pied in Iraq and Syria a new caliphate and naming al-Baghdadi as its caliph. By declaring a caliphate, al-Baghdadi was demanding the allegiance of all devout Muslims according to Islamic jurisprudence—fiqh. ISIS has also stated: "The legality of all emirates, groups, states and organizations becomes null by the expansion of the khilafah's [caliphate's] authority and arrival of its troops to their areas." ISIS thus rejects the political divisions established by Western powers at the end of World War I in the Sykes–Picot Agreement as it absorbs territory in Syria and Iraq.
On 13 October 2006, the group announced the establishment of the Islamic State of Iraq, which claimed authority over the Iraqi governorates of Baghdad, Anbar, Diyala, Kirkuk, Salah al-Din, Nineveh and parts of Babil. Following the 2013 expansion of the group into Syria and the announcement of the Islamic State of Iraq and the Levant, the number of wilayah—provinces—which it claimed increased to 16. In addition to the seven Iraqi wilayah, the Syrian divisions, largely lying along existing provincial boundaries, are Al Barakah, Al Kheir, Ar-Raqqah, Al Badiya, Halab, Idlib, Hama, Damascus and the Coast. After taking control of both sides of the border in mid-2014, ISIS created a new province incorporating both Syrian territory around Albu Kamal and Iraqi territory around Qaim. This new wilayah was designated al-Furat—"Euphrates" province. In Syria, ISIS's seat of power is in Ar-Raqqah Governorate. Top ISIS leaders, including Abu Bakr al-Baghdadi, are known to have visited its provincial capital, Ar-Raqqah.
The group is headed and run by Abu Bakr Al-Baghdadi, called Caliph, with a cabinet of advisers. There are two deputy leaders, Abu Muslim al-Turkmani for Iraq and Abu Ali al-Anbari for Syria, and 12 local governors in both Iraq and Syria. Beneath the governors are local councils on finance, leadership, military matters, legal matters—including decisions on executions—foreign fighters assistance, security, intelligence and media. In addition, a Shura council has the task of ensuring that all decisions made by the governors and councils comply with the group's interpretation of sharia.
Ar-Raqqah in Syria is the de facto capital of the Islamic State and is said to be a "test case" or "show case" of ISIS governance. As of September 2014, governance in Ar-Raqqah has been under the total control of ISIS where it has rebuilt the structure of modern government in less than a year. Former government workers from the Assad regime maintain their jobs after pledging allegiance to ISIS. Institutions, restored and restructured, are providing services. The Ar-Raqqah dam continues to provide electricity and water. Foreign expertise supplements Syrian officials in running civilian institutions. Only the police and soldiers are ISIS fighters, who receive confiscated lodging previously owned by non-Sunnis and others who fled. Welfare services are provided, price controls established, and taxes imposed on the wealthy. Exporting oil from oilfields that it has captured brings in tens of millions of dollars. ISIS runs a soft power program in the areas under its control in Iraq and Syria, which includes social services, religious lectures and da'wah—proselytizing—to local populations. It also performs public services such as repairing roads and maintaining the electricity supply.
British security expert Frank Gardner has concluded that ISIS's prospects of maintaining control and rule are greater in 2014 than they were in 2006. Despite being as brutal as before, ISIS has become "well entrenched" among the population and is not likely to be dislodged by ineffective Syrian or Iraqi forces. It has replaced corrupt governance with functioning locally-controlled authorities, services have been restored and there are adequate supplies of water and oil. With Western-backed intervention being unlikely, the group will "continue to hold their ground" and rule an area "the size of Pennsylvania for the foreseeable future", he said.
After significant setbacks for the group during the latter st