As of 2000-01-01, the regions were subdivided into 110 districts, of which three were metropolitan districts and four were municipal districts. The ordinary districts had 34 urban councils, 250 town councils, and 826 area councils under them. The metropolitan districts were divided into 13 sub-metropolitan districts, which were further subdivided into town councils. The municipal districts were divided into zones. Unit committees were the lowest level of local government, subsidiary to all of the entities already mentioned. There were 16,000 of them, but no more than 8,000 were operational.

Since then, 28 more districts have been created. There is a report that yet another 28 districts were created in 2007.

I have presented the older list of 110 districts in the table below, because I was able to gather more data on them. Areas and populations come from a report on Road Density  from Ghana's Ministry of Roads and Transport. A map of the districts can be found on this FAO report on the Best Areas for Fish Farming , about halfway down the page.

Change history:

1. 1988: 65 district assemblies were created in a reform of the local government system.
2. ~1999: The total number of districts had risen to 110, as shown in the table above.
3. 2003-11-12: Nineteen new districts created, as follows:
4. In Ashanti region, Adansi East district split into Adansi North (capital Fomena) and Adansi South (capital New Edubiase, which was the former capital of Adansi East). Amansie Central district (capital Jacobu) split from Aminsie East. Atwima district split into Atwima Mponua (capital Nyinahin) and Atwima Nwabiagya (capital Nkawie, which was the former capital of Atwima). Adansi West district renamed Obuasi, and its status changed from ordinary to municipal district.
5. In Brong Ahafo region, Asunafo district split into Asunafo North (capital Goaso, which was the former capital of Asunafo) and Asunafo South (capital Kukuom). Atebubu district split into Atebubu-Amantin (capital Atebubu, which was the former capital of Atebubu) and Pru (capital Yeji). Jaman district split into Jaman North (capital Sampa) and Jaman South (capital Drobo, which was the former capital of Jaman). Kintampo district split into Kintampo North (capital Kintampo, which was the former capital of Kintampo) and Kintampo South (capital Jema). Tain (capital Nsawkaw) district split from Wenchi.
6. In Central region, Assin district split into Assin North (capital Foso, which was the former capital of Assin) and Assin South (capital Assin Manso). Another source says the capital of Assin South is Nsuaem-Kyekyewere.
7. In Eastern region, Atiwa district (capital Kwabeng) split from East Akim. Kwahu West district (capital Nkawkaw) split (from Kwahu South?).
8. In Greater Accra region, Ga district split into Ga East (capital Abokobi) and Ga West (capital Amasaman, which was the former capital of Ga).
9. In Upper East region, Garu Tampane district (capital Garu Tampane) split from Bawku East. Talensi-Nabdam district (capital Tongo) split from Bolgatanga. Status of Bolgatanga changed from ordinary district to municipal district.
10. In Upper West region, Wa West district (capital Wechiaw) split from Wa. Status of Wa changed from ordinary district to municipal district.
11. In Volta region, Adaklu-Anyigbe district (capital Kpetoe or Adaklu Waya, depending on whom you believe) split from Ho. Status of Ho changed from ordinary district to municipal district. Krachi district split into Krachi East (capital Dambai) and Krachi West (capital Kete-Krachi, which was the former capital of Krachi).
12. In Western region, Juabeso Bia district split into Bia (capital Essam-Debiso) and Juabeso (capital Juabeso, which was the former capital of Juabeso Bia). Wassa Amenfi district split into Amenfi East (capital Wassa Akropong) and Amenfi West (capital Asankragwa, which was the former capital of Wassa Amenfi).
13. 2003-11: Four more new districts created, as follows:
14. In Brong-Ahafo region, Tano South district (capital Duayaw-Nkwanta) split from Tano.
15. In Upper West region, Wa East district (capital Funsi) split (from Wa?). Sissala West district (capital Gwollu) split (from Sissala?).
16. In Volta region, South Dayi (capital Kpeve) split (from what?).
17. 2004-03-19: Five new districts created in Northern region. They are Bunkpurugu-Yungoo (capital Bunkpurugu), Central Gonja (Buipe), Karaga (Karaga), Nanumba South (Wulensi), and Sawla-Tuna-Kalba (Sawla).

