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 Marikina80 of 114 prior COA recommendations fully implemented (70.2%), 34 not implemented
- 2024Unmodified opinionCity of Muntinlupa46 of 66 prior COA recommendations fully implemented (69.7%), 20 not implemented
- 2024Qualified opinionCity of Naga, Cebu47 of 110 prior COA recommendations fully implemented (42.7%), 63 not implemented
- 2024Unmodified opinionCity of Navotas31 of 48 prior COA recommendations fully implemented (64.6%), 17 not implemented
- 2024Qualified opinionCity of Olongapo, Zambales18 of 46 prior COA recommendations fully implemented (39.1%), 28 not implemented
- 2024Qualified opinionCity of Oroquieta, Misamis Occidental51 of 85 prior COA recommendations fully implemented (60%), 34 not implemented
- 2024Qualified opinionCity of Ozamiz, Misamis Occidental38 of 60 prior COA recommendations fully implemented (63.3%), 22 not implemented
- 2024Qualified opinionCity of Pagadian, Zamboanga del Sur40 of 60 prior COA recommendations fully implemented (66.7%), 20 not implemented
- 2024Qualified opinionCity of Palayan, Nueva Ecija32 of 58 prior COA recommendations fully implemented (55.2%), 26 not implemented
- 2024Qualified opinionCity of Pasig40 of 54 prior COA recommendations fully implemented (74.1%), 14 not implemented
- 2024Qualified opinionCity of Passi, Iloilo0 of 100 prior COA recommendations fully implemented (0%), 100 not implemented
- 2024Unmodified opinionCity of Roxas, Capiz29 of 41 prior COA recommendations fully implemented (70.7%), 12 not implemented
- 2024Unmodified opinionCity of San Fernando, Pampanga23 of 53 prior COA recommendations fully implemented (43.4%), 30 not implemented
- 2024Qualified opinionCity of San Fernando, La Union0 of 100 prior COA recommendations fully implemented (0%), 100 not implemented
- 2024Qualified opinionCity of San Jose Del Monte, Bulacan29 of 45 prior COA recommendations fully implemented (64.4%), 16 not implemented
- 2024Qualified opinionCity of Santa Rosa, Laguna79 of 114 prior COA recommendations fully implemented (69.3%), 35 not implemented
- 2024Qualified opinionCity of Sorsogon, Sorsogon44 of 94 prior COA recommendations fully implemented (46.8%), 50 not implemented
- 2024Qualified opinionCity of Sto. Tomas, Batangas61 of 81 prior COA recommendations fully implemented (75.3%), 20 not implemented
- 2024Qualified opinionCity of Surigao, Surigao del Norte37 of 49 prior COA recommendations fully implemented (75.5%), 12 not implemented
- 2024Qualified opinionCity of Tabaco, Albay46 of 68 prior COA recommendations fully implemented (67.6%), 22 not implemented
- 2024Qualified opinionCity of Tacurong, Sultan Kudarat10 of 13 prior COA recommendations fully implemented (76.9%), 3 not implemented