Administrative centre is used to refer to the seat of government. The capital of Russia is also an entity to which the term "administrative centre" does not apply. A similar arrangement exists in Ukraine. The term chef-lieu is applied to the capital of each Swiss canton. In 16 of the 26 cantons, the territory is subdivided into districts. Every district also has a city nominated as chef-lieu and each has a prefect. The term chef-lieu is used to designate the capital of each gouvernorat (department). Each of the 24 gouvernorats is subdivided into delegations (districts) which each have a central city as
Administrative divisions of Cambodia and Rattanakiri, where the province and the capital district does not match. A district (ស្រុក, srok) of a province is divided into "Communes" (, "Khum"). A commune (, "Khum") is further divided into "Villages" (, "Phum"). In Phnom Penh the districts are called "Khan" (), and their subdivisions "Sangkat" () which are smaller in the other provinces. "Sangkat" are further subdivided into "Krom" (), which are usually translated as villages, though they do not necessarily cover one single settlement. Officially, Cambodia is divided into 5 administrative tiers, with different types of administrative unit on each tier: In addition to these