Each province has a provincial council which may make bylaws and impose rates (local taxes), subject to the approval of the iTaukei Affairs Board a government department.
The board must also approve the appointment of the Roko Tui, or executive head of the provincial council, who is usually a high chief, although in recent years, commoners have sometimes been chosen.
The Fiji government includes it in the Eastern Division for statistical purposes (such as the census), but it has its own council, which is empowered to legislate on most local matters.
Local authorities have also been established for rural areas, with advisory powers, and these provide a voice to people of all races outside the provincial structure.
They also attend to some statutory functions such as registration of births, deaths and marriages, liquor licences and acting as Third Class Magistrates.
The districts are: Ra, Tavua, Ba, Nadi, Nadarivatu, Keiyasi, Nausori, Navua, Vunidawa, Suva, Korovou, Macuata, Savusavu, Bua, Taveuni, Seaqaqa, Saqani, Tukavesi, Kadavu, Rotuma, Lomaiviti, Lautoka.