Countries with the most first-level administrative divisions

Source: https://en.wikipedia.org/wiki/List_of_administrative_divisions_by_country#Administrative_divisions_by_country

Source: https://www.cia.gov/library/publications/the-world-factbook/fields/302.html

The numbers are in order according to the Wikipedia source

Every number inside a parenthesis, is the number according to the CIA Factbook source. If there isn't a parenthesis, the numbers are the same from both sources