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Berlin is divided into boroughs or districts (Bezirke) for administration. The boroughs are further divided into neighborhoods (Ortsteile) which are officially recognised but have no administrative bodies of their own. Neighborhoods typically have strong identities that sometimes pre-date their inclusion into the modern boundaries of Berlin. These function differently to other subdivisions in Germany because of the dual status of Berlin as both a city and a federated state of Germany in its own right.
Since 2001, Berlin has been made up of twelve districts, each with its own administrative body. However because Berlin is a single municipality (Einheitsgemeinde), its districts have limited power, acting only as agencies of Berlin's state and city governments as laid out in the Greater Berlin Act of 1920. The districts are financially dependent on state donations, as they neither possess any taxation power nor own any property. This is contrast to municipalities and counties in other German states, which are territorial corporations (Gebietskörperschaften) with autonomous functions and property.
Each district is administered by a representatives' assembly (Bezirksverordnetenversammlung), directly elected by proportional representation, and a district board (Bezirksamt) led by a district mayor (Bezirksbürgermeister), elected by the assembly representatives. The district board is in charge of most administrative matters affecting its residents, but its decisions can be revoked by the Berlin Senate. The district mayors form a council of mayors (Rat der Bürgermeister) led by the city's governing mayor, which advises the Berlin Senate.