From the Wikipedia page on Bhutan [1]
Main articles: Districts of Bhutan, Gewogs of Bhutan, and Local Government Act of Bhutan 2009
Bhutan is divided into twenty dzongkhags (districts), administered by a body called the Dzongkhak Tshokdu. In certain thromdes (urban municipalities), a further municipal administration is directly subordinate to the Dzongkhak administration. In the vast majority of constituencies, rural geos (village blocks) are administered by bodies called the Geo Tshokde.[82]
Thromdes (municipalities) elect Thrompons to lead administration, who in turn represent the Thromde in the Dzongkhag Tshogdu. Likewise, geos elect headmen called gaps, vice-headmen called mangmis, who also sit on the Dzongkhak Tshokdu, as well as other members of the Geo Tshokde. The basis of electoral constituencies in Bhutan is the chiwog, a subdivision of gewogs delineated by the Election Commission.
List of districts