District: Ekperi
| Agbazi | 312108 |
| Anamu | 312108 |
| Ape Ojo | 312108 |
| Ape-Eshebo | 312108 |
| Apeabebe | 312108 |
| Apeagbaza | 312108 |
| Apeanethua | 312108 |
| Apeaseghiembe | 312108 |
| Apeigadumhe | 312108 |
| Apeigbiti | 312108 |
| Apeikhemhe | 312108 |
| Apeitonobi | 312108 |
| Apeiyenagbe | 312108 |
| Apeobe | 312108 |
| Apeoka | 312108 |
| Apeokhame | 312108 |
| Apeokhumhe | 312108 |
| Apeosimetha | 312108 |
| Apeowegbu | 312108 |
| Atavo | 312108 |
| Azukhala | 312108 |
| Itsawhe | 312108 |
| Iviakaji | 312108 |
| Iviakpela | 312108 |
| Ivianke | 312108 |
| Iviapoh | 312108 |
| Iviegwela | 312108 |
| Iviekhebele | 312108 |
| Iviekho | 312108 |
| Ivieokpolo | 312108 |
| Ivietha | 312108 |
| Ivionima | 312108 |
| Odame | 312108 |
| Odugbe | 312108 |
| Ofurkpa | 312108 |
| Ogbago | 312108 |
| Oghomere | 312108 |
| Ogochi | 312108 |
| Ogwiji | 312108 |
| Okpenada | 312108 |
| Ophemi | 312108 |
| Osomegbe | 312108 |
| Udaba | 312108 |
| Udaba-Azukhala | 312108 |
| Udaba-Ikwidi | 312108 |
| Udaba-Omodadi | 312108 |
| Udaba-Otoakhi | 312108 |
| Udabe-Ogochi | 312108 |
| Ughekha | 312108 |
| Ughenokwa | 312108 |
| Ukpekpe | 312108 |
| Unebode | 312108 |
| Uthede | 312108 |
| Utsuko | 312108 |
| Yeruwa | 312108 |
District: Fugar-Avianwu
| Egbadi | 312109 |
| Iraokhor | 312109 |
| Iruru | 312109 |
| Ivhiaraokhu | 312109 |
| Ivhiovhiose | 312109 |
| Iviabhe | 312109 |
| Iviadachi | 312109 |
| Iviadoko | 312109 |
| Iviagbanaku | 312109 |
| Iviagbogbidi | 312109 |
| Ivianyoba | 312109 |
| Iviapah | 312109 |
| Iviarua | 312109 |
| Iviavia | 312109 |
| Ivido | 312109 |
| Iviegwi | 312109 |
| Ivinone | 312109 |
| Iviochia | 312109 |
| Iviochie | 312109 |
| Iviodeakhena | 312109 |
| Iviokhile | 312109 |
| Iviokpo | 312109 |
| Iviorehbor | 312109 |
| Ivioromia | 312109 |
| Iviughelo | 312109 |
| Iviukasa | 312109 |
| Ogbona | 312109 |
| Okoto | 312109 |
| Ughiogwa | 312109 |
| Ulumoga | 312109 |
District: Okpekpe
| Amughe | 312110 |
| Ebelle | 312110 |
| Ikpelli | 312110 |
| Okeko | 312110 |
| Okpekpe | 312110 |
| Ukhomhedokhai | 312110 |
| Ukhomoduba | 312110 |
District: Okpella
| Afokpella | 312113 |
| Awuyemi | 312113 |
| Iddo I | 312113 |
| Iddo II | 312113 |
| Imiagbe | 312113 |
| Imiagbese | 312113 |
| Imiamune | 312113 |
| Imiegiele | 312113 |
| Imiekhuri | 312113 |
| Imioko | 312113 |
| Imiomoka | 312113 |
| Itruogbe | 312113 |
| Kalabar | 312113 |
| Ogagu | 312113 |
| Ogiriga | 312113 |
| Ogute-Oke | 312113 |
| Okhu | 312113 |
| Okugbe | 312113 |
| Udorho | 312113 |
| Ugbereke | 312113 |
| Utegie | 312113 |
| Yelwa | 312113 |
District: South Uneme
|
Aja
|
312111 |
| Ake | 312111 |
| Alagbette | 312111 |
| Sabogida | 312111 |
| Udochi | 312111 |
| Ugbato | 312111 |
| Ukpeko-Orie | 312111 |
| Uralokhor | 312111 |
District: Three Ibies
| Abokpha | 312112 |
| Idegbesue | 312112 |
| Igodo | 312112 |
| Imiakebu | 312112 |
| Imiegba | 312112 |
| Itsukwi | 312112 |
| Obobor | 312112 |
| Odikiode | 312112 |
| Okpoha | 312112 |
| Ukho | 312112 |