
District official include: During the time of king Rajendra Bir Bikram Shah and prime minister Bhimsen Thapa, Nepal was divided into 10 districts.
During the time of prime minister Bir Shumsher Jang Bahadur Rana (1885–1901), Nepal was divided into 32 districts and Doti, Palpa and Dhankuta were 3 gaunda (Nepali: गौंडा, "cantonment").
Each had a headquarters and Bada Haqim (District Administrator) as its head.
Two districts, Rukum and Nawalparasi, are split in two parts ending up in two different provinces.