The Netherlands is divided into twelve provinces, each under a King's Commissioner (Commissaris van de Koning). Informally in Limburg province this position is named Governor (Gouverneur). All provinces are divided into municipalities (gemeenten), of which there are 355 as for 2019.
The country is also subdivided into 21 water districts, governed by a water board (waterschap or hoogheemraadschap), each having authority in matters concerning water management. The creation of water boards actually pre-dates that of the nation itself, the first appearing in 1196. The Dutch water boards are among the oldest democratic entities in the world still in existence. Direct elections of the water boards take place every four years.