Morocco

Information on regions and provinces:

http://en.wikipedia.org/wiki/Morocco#Provinces:
"Morocco is divided into 37 provinces and 2 wilayas."
"As part of a 1997 decentralization/regionalization law passed by the legislature, 16 new regions were created, although the full details and scope of the reorganization are limited."

http://www.statoids.com/uma.html:
"Note: The situation in Morocco is particularly messy. From independence to 1997, Morocco was divided into provinces and prefectures. They are supposed to be at the same administrative level. However, the prefectures are much smaller in area, as each one contains only one or two cities and their suburbs. Many sources don't even list the prefectures. The numbers of provinces and prefectures have grown fairly steadily over the years. This history is only an approximation to the changes that have occurred. The treatment of prefectures is incomplete."

http://www.statoids.com/yma.html
"... He notes that "even Moroccans can't understand their administrative division"."

References:
- Jahn, S., Medenbach, O., Lyckberg, P., Lierl, H. J., Bode, R. & Brandstätter, G. (2003): Marokko - Land der schönen Mineralien und Fossilien. Bode Verlag, Haltern, Germany, 543 pp. (in German)