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 opinionGetafe, Bohol13 of 37 prior COA recommendations fully implemented (35.1%), 24 not implemented
- 2024Qualified opinionGigmoto, Catanduanes60 of 62 prior COA recommendations fully implemented (96.8%), 2 not implemented
- 2024Qualified opinionGinatilan, Cebu14 of 34 prior COA recommendations fully implemented (41.2%), 20 not implemented
- 2024Qualified opinionGlan, Sarangani19 of 59 prior COA recommendations fully implemented (32.2%), 40 not implemented
- 2024Unmodified opinionGloria, Oriental Mindoro37 of 122 prior COA recommendations fully implemented (30.3%), 85 not implemented
- 2024Qualified opinionGonzaga, Cagayan3 of 6 prior COA recommendations fully implemented (50%), 2 partially, 1 not implemented
- 2024Qualified opinionGregorio del Pilar, Ilocos Sur45 of 78 prior COA recommendations fully implemented (57.7%), 33 not implemented
- 2024Qualified opinionGuagua, Pampanga29 of 54 prior COA recommendations fully implemented (53.7%), 25 not implemented
- 2024Unmodified opinionGubat, Sorsogon32 of 79 prior COA recommendations fully implemented (40.5%), 47 not implemented
- 2024Qualified opinionGuiguinