Governorates of the Palestinian National Authority refer to the administrative divisions of the Palestinian Territories. After the signing of the Oslo Accords, the Israeli-occupiedWest Bank and Gaza Strip were divided into three areas (Area A, Area B, and Area C) and 16 governorates under the jurisdiction of the Palestinian National Authority. Since 2007, there were two governments claiming to be the legitimate government of the Palestinian National Authority, one based in the West Bank and one based in the Gaza Strip. From 2013, the Palestinian National Authority completed transformation into the State of Palestine.