https://en.wikipedia.org/wiki/Governorates_of_Syria
Syria is a unitary state, but for administrative purposes, it is divided into fourteen governorates, also called provinces or counties in English (Arabic muḥāfaẓāt, singular muḥāfaẓah).The governorates are divided into sixty districts (manāṭiq, singular minṭaqah), which are further divided into subdistricts (nawāḥī, singular nāḥiyah).