| No | District | Name | Type | Concessionaire | Length (KM) |
|---|---|---|---|---|---|
| 121 | Beluran | J. Kelab Belia | Sealed | Globinaco | 0.69 |
| 122 | Beluran | J. Kg Kuala Sapi | Sealed | Globinaco | 1.20 |
| 123 | Beluran | J. Kg Simpangan | Sealed | Globinaco | 1.02 |
| 124 | Beluran | J. Kg Takarason | Sealed | Globinaco | 3.48 |
| 125 | Beluran | J. Klinik | Sealed | Globinaco | 0.12 |
| 126 | Beluran | J. Kolapis | Sealed | Globinaco | 7.00 |
| 127 | Beluran | J. Kuarters Hospital | Sealed | Globinaco | 0.40 |
| 128 | Beluran | J. Manduring | Sealed | Globinaco | 0.37 |
| 129 | Beluran | J. Moynod-Kuala Sapi | Sealed | Globinaco | 3.68 |
| 130 | Beluran | J. Muanad 2 | Sealed | Globinaco | 0.49 |
| 131 | Beluran | J. Muanad I | Sealed | Globinaco | 2.81 |
| 132 | Beluran | J. Nangoh-Paitan-Kanibongan | Sealed | Globinaco | 165.41 |
| 133 | Beluran | J. Paitan | Sealed | Globinaco | 2.74 |
| 134 | Beluran | J. Pamol Cenderamata | Sealed | Globinaco | 0.02 |
| 135 | Beluran | J. Pantai Boring | Sealed | Globinaco | 30.31 |
| 136 | Beluran | J. Pasar | Sealed | Globinaco | 0.61 |
| 137 | Beluran | J. Pejabat Daerah Beluran | Sealed | Globinaco | 0.19 |
| 138 | Beluran | J. Pejabat Jkr Beluran | Sealed | Globinaco | 0.16 |
| 139 | Beluran | J. Pekan Paitan | Sealed | Globinaco | 0.18 |
| 140 | Beluran | J. Pekan Sungai-Sungai | Sealed | Globinaco | 7.78 |
| Total (KM) | 228.64 | ||||