Provinces and municipalities are subdivided into towns, districts and villages. Provinces and municipalities are centrally controlled by the national government. Towns, districts and villages are locally accountable to some degree through elected people's councils. Certain cities and provinces are under direct control of the central government. The provinces are divided into districts, provincial cities and towns; cities under direct rule are divided into towns, urban and rural districts. In turn, the district is divided into communes and townlets. In the words of Article 118 of the Constitution, the "provincial city and the town are divided into wards and communes; the urban district is divided into wards." The establishment of People's Council and People's Committees is determined by law.