The 14 governorates of Syria, or muhafazat (sing. muhafazah), are divided into 65 districts, or manatiq (sing. mintaqah), including the city of Damascus. The districts are further divided into 281 subdistricts, or nawahi (sing. nahiya). The district bears the same name as the district capital. The districts are listed below by governorate (with capital districts in bold text). The city of Damascus is a governorate, district and subdistrict in the same time. Parts of the Quneitra Governorate are under Israeli occupation since 1967 (see Golan Heights).