May be this will help you

SELECT a.Province ,a.District ,

FPS =

STUFF ( ( SELECT ','+ b.fp

FROM #Result b

WHERE a.Province = b.Province

AND a.district = b.district

GROUP BY FP

ORDER BY b.fp

FOR XML PATH(''),TYPE

).value('.','VARCHAR(MAX)')

, 1,1,SPACE(0))

FROM #Result a

GROUP BY a.Province,a.district