Bulgaria is divided into 28 provinces (oblasti), which constitute the country's first-level administrative divisions in a two-tier local government system. These provinces serve as intermediate units between the national government and municipalities, primarily functioning to implement state policy at the regional level and coordinate local administration. Each province is headed by a governor appointed by the Council of Ministers who acts as a representative of the central government rather than an elected official. Provincial administrations handle matters such as regional development planning, civil protection, maintenance of state property, and oversight of municipal activities within their territory. The provinces also serve as territorial units for various national agencies and services, including courts, police, and tax administration.