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 opinionDumaran, Palawan11 of 32 prior COA recommendations fully implemented (34.4%), 21 not implemented
- 2024Qualified opinionDumingag, Zamboanga del Sur23 of 51 prior COA recommendations fully implemented (45.1%), 28 not implemented
- 2024Qualified opinionEl Nido, Palawan21 of 107 prior COA recommendations fully implemented (19.6%), 86 not implemented
- 2024Qualified opinionEsperanza, Agusan del Sur6 of 8 prior COA recommendations fully implemented (75%), 2 not implemented
- 2024Qualified opinionEstancia, Iloilo24 of 58 prior COA recommendations fully implemented (41.4%), 34 not implemented
- 2024Qualified opinionFamy, Laguna65 of 109 prior COA recommendations fully implemented (59.6%), 44 not implemented
- 2024Qualified opinionFerrol, Romblon21 of 75 prior COA recommendations fully implemented (28%), 54 not implemented
- 2024Modified opinionFlora, Apayao18 of 37 prior COA recommendations fully implemented (48.6%), 19 not implemented
- 2024Qualified opinionFloridablanca, Pampanga17 of 41 prior COA recommendations fully implemented (41.5%), 24 not implemented
- 2024Unmodified opinionGabaldon, Nueva Ecija18 of 38 prior COA recommendations fully implemented (47.4%), 20 not implemented
- 2024Qualified opinionGalimuyod, Ilocos Sur41 of 76 prior COA recommendations fully implemented (53.9%), 35 not implemented
- 2024Qualified opinionGamay, Northern Samar18 of 34 prior COA recommendations fully implemented (52.9%), 16 not implemented
- 2024Unmodified opinionGamu, Isabela20 of 33 prior COA recommendations fully implemented (60.6%), 13 not implemented
- 2024Qualified opinionGanassi, Lanao del Sur7 of 9 prior COA recommendations fully implemented (77.8%), 2 not implemented
- 2024Qualified opinionGandara, Samar30 of 67 prior COA recommendations fully implemented (44.8%), 37 not implemented
- 2024Qualified opinionGarcia Hernandez, Bohol20 of 35 prior COA recommendations fully implemented (57.1%), 15 not implemented
- 2024Qualified opinionGasan, Marinduque13 of 116 prior COA recommendations fully implemented (11.2%), 103 not implemented
- 2024Qualified opinionGeneral Luna, Surigao del Norte13 of 25 prior COA recommendations fully implemented (52%), 12 not implemented
- 2024Qualified opinionGeneral Macarthur, Eastern Samar12 of 20 prior COA recommendations fully implemented (60%), 8 not implemented
- 2024Qualified opinionGeneral Mamerto Natividad, Nueva Ecija23 of 40 prior COA recommendations fully implemented (57.5%), 17 not implemented
- 2024Qualified opinionGeneral Tinio, Nueva Ecija24 of 50 prior COA recommendations fully implemented (48%), 26 not implemented