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 Tagbilaran, Bohol13 of 31 prior COA recommendations fully implemented (41.9%), 18 not implemented
- 2024Qualified opinionCity of Taguig33 of 53 prior COA recommendations fully implemented (62.3%), 20 not implemented
- 2024Qualified opinionCity of Talisay, Cebu44 of 110 prior COA recommendations fully implemented (40%), 66 not implemented
- 2024Qualified opinionCity of Tanauan, Batangas51 of 83 prior COA recommendations fully implemented (61.4%), 32 not implemented
- 2024Unmodified opinionCity of Tandag, Surigao del Sur47 of 68 prior COA recommendations fully implemented (69.1%), 21 not implemented
- 2024Qualified opinionCity of Tangub, Misamis Occidental33 of 49 prior COA recommendations fully implemented (67.3%), 16 not implemented
- 2024Qualified opinionCity of Tanjay, Negros Oriental12 of 118 prior COA recommendations fully implemented (10.2%), 106 not implemented
- 2024Qualified opinionCity of Trece Martires, Cavite18 of 37 prior COA recommendations fully implemented (48.6%), 19 not implemented
- 2024Qualified opinionCity of Urdaneta, Pangasinan31 of 93 prior COA recommendations fully implemented (33.3%), 62 not implemented
- 2024Qualified opinionCity of Valencia, Bukidnon19 of 43 prior COA recommendations fully implemented (44.2%), 24 not implemented
- 2024Unmodified opinionCity of Vigan, Ilocos Sur18 of 31 prior COA recommendations fully implemented (58.1%), 13 not implemented
- 2024Qualified opinionCity of Zamboanga, Zamboanga del Sur114 of 305 prior COA recommendations fully implemented (37.4%), 191 not implemented
- 2024Qualified opinionClarin, Bohol9 of 18 prior COA recommendations fully implemented (50%), 9 not implemented
- 2024Qualified opinionClaveria, Cagayan5 of 9 prior COA recommendations fully implemented (55.6%), 2 partially, 2 not implemented
- 2024Qualified opinionClaveria, Misamis Oriental21 of 62 prior COA recommendations fully implemented (33.9%), 41 not implemented
- 2024Qualified opinionCompostela, Davao de Oro13 of 15 prior COA recommendations fully implemented (86.7%), 2 not implemented
- 2024Qualified opinionCompostela, Cebu10 of 25 prior COA recommendations fully implemented (40%), 15 not implemented
- 2024Qualified opinionConcepcion, Misamis Occidental15 of 31 prior COA recommendations fully implemented (48.4%), 16 not implemented
- 2024Qualified opinionConcepcion, Romblon14 of 46 prior COA recommendations fully implemented (30.4%), 32 not implemented
- 2024Qualified opinionConcepcion, Iloilo43 of 73 prior COA recommendations fully implemented (58.9%), 30 not implemented
- 2024Qualified opinionConner, Apayao21 of 41 prior COA recommendations fully implemented (51.2%), 20 not implemented
- 2024Qualified opinionConsolacion, Cebu20 of 48 prior COA recommendations fully implemented (41.7%), 28 not implemented
- 2024Unmodified opinionCorcuera, Romblon62 of 88 prior COA recommendations fully implemented (70.5%), 26 not implemented
- 2024Qualified opinionCordon, Isabela13 of 28 prior COA recommendations fully implemented (46.4%), 15 not implemented
- 2024Qualified opinionCordova, Cebu17 of 55 prior COA recommendations fully implemented (30.9%), 38 not implemented
- 2024Qualified opinionCorella, Bohol5 of 14 prior COA recommendations fully implemented (35.7%), 9 not implemented
- 2024Qualified opinionCoron, Palawan15 of 39 prior COA recommendations fully implemented (38.5%), 24 not implemented
- 2024Qualified opinionCortes, Surigao del Sur26 of 34 prior COA recommendations fully implemented (76.5%), 8 not implemented