From Netherlands

Administrative divisions

The Netherlands is divided into twelve administrative regions, called provinces, each under a Governor, who is called Commissaris van de Koningin (Commissioner of the Queen), except for the province Limburg where the commissioner is called Gouverneur (Governor). All provinces are divided into municipalities (gemeenten), 430 in total (13 March 2010).

The country is also subdivided in water districts, governed by a water board (waterschap or hoogheemraadschap), each having authority in matters concerning water management. As of 1 January 2005 there are 27. The creation of water boards actually pre-dates that of the nation itself, the first appearing in 1196. In fact, the Dutch water boards are one of the oldest democratic entities in the world still in existence.

The administrative structure on the 3 BES islands is different. These Caribbean islands have the status of openbare lichamen (public bodies) and are generally referred to as special municipalities. They are not part of a province.

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Thank to M.Noordam

http://postcardstravelaroundtheglobe.blogspot.com//