 As the Allies advanced towards Borneo , additional units were dispatched from Japan during the second half of 1944 and the 37th Army was established in September to coordinate the island 's defence . In December 1944 , Japanese staff officers deduced that it was likely that Australian troops would be landed at strategic points on the east and west coasts of Borneo in about March the next year ( by which time they also expected United States forces to have liberated the Philippines ) . Accordingly , several Japanese units stationed in north @-@ east Borneo were ordered to march to the western side of Borneo . This movement proceeded slowly , owing to the distances involved and disruptions caused by Allied air attacks . 
