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 opinionCity of Dipolog, Zamboanga del Norte61 of 155 prior COA recommendations fully implemented (39.4%), 94 not implemented
- 2024Qualified opinionCity of Dumaguete, Negros Oriental9 of 75 prior COA recommendations fully implemented (12%), 66 not implemented
- 2024Qualified opinionCity of El Salvador, Misamis Oriental15 of 73 prior COA recommendations fully implemented (20.5%), 58 not implemented
- 2024Qualified opinionCity of Gapan, Nueva Ecija17 of 49 prior COA recommendations fully implemented (34.7%), 32 not implemented
- 2024Qualified opinionCity of General Santos, South Cotabato56 of 184 prior COA recommendations fully implemented (30.4%), 128 not implemented
- 2024Unmodified opinionCity of General Trias, Cavite21 of 31 prior COA recommendations fully implemented (67.7%), 10 not implemented
- 2024Qualified opinionCity of Gingoog, Misamis Oriental4 of 51 prior COA recommendations fully implemented (7.8%), 47 not implemented
- 2024Qualified opinionCity of Guihulngan, Negros Oriental15 of 26 prior COA recommendations fully implemented (57.7%), 11 not implemented
- 2024Qualified opinionCity of Iligan, Lanao del Norte282 of 482 prior COA recommendations fully implemented (58.5%), 200 not implemented
- 2024Unmodified opinionCity of Iloilo, Iloilo30 of 78 prior COA recommendations fully implemented (38.5%), 48 not implemented
- 2024Qualified opinionCity of Iriga, Camarines Sur24 of 109 prior COA recommendations fully implemented (22%), 85 not implemented
- 2024Qualified opinionCity of Isabela21 of 35 prior COA recommendations fully implemented (60%), 14 not implemented
- 2024Qualified opinionCity of Koronadal, South Cotabato61 of 73 prior COA recommendations fully implemented (83.6%), 12 not implemented
- 2024Unmodified opinionCity of Laoag, Ilocos Norte18 of 35 prior COA recommendations fully implemented (51.4%), 17 not implemented
- 2024Qualified opinionCity of Lapu-Lapu, Cebu28 of 92 prior COA recommendations fully implemented (30.4%), 64 not implemented
- 2024Unmodified opinionCity of Las Piñas23 of 29 prior COA recommendations fully implemented (79.3%), 6 not implemented
- 2024Unmodified opinionCity of Legazpi, Albay29 of 73 prior COA recommendations fully implemented (39.7%), 44 not implemented
- 2024Qualified opinionCity of Ligao, Albay63 of 128 prior COA recommendations fully implemented (49.2%), 65 not implemented
- 2024Unmodified opinionCity of Makati32 of 45 prior COA recommendations fully implemented (71.1%), 13 not implemented
- 2024Qualified opinionCity of Malabon41 of 65 prior COA recommendations fully implemented (63.1%), 24 not implemented
- 2024Qualified opinionCity of Malaybalay, Bukidnon29 of 80 prior COA recommendations fully implemented (36.3%), 51 not implemented
- 2024Qualified opinionCity of Malolos, Bulacan44 of 97 prior COA recommendations fully implemented (45.4%), 53 not implemented
- 2024Unmodified opinionCity of Mandaluyong23 of 38 prior COA recommendations fully implemented (60.5%), 15 not implemented
- 2024Qualified opinionCity of Mandaue, Cebu47 of 109 prior COA recommendations fully implemented (43.1%), 62 not implemented
- 2024Qualified opinionCity of Manila17 of 27 prior COA recommendations fully implemented (63%), 10 not implemented