In Morocco, the 75 second-level administrative subdivisions are 13 prefectures and 62 provinces. They are subdivisions of the 12 regions of Morocco. Each prefecture or province is subdivided into arrondissements (only in prefectures of some metropolitan areas), municipalities (communes, sing. commune) or urban municipalities (communes urbaines, sing. commune urbaine) in other urban areas, and districts (cercles, sing. cercle) in rural areas. The districts are subdivided into rural municipalities (communes rurales, sing. commune rural). One prefecture (Casablanca) is also subdivided into préfectures d'arrondissements (sing. préfecture d'arrondissements), similar to districts (cercles) except they are grouping a few arrondissements instead of rural municipalities.
Note: The arrondissements and (urban) municipalities should probably be thought of as fourth-level subdivisions, on the same level as the rural municipalities, but they are not part of any district.
Most of Western Sahara is administered de facto by Morocco (where the area is informally named the Southern Provinces by the Moroccan government and media); the rest is administered by the Sahrawi Arab Democratic Republic.
The United Nations considers the territory to be disputed, as it was not legally transferred by Spain when it abandoned its former colony in 1975, and several states (notably members of the African Union) either recognize the SADR as the sole legitimate government of Western Sahara, or consider that the status of the region (either as an independent state, or as part of Morocco, or as part of Mauritania that initially claimed a part of it) has still not been autodetermined by the local population prior to its annexation. The United Nations has no legal instruments confirming the claims on the region made by the governments of Morocco or the self-proclaimed SADR, and in international treaties it is still a formal part of Spain that remains to be properly decolonized, even though Spain and Mauritania no longer claim any part of it.