The establishment of the provincial level administrative system involved joint organization of governors and provincial administrative commissioners as administrative entities and the construction of civilian, military, and fiscal institutions. The political division of Jiangnan into the provinces of Anhui and Jiangsu began in the Shunzhi reign andwas not concluded until the Qianlong reign. The administrative division, however, was completed in 1666 when the formal separation of Fengyang and the subordination of its prefectures to Anhui and Jiangning were decided. After the revision of the Anhui and Jiangsu provincial commissioners the administrative situation was ?? fine tuned. ?? In the late Qing Tongzhi and Guangxu reigns, there was another change to the borders of the two provinces, and only then was the construction of the new provinces complete.