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.
- 2024Unmodified opinionDelfin Albano, Isabela9 of 12 prior COA recommendations fully implemented (75%), 3 not implemented
- 2024Opinion not statedDilasag, Aurora30 of 60 prior COA recommendations fully implemented (50%), 30 not implemented
- 2024Qualified opinionDimasalang, Masbate28 of 66 prior COA recommendations fully implemented (42.4%), 38 not implemented
- 2024Qualified opinionDimataling, Zamboanga del Sur32 of 82 prior COA recommendations fully implemented (39%), 50 not implemented
- 2024Qualified opinionDimiao, Bohol11 of 29 prior COA recommendations fully implemented (37.9%), 18 not implemented
- 2024Qualified opinionDinagat, Dinagat Islands22 of 35 prior COA recommendations fully implemented (62.9%), 13 not implemented
- 2024Qualified opinionDinagat Islands33 of 43 prior COA recommendations fully implemented (76.7%), 10 not implemented
- 2024Opinion not statedDinalungan, Aurora25 of 45 prior COA recommendations fully implemented (55.6%), 20 not implemented
- 2024Qualified opinionDinalupihan, Bataan20 of 57 prior COA recommendations fully implemented (35.1%), 37 not implemented
- 2024Qualified opinionDinas, Zamboanga del Sur30 of 89 prior COA recommendations fully implemented (33.7%), 59 not implemented
- 2024Opinion not statedDipaculao, Aurora29 of 47 prior COA recommendations fully implemented (61.7%), 18 not implemented
- 2024Qualified opinionDitsaan-Ramain, Lanao del Sur8 of 24 prior COA recommendations fully implemented (33.3%), 16 not implemented
- 2024Unmodified opinionDivilacan, Isabela9 of 12 prior COA recommendations fully implemented (75%), 3 not implemented
- 2024Unmodified opinionDon Marcelino, Davao Occidental14 of 22 prior COA recommendations fully implemented (63.6%), 8 not implemented
- 2024Qualified opinionDr. Jose P. Rizal, Palawan29 of 48 prior COA recommendations fully implemented (60.4%), 19 not implemented
- 2024Qualified opinionDuero, Bohol12 of 33 prior COA recommendations fully implemented (36.4%), 21 not implemented
- 2024Qualified opinionDumalag, Capiz25 of 30 prior COA recommendations fully implemented (83.3%), 5 not implemented
- 2024Qualified opinionDumalinao, Zamboanga del Sur16 of 37 prior COA recommendations fully implemented (43.2%), 21 not implemented
- 2024Qualified opinionDumangas, Iloilo19 of 60 prior COA recommendations fully implemented (31.7%), 41 not implemented
- 2024Qualified opinionDumanjug, Cebu25 of 62 prior COA recommendations fully implemented (40.3%), 37 not implemented