By September 1940 the administrative system set up in 1938 based on 'ținuturi' (regions) was disbanded and the former counties (județe) were reintroduced.
In 1941, the Romanian participation in the invasion of the Soviet Union led to the recovery of Bessarabia and Northern Bukovina.
The first level division was the County (Județ) and the City with Municipal Status (Municipiu).
Unlike Bessarabia and Bukovina, Transnistria was not considered to be an integral part of Romania in 1941-44 and the Soviet second-level administrative divisions, the 'raions', were kept intact.
Bessarabia Governorate (the region was occupied by the Soviet Union in 1940-1941) Transnistria was under Romanian administration, but it was not integrated into Romania.