Original: A powiat ( pronounced [ ] ; Polish plural powiaty ) is the second-level unit of local government and administration in Poland , equivalent to a county , district or prefecture ( LAU-1 , formerly NUTS-4 ) in other countries .
Simplified: A county ( Polish : powiat , pronounced '' povyat '' ; plural , powiaty ) is the Polish second-level unit of administration , equivalent to a county , district or prefecture in other countries .