“…The Japanese occupation redrew some of the regional administrative boundaries, although reminders of earlier divisions still could be seen. British and Dutch Borneo were administered by different military establishments: the former -reorganised into five administrative divisions, each headed by a provincial governor -was administered by the Imperial Japanese Army (Ooi 2007), while the latter was at first also administered by the Army but then transferred to the Imperial Navy (Maekawa 2002: 156-157). Administration of most of the island remained localised and compartmentalised according to previous boundaries.…”