Cambodia is divided into 24 provinces (khaet; Khmer: ខេត្ត) and the special administrative unit and capital of Phnom Penh.
Though a different administrative unit, Phnom Penh is at provincial level, so de facto Cambodia has 25 provinces and municipalities.
Sangkat are further subdivided into phum, which are usually translated as villages, though they do not necessarily cover one single settlement.
For areas which do not reach the mandatory conditions, they exist another lower level of local administration.
Kandal Province is informally included as part of Phnom Penh, as the urban sprawl of the capital has already spread into these areas.