Local Control, Global Reach: Al-Shabaab’s Financial Management Structure
Group Profile
In line with Al-Qaeda, Al-Shabaab operates under a top-down leadership structure, with senior leaders playing a direct role in financial oversight.1 The group has appointed key figures to manage large-scale financial planning, while delegating localized fundraising and collection efforts to regional operatives. At the core of this system are formal institutions such as a taxation department and a finance office, which function similarly to those of a state. This institutionalized financial management enables Al-Shabaab to maintain a steady flow of resources and enhances its resilience, not only against external disruption but also against internal corruption.
This article is part xx in our series about Al Shabaab financing:
Keep reading to learn more about Al-Shabaab’s financial management structure.
Broader Organizational Structure
Formal decision-making within Al-Shabaab is structured around two primary councils: the Shura Council (advisory) and the Tanfid Council (executive).2 While the Shura Council proposes policies and offers guidance, actual authority and final decisions lie with the Tanfid Council, which is composed of influential militia commanders, clan leaders, and religious figures.3 These councils, together with Al-Shabaab’s emir and his deputies, operate under internal organizational guidelines that define the powers of key officials as well as the procedures for appointment and dismissal.4
Operational implementation of the decisions are carried out by ‘maktabs’, or departments, which act as the functional arms of the organization. These have varied in number from seven to eleven over time. Core departments include:5
Da’wa (Preaching and Ideology) – Al-Shabaab’s ideological department, responsible for religious outreach and control of the group’s education system.
Zakat (Religious Taxation and In-Kind Taxes) – Oversees the collection of Islamic taxes, including in-kind goods such as livestock and agricultural produce.
Finance – Collects monetary taxes and oversees financial inflows.
Wilayat (Regional Administration) – Manages civil governance through appointed governors in each Somali region.
Amniyat (Security and Intelligence) – Handles internal security, assassinations, and counter-intelligence.
Jabhat (Military/Army) – Directs combat operations and armed units.
Garsoor (Justice) – Administers Sharia-based legal rulings.
Hisbah – Morality police.
Each maktab is led by a chief who reports directly to the emir. Territorial control is divided among regional governors, who are responsible for civil services, including welfare, local infrastructure, and overseeing regional branches of the maktabs.6 These governors do not often command military units but report to the governor of governors, who serves as the main liaison with the emir.7 Within these departments and regional branches, Al-Shabaab has a wider, less defined network of operatives and facilitators involved in financial activities. Some of the key figures hold multiple positions, such as serving as regional finance emir, in addition to being the head of a local intelligence unit or court.
