COA audits of local governments
What the Commission on Audit reported on each LGU.
1,683 annual audit results of provinces, cities and municipalities, read from COA’s own executive summaries: the auditor’s opinion on the financial statements and how many of COA’s earlier recommendations the LGU carried out.
Not a rating. COA says an audit opinion is not a rating, score or grade and should not be ranked. It covers whether the financial statements are fairly presented — it is not a finding of wrongdoing. That is why this page does not score or rank LGUs by their audit opinion.
The one comparable figure is the share of prior-year COA recommendations that the LGU fully implemented, as COA itself reports it.
CY 2024 audits1,683 LGUs
Unmodified: 231Qualified: 1323Adverse: 6Disclaimer: 5Modified: 27Not stated: 91
Every LGU
1,683 audit results
Alphabetical within each year. Each row links to COA’s executive summary.
- 2024Qualified opinionAborlan, Palawan15 of 50 prior COA recommendations fully implemented (30%), 35 not implemented
- 2024Qualified opinionAbucay, Bataan29 of 52 prior COA recommendations fully implemented (55.8%), 23 not implemented
- 2024Qualified opinionAbuyog, Leyte26 of 70 prior COA recommendations fully implemented (37.1%), 44 not implemented
- 2024Qualified opinionAglipay, Quirino9 of 29 prior COA recommendations fully implemented (31%), 20 not implemented
- 2024Qualified opinionAgno, Pangasinan4 of 42 prior COA recommendations fully implemented (9.5%), 38 not implemented
- 2024Qualified opinionAgusan del Sur13 of 31 prior COA recommendations fully implemented (41.9%), 18 not implemented
- 2024Qualified opinionAjuy, Iloilo30 of 70 prior COA recommendations fully implemented (42.9%), 40 not implemented
- 2024Qualified opinionAkbar, Basilan11 of 21 prior COA recommendations fully implemented (52.4%), 10 not implemented
- 2024Qualified opinionAl-Barka, Basilan15 of 25 prior COA recommendations fully implemented (60%), 10 not implemented
- 2024Qualified opinionAlburquerque, Bohol8 of 26 prior COA recommendations fully implemented (30.8%), 18 not implemented
- 2024Qualified opinionAlcantara, Cebu15 of 44 prior COA recommendations fully implemented (34.1%), 29 not implemented
- 2024Qualified opinionAlcoy, Cebu17 of 37 prior COA recommendations fully implemented (45.9%), 20 not implemented
- 2024Qualified opinionAlegria, Cebu21 of 60 prior COA recommendations fully implemented (35%), 39 not implemented
- 2024Qualified opinionAlfonso Castaneda, Nueva Vizcaya44 of 85 prior COA recommendations fully implemented (51.8%), 41 not implemented
- 2024Qualified opinionAlfonso Lista, Ifugao5 of 9 prior COA recommendations fully implemented (55.6%), 4 not implemented
- 2024Qualified opinionAliaga, Nueva Ecija55 of 73 prior COA recommendations fully implemented (75.3%), 18 not implemented