19 Kecamatan
| Kode | Nama |
|---|---|
| 71.04.02 | Beo |
| 71.04.18 | Beo Selatan |
| 71.04.14 | Beo Utara |
| 71.04.09 | Damau |
| 71.04.04 | Essang |
| 71.04.19 | Essang Selatan |
| 71.04.08 | Gemeh |
| 71.04.06 | Kabaruan |
| 71.04.12 | Kalongan |
| 71.04.01 | Lirung |
| 71.04.07 | Melonguane |
| 71.04.16 | Melonguane Timur |
| 71.04.13 | Miangas |
| 71.04.17 | Moronge |
| 71.04.05 | Nanusa |
| 71.04.15 | Pulutan |
| 71.04.03 | Rainis |
| 71.04.11 | Salibabu |
| 71.04.10 | Tampan' Amma |