powiát
Powiat is a fundamental administrative division in Poland, comparable to a county in many English-speaking countries. It represents the second level of territorial division within Poland, below the voivodeship (województwo). Each powiat is comprised of several smaller units, typically gminas (gminy).
Powiaty were reintroduced as part of the local government reforms of 1999. Their primary responsibilities include
There are currently 380 powiats in Poland, including 66 city powiats, which are cities with the rights