The provinces of Burkina Faso are divided into 351 departments (as of 2014 and since local elections of 2012), whose urbanized areas (cities, towns and villages) are grouped into the same commune (municipality) with the same name as the department. The department also covers rural areas (including national natural parks) that are not governed locally by the elected municipal council of the commune (presided by its mayor, with representants elected for each village or urban sector), but by the state represented at departmental level by a prefect (supervized by the haut-commissaire of its province, themself assisted by a general secretary and acting under the hierarchic authority the governor of its region, all of them being nominated by the national government).
The 351 communes (municipalities) created for each one of these departments have three kinds of status :
Departments (or communes) generally have the same name as their capital city or town, with a few exceptions (for historical reasons). For the local elections in 2012, communes were created in each department that still did not have one (village councils were kept but operate at advisory level under the supervision of their commune: each administrative village or urban sector elects at least 2 seats in the municipal council of their commune; for other elections at regional or national level, the smallest electoral circonscription is the whole department).