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 opinionCebu26 of 138 prior COA recommendations fully implemented (18.8%), 112 not implemented
- 2024Unmodified opinionCervantes, Ilocos Sur7 of 18 prior COA recommendations fully implemented (38.9%), 11 not implemented
- 2024Qualified opinionCity of Alaminos, Pangasinan20 of 44 prior COA recommendations fully implemented (45.5%), 24 not implemented
- 2024Qualified opinionCity of Antipolo, Rizal15 of 32 prior COA recommendations fully implemented (46.9%), 17 not implemented
- 2024Qualified opinionCity of Baguio, Benguet29 of 99 prior COA recommendations fully implemented (29.3%), 70 not implemented
- 2024Qualified opinionCity of Bais, Negros Oriental28 of 83 prior COA recommendations fully implemented (33.7%), 55 not implemented
- 2024Qualified opinionCity of Baliwag, Bulacan16 of 35 prior COA recommendations fully implemented (45.7%), 19 not implemented
- 2024Unmodified opinionCity of Batac, Ilocos Norte34 of 81 prior COA recommendations fully implemented (42%), 47 not implemented
- 2024Qualified opinionCity of Bayawan, Negros Oriental20 of 44 prior COA recommendations fully implemented (45.5%), 24 not implemented
- 2024Qualified opinionCity of Baybay, Leyte33 of 43 prior COA recommendations fully implemented (76.7%), 10 not implemented
- 2024Qualified opinionCity of Bayugan, Agusan del Sur14 of 22 prior COA recommendations fully implemented (63.6%), 8 not implemented
- 2024Qualified opinionCity of Bislig, Surigao del Sur20 of 30 prior COA recommendations fully implemented (66.7%), 10 not implemented
- 2024Unmodified opinionCity of Biñan, Laguna26 of 41 prior COA recommendations fully implemented (63.4%), 15 not implemented
- 2024Unmodified opinionCity of Bogo, Cebu19 of 38 prior COA recommendations fully implemented (50%), 19 not implemented
- 2024Qualified opinionCity of Cabuyao, Laguna13 of 38 prior COA recommendations fully implemented (34.2%), 25 not implemented
- 2024Qualified opinionCity of Calaca, Batangas19 of 51 prior COA recommendations fully implemented (37.3%), 32 not implemented
- 2024Unmodified opinionCity of Caloocan72 of 96 prior COA recommendations fully implemented (75%), 24 not implemented
- 2024Qualified opinionCity of Candon, Ilocos Sur15 of 34 prior COA recommendations fully implemented (44.1%), 19 not implemented
- 2024Qualified opinionCity of Carcar, Cebu31 of 107 prior COA recommendations fully implemented (29%), 76 not implemented
- 2024Qualified opinionCity of Cebu, Cebu41 of 143 prior COA recommendations fully implemented (28.7%), 102 not implemented