 In the 16th century, the kings of France, in an effort to exert more direct control over royal finances and to circumvent the double-board (accused of poor oversight) – instituted numerous administrative reforms, including the restructuring of the financial administration and an increase in the number of .In 1542, Henry II, [Francis was still king in 1542] France was divided into 16 .The number increased to 21 at the end of the 16th century, and to 36 at the time of the French Revolution; the last two were created in 1784.