| Abrest (03200) | - | - |
| Agonges (03210) | - | - |
| Ainay Le Chateau (03360) | - | - |
| Andelaroche (03120) | - | - |
| Archignat (03380) | - | - |
| Arfeuilles (03640) | - | - |
| Arpheuilles St Priest (03420) | - | - |
| Arronnes (03250) | - | - |
| Aubigny (03460) | - | - |
| Audes (03190) | - | - |
| Aurouer (03460) | - | - |
| Autry Issards (03210) | - | - |
| Avermes (03000) | - | - |
| Avrilly (03130) | - | - |
| Bagneux (03460) | - | - |
| Barberier (03140) | - | - |
| Barrais Bussolles (03120) | - | - |
| Bayet (03500) | - | - |
| Beaulon (03230) | - | - |
| Beaune D'allier (03390) | - | - |
| Begues (03800) | - | - |
| Bellenaves (03330) | - | - |
| Bellerive Sur Allier (03700) | - | - |
| Bert (03130) | - | - |
| Bessay Sur Allier (03340) | - | - |
| Besson (03210) | - | - |
| Bezenet (03170) | - | - |
| Billezois (03120) | - | - |
| Billy (03260) | - | - |
| Biozat (03800) | - | - |
| Bizeneuille (03170) | - | - |
| Blomard (03390) | - | - |
| Bost (03300) | - | - |
| Bouce (03150) | - | - |
| Bourbon L'archambault (03160) | - | - |
| Braize (03360) | - | - |
| Bransat (03500) | - | - |
| Bresnay (03210) | - | - |
| Bressolles (03000) | - | - |
| Brout Vernet (03110) | - | - |
| Brugheas (03700) | - | - |
| Busset (03270) | - | - |
| Buxieres Les Mines (03440) | - | - |
| Buxieres Les Mines (03440) | - | - |
| Cerilly (03350) | - | - |
| Cerilly (03350) | - | - |
| Cesset (03500) | - | - |
| Chamberat (03370) | - | - |
| Chamblet (03170) | - | - |
| Chantelle (03140) | - | - |
| Chantelle (03140) | - | - |
| Chapeau (03340) | - | - |
| Chappes (03610) | - | - |
| Chappes (03390) | - | - |
| Chareil Cintrat (03140) | - | - |
| Charmeil (03110) | - | - |
| Charmes (03800) | - | - |
| Charroux (03140) | - | - |
| Chassenard (03510) | - | - |
| Chateau Sur Allier (03320) | - | - |
| Chatel De Neuvre (03500) | - | - |
| Chatel Montagne (03250) | - | - |
| Chatelperron (03220) | - | - |
| Chatelus (03640) | - | - |
| Chatillon (03210) | - | - |
| Chavenon (03440) | - | - |
| Chavroches (03220) | - | - |
| Chazemais (03370) | - | - |
| Chemilly (03210) | - | - |
| Chevagnes (03230) | - | - |
| Chevagnes (03230) | - | - |
| Chezelle (03140) | - | - |
| Chezy (03230) | - | - |
| Chirat L'eglise (03330) | - | - |
| Chouvigny (03450) | - | - |
| Cindre (03220) | - | - |
| Cognat Lyonne (03110) | - | - |
| Colombier (03600) | - | - |
| Commentry (03600) | - | - |
| Commentry (03600) | - | - |
| Contigny (03500) | - | - |
| Cosne D'allier (03430) | - | - |
| Cosne D'allier (03430) | - | - |
| Coulandon (03000) | - | - |
| Coulanges (03620) | - | - |
| Coulanges (03470) | - | - |
| Couleuvre (03320) | - | - |
| Courcais (03370) | - | - |
| Coutansouze (03330) | - | - |
| Couzon (03160) | - | - |
| Crechy (03150) | - | - |
| Cressanges (03240) | - | - |
| Creuzier Le Neuf (03300) | - | - |
| Creuzier Le Vieux (03300) | - | - |
| Cusset (03300) | - | - |
| Cusset (03300) | - | - |
| Cusset Cedex (03301) | - | - |
| Cusset Cedex (03302) | - | - |
| Cusset Cedex (03303) | - | - |
| Cusset Cedex (03304) | - | - |