found: The world factbook, via WWW, July 18, 2019(under Egypt: Government: Administrative divisions: 27 governorates (muhafazat, singular - muhafazat); Ad Daqahliyah, Al Bahr al Ahmar (Red Sea), Al Buhayrah, Al Fayyum, Al Gharbiyah, Al Iskandariyah (Alexandria), Al Isma'iliyah (Ismailia), Al Jizah (Giza), Al Minufiyah, Al Minya, Al Qahirah (Cairo), Al Qalyubiyah, Al Uqsur (Luxor), Al Wadi al Jadid (New Valley), As Suways (Suez), Ash Sharqiyah, Aswan, Asyut, Bani Suwayf, Bur Sa'id (Port Said), Dumyat (Damietta), Janub Sina' (South Sinai), Kafr ash Shaykh, Matruh, Qina, Shamal Sina' (North Sinai), Suhaj
found: Britannica online, July 18, 2019(under Egypt - Government and society: The 1960 Local Administration Law provides for three levels of subnational administration--muḥāfaẓāt (governorates; singular muḥāfaẓah), markaz (districts or counties), and qariyyah (villages); The country is divided into 27 governorates. Five cities--Cairo, Alexandria, Port Said, Suez, and Luxor--have governorate status. The governor is appointed and can be dismissed by the president of the republic. The governor is the highest executive authority in the governorate, has administrative authority over all government personnel except judges in the governorate, and is responsible for implementing policy)
