Governorate

A governorate is an administrative division of a country. It is headed by a governor. As English-speaking nations tend to call regions administered by governors either states or provinces, the term "governorate" is often used in translation from non-English-speaking administrations.
The most common usage is as a translation of the Arabic Muhafazah. It may also refer to the guberniya and "general-gubernatorstvo" of Imperial Russia or the 34 of Imperial Spain.
Arab countries.
The term governorate is widely used in Arab countries to describe an administrative unit. Some governorates combine more than one "Muhafazah"; others closely follow traditional boundaries inherited from the Ottoman Empire's "vilayet" system.
With the exception of Tunisia, all translations into the term governorate originate in the Arabic word "muhafazah".
Portuguese Empire.
In the Portuguese Empire, a governorate general (Portuguese: "governo-geral") were a colonial administration. They usually were created in order to be a centralized government over smaller colonies or territories of the Portuguese Empire.
Governorate Generals of the Portuguese Empire:
Spanish Empire.
In the Spanish Empire, the "gobernaciones" ("governorships" or "governorates") were an administrative division, roughly analogous to a province directly beneath the level of the "audiencia" or captaincy general, and the viceroy in areas directly under the viceroy's administration. The powers and duties of a governor were identical to a "corregidor" but a governor managed a larger or more prosperous area than the former.
Germany.
In today's German states of Baden-Württemberg, Bavaria, Hesse, and North Rhine-Westphalia, there are - and earlier in many more German states there were - sub-state administrative regions called "Regierungsbezirk", which is sometimes translated into English as governorate. 
During the time of the Third Reich, a "General Government for the Occupied Polish Areas" (German: "Generalgouvernement für die besetzten polnischen Gebiete") existed. The German (based on a traditional Prussian term) is sometimes translated as "General Governorate".
Romania.
During World War II, Romania administrated three governorates: the Bessarabia Governorate, the Bukovina Governorate and the Transnistria Governorate.
Vatican City.
Under the Fundamental Law of Vatican City State, the pope's executive authority for Vatican City is exercised by the Governorate for Vatican City State. The President of Vatican City's legislative body is "ex officio" the President of the Governorate. The other key officers of the Governorate are the General Secretary and the Vice General Secretary. All three officers are appointed by the pope for five-year terms.