The Subdivisions of Saudi Arabia, officially the Organization of the Kingdom of Saudi Arabia, as provided by the Regions' System, issued on 27 Sha'baan 1412 AH by Royal Order A/92, amended by Royal Order No. A/21 on 30 Rabi' al-Awal 1414 AH, divided the Kingdom of Saudi Arabia into 13 emirates ; the 13 provinces further divided into 118 governorates, classified category or category ; the 118 governorates divided into a number of centers, category and category, taking into consideration the housing, geographical, security, transport, environment and historic conditions of each region. Wikipedia