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 opinionCortes, Bohol15 of 38 prior COA recommendations fully implemented (39.5%), 23 not implemented
- 2024Opinion not statedCuenca, Batangas18 of 37 prior COA recommendations fully implemented (48.6%), 19 not implemented
- 2024Qualified opinionCulasi, Antique13 of 36 prior COA recommendations fully implemented (36.1%), 23 not implemented
- 2024Qualified opinionCurrimao, Ilocos Norte26 of 62 prior COA recommendations fully implemented (41.9%), 36 not implemented
- 2024Qualified opinionCuyapo, Nueva Ecija11 of 33 prior COA recommendations fully implemented (33.3%), 22 not implemented
- 2024Qualified opinionCuyo, Palawan26 of 46 prior COA recommendations fully implemented (56.5%), 20 not implemented
- 2024Qualified opinionDaanbantayan, Cebu45 of 104 prior COA recommendations fully implemented (43.3%), 59 not implemented
- 2024Qualified opinionDaet, Camarines Norte38 of 70 prior COA recommendations fully implemented (54.3%), 32 not implemented
- 2024Qualified opinionDagohoy, Bohol8 of 23 prior COA recommendations fully implemented (34.8%), 15 not implemented
- 2024Qualified opinionDaguioman, Abra28 of 98 prior COA recommendations fully implemented (28.6%), 70 not implemented
- 2024Qualified opinionDalaguete, Cebu6 of 42 prior COA recommendations fully implemented (14.3%), 36 not implemented
- 2024Qualified opinionDanao, Bohol43 of 56 prior COA recommendations fully implemented (76.8%), 13 not implemented
- 2024Unmodified opinionDanao City, Cebu11 of 33 prior COA recommendations fully implemented (33.3%), 22 not implemented
- 2024Qualified opinionDanglas, Abra23 of 75 prior COA recommendations fully implemented (30.7%), 52 not implemented
- 2024Qualified opinionDapa, Surigao del Norte18 of 21 prior COA recommendations fully implemented (85.7%), 3 not implemented
- 2024Qualified opinionDatu Abdullah Sangki, Maguindanao del Sur11 of 16 prior COA recommendations fully implemented (68.8%), 5 not implemented
- 2024Qualified opinionDatu Hoffer Ampatuan, Maguindanao del Sur7 of 16 prior COA recommendations fully implemented (43.8%), 9 not implemented
- 2024Qualified opinionDatu Paglas, Maguindanao del Sur8 of 16 prior COA recommendations fully implemented (50%), 8 not implemented
- 2024Qualified opinionDatu Piang, Maguindanao del Sur10 of 12 prior COA recommendations fully implemented (83.3%), 2 not implemented
- 2024Qualified opinionDatu Saudi Ampatuan, Maguindanao del Sur3 of 13 prior COA recommendations fully implemented (23.1%), 10 not implemented
- 2024Qualified opinionDatu Unsay, Maguindanao del Sur9 of 13 prior COA recommendations fully implemented (69.2%), 4 not implemented
- 2024Qualified opinionDauin, Negros Oriental25 of 99 prior COA recommendations fully implemented (25.3%), 74 not implemented
- 2024Qualified opinionDavao Oriental21 of 41 prior COA recommendations fully implemented (51.2%), 20 not implemented
- 2024Qualified opinionDavao de Oro51 of 64 prior COA recommendations fully implemented (79.7%), 13 not implemented