o a federal state, there are now three levels of
government (federal, regional, and linguistic community) with a
complex division of responsibilities

Belize
6 districts; Belize, Cayo, Corozal, Orange Walk, Stann Creek,
Toledo

Benin
12 departments; Alibori, Atakora, Atlantique, Borgou,
Collines, Kouffo, Donga, Littoral, Mono, Oueme, Plateau, Zou

Bermuda
9 parishes and 2 municipalities*; Devonshire, Hamilton,
Hamilton*, Paget, Pembroke, Saint George*, Saint George's, Sandys,
Smith's, Southampton, Warwick

Bhutan
18 districts (dzongkhag, singular and plural); Bumthang,
Chhukha, Chirang, Dagana, Geylegphug, Ha, Lhuntshi, Mongar, Paro,
Pemagatsel, Punakha, Samchi, Samdrup Jongkhar, Shemgang, Tashigang,
Thimphu, Tongsa, Wangdi Phodrang
note: there may be two new districts named Gasa and Yangtse

Bolivia
9 departments (departamentos, singular - departamento);
Chuquisaca, Cochabamba, Beni, La Paz, Oruro, Pando, Potosi, Santa
Cruz, Tarija

Bosnia and Herzegovina
2 first-order administrative divisions and 1
internationally supervised district* - Brcko district (Brcko
Distrikt)*, the Bosniak/Croat Federation of Bosnia and Herzegovina
(Federacija Bosna i Hercegovina) and the Bosnian Serb-led Republika
Srpska; note - Brcko district is in northeastern Bosnia and is an
administrative unit under the sovereignty of Bosnia and Herzegovina;
the district remains under international supervision

Botswana
9 districts and four town councils*; Central, Francistown*,
Gaborone*, Ghanzi, Kgalagadi, Kgatleng, Kweneng, Lobatse*,
Northwest, Northeast, Selebi-Pikwe*, Southeast, Southern

Brazil
26 states (estados, singular - estado) and 1 federal
district* (distrito federal); Acre, Alagoas, Amapa, Amazonas, Bahia,
Ceara, Distrito Federal*, Espirito Santo, Goias, Maranhao, Mato
Grosso, Mato Grosso do Sul, Minas Gerais, Para, Paraiba, Parana,
Pernambuco, Piaui, Rio de Janeiro, Rio Grande do Norte, Rio Grande
do Sul, Rondonia, Roraima, Santa Catarina, Sao Paulo, Sergipe,
Tocantins

British Virgin Islands
none (overseas territory of the UK)

Brunei
4 districts (daerah-daerah, singular - daerah); Belait,
Brunei and Muara, Temburong, Tutong

Bulgaria
28 provinces (oblasti, singular - oblast); Blagoevgrad,
Burgas, Dobrich, Gabrovo, Khaskovo, Kurdzhali, Kyustendil, Lovech,
Montana, Pazardzhik, Pernik, Pleven, Plovdiv, Razgrad, Ruse, Shumen,
Silistra