Under the reform of the state, the pyramid of the unitarian state made way for a more complex three-level structure.
At the top level, we now find the Federal State, the Communities and the Regions, all three of which are equal from the legal viewpoint. They are on an equal footing but have powers and responsibilities for different fields.
The next level down is still occupied by the provinces. Before the state reform of 1993, the provinces were only under the supervision of the central state. Now they are supervised by all the higher government authorities, in the context of the federal, community or regional powers.
At the bottom of the pyramid, we find the communes, which is the level of administration that is closest to the people. Like the provinces, they are under the supervision of the higher authorities. Depending on the powers exercised, they are supervised by the Federal State, the Community or the Region. In general, they are financed and audited by the Regions.