Other names of subdivisions:

Multi-word district names are sometimes divided by spaces, sometimes hyphens, sometimes slashes, and sometimes a combination thereof. Some of the variants listed below may merely be errors.

1. Accra: Accra Metropolitan Assembly (AMA) (variant)
2. Afigya Sekyere: Afigya Kwabre (variant)
3. Agona: Agona-Swedru (variant)
4. Ajumako/Enyan/Esiam: Ajumako Enyan, Ajumako-Enyan-Asiam, Ajumaku-Enyam-Esiam, Ejumaku-Enyan-Essiam (variant)
5. Akwapim North: Akuapim North (variant)
6. Akwapim South: Akuapim South, South Akwapim (variant)
7. Awutu Efutu Senya: Awutu-Afutu-Senya, Awutu/Effutu/Senya (variant)
8. Bolgatanga: Bolga (informal)
9. Bosomtwe-Kwanwoma: Bosomtwe/Atwima/Kwanhuma, Bosomtwi-Atwina-Kwanwoma, Bosomtwi Kwanwoma, Bosumtwi Kwanwoma (variant)
10. East Akim: Akim East (variant)
11. East Gonja: East Gonga, Gonja East (variant)
12. East Mamprusi: Mamprusi East (variant)
13. Ejisu-Juabeng: Ejisu-Juaben, Ejusu/Juaben (variant)
14. Ejura Sekyedumase: Ejura/Sekyedumasi, Ejura/Sekyeredumasi (variant)
15. Fanteakwa: Fanteakwah (variant)
16. Gomoa: Gomua (variant)
17. Gushiegu Karaga: Gushiegu Karanga (variant)
18. Jirapa Lambussie: Jirapa-Lambusi, Jirapa-Lumbussie (variant)
19. Juabeso Bia: Juaboso Bia (variant)
20. Kassena Nankana: Kasena/Nankani, Kassena/Nankani (variant)
21. Ketu: Denu (variant)
22. Komenda-Edina-Eguafo-Abirem: Komenda/Edina Aguafo, Komenda/Edina/Eguafo, Komenda/Edna Eguafo/Ebirem (variant)
23. Kpandu: Kpando (variant)
24. Krachi: Kete-Krachi (variant)
25. Kumasi: Kumasi Metropolitan Assembly (KMA) (variant)
26. Kwabibirem: Kwaebibirem, Kwaebibirim (variant)
27. Kwabre: Kwabere, Kwabre-Sekyere (variant)
28. Lower Denkyira: Twifo-Hemang-Lower Denkyira, Twifu/Heman/Lower Denkyira (variant)
29. Mfantsiman: Mfantseman (variant)
30. Mpohor Wassa East: Mpohor Wassa (variant)
31. Nadowli: Nadawli, Nadawoli (variant)
32. New Juaben: New Juabem, New Juabeng (variant)
33. North Tongu: Adidome (variant)
34. Nzema East: Nzima East (variant)
35. Saboba Chereponi: Saboba/Cherepon, Saboba/Cheripon (variant)
36. Savelugu Nanton: Savelgu/Nanton, Savelugu Nantom (variant)
37. Sefwi Wiawso: Sefei Wiaso, Sefwi Wiaso (variant)
38. Shama Ahanta East: Shama Ahanta East Metropolitan Assembly (SAEMA) (variant)
39. South Tongu: Sogakope (variant)
40. Suhum Kraboa Coaltar: Suhum/Kroboa/Coaltar (variant)
41. Tamale: West Dagomba (variant)
42. Techiman: Tekyiman (variant)
43. Tolon-Kumbungu: Talon Kumbungu, Tolon Kumbugu (variant)
44. Upper Denkyira: Upper Denkhira (variant)
45. Wassa Amenfi: Wasa Amenfi (variant)
46. Wassa West: Wasa West (variant)
47. West Akim: Akim West (variant)
48. West Gonja: Gonja West (variant)
49. West Mamprusi: Mamprusi West (variant)
50. Yendi: East Dagomba (variant)
51. Zabzugu Tatale: Zabzugu Tatali (variant)