Governorates (;
muhafazat, sing.
muhafazah) are the second level of regional administration within
Saudi Arabia. Each of Saudi Arabia's 13
regions is sub-divided into governorates. Governorates are further sub-divided into sub-governorates (
marakiz, sing.
markaz), though some sub-governorates report directly to the provincial capital rather than to one of the governorates. Regional capitals themselves are not included within any governorate but are instead governed by "municipalities" (
amanah), with each municipality being headed by a
mayor (
amin). Governorates in Saudi Arabia can be either "Category A" or "Category B", depending on population size.