In Morocco, the 61 second-level administrative subdivisions are 16 prefectures (wilayas) and 45 provinces[1]. They are subdivisions of the Regions of Morocco. Each prefecture and province are subdivided into districts (cercles, sing. cercle), municipalities (communes, sing. commune) or urban municipalities (communes urbaines, sing. commune urbaine), and arrondissements in some metropolitan areas. The districts are subdivided into rural municipalities (communes rurales, sing. commune rural).
Note: The municipalities and arrondissements should probably be thought of as fourth-level subdivisions, on the same level as the rural municipalities[2].