powiaty) is the second-level unit of local government and administration in Poland, equivalent to a county, district or prefecture (LAU-1 [formerly NUTS-4]) in other countries.
In historical contexts, this may be confusing because the Polish term hrabstwo (an administrative unit administered/owned by a hrabia (count) is also literally translated as "county".
A powiat is part of a larger unit, the voivodeship (Polish województwo) or province.
In the 19th century, the powiats continued to function in the part of Poland that had been incorporated into the Russian Empire and in the confederated "Congress Kingdom of Poland"—the equivalent of the Russian uyezd–and, in the German-governed Grand Duchy of Poznań, as the Polish equivalent of the German Kreis.
Powiats were abolished in 1975 in favour of a larger number of voivodeships but were reintroduced on 1 January 1999.
Legislative power within a powiat is vested in an elected council (rada powiatu), while local executive power is vested in an executive board (zarząd powiatu) headed by the starosta, elected by the council.
Powiats have relatively limited powers since many local and regional matters are dealt with either at gmina or voivodeship level.