Central government is headed by the president.
Local government is headed by a commissioner at divisional level, by a chief (seyfo) at district level and by an alikaaloo at village level.

The country is divided into seven administrative areas:

Administrative H/Q
Banjul City………………………………… Banjul
Kanifing Municipal Area ………………… Kanifing
Western Division ………………………… Brikama
Lower River Division .……………………. Mansakonko
Central River Division …………………… Janjanbureh
Upper River Division ……………………. Basse
North Bank Division ……………………… Kerewan

Banjul is headed by a mayor and Kanifing by a chairman. The rest are headed by commissioners.
Each administrative area has an area council that is responsible for the collection and handling of revenue in its area.
Supplemental funds for local governance come from central government, donor agencies, and gifts.

The divisions are divided into the following administrative districts:

Western Division
Kombo North, Kombo South, Kombo East, Kombo Central, Foni Brefet, Foni Bintang, Foni Kansala, Foni Bondali, Foni Jarrol

Lower River Division
Kiang West, Kiang Central, Kiang East, Jarra West, Jarra Central, Jarra East

North Bank Division
Lower Niumi, Upper Niumi, Jokadu, Lower Badibu, Central Badibu, Upper Badibu

Central River Division
Ñaamina Dankunku, Ñaamina Sambang, Ñaamina Kudang, Fulladu West, Saami, Ñaanijaa, Upper Saloum, Lower Saloum, Ñaani Kuntaur, Janjanbureh

Upper River Division
Fulladu East, Kantora, Wuli, Sandu

Government makes money from direct and indirect taxation, parastatals, tourism, agriculture (the primary cash crops include cotton, groundnuts, cashew nuts, fish, and vegetables), and foreign aid.
The Central Bank handles government revenue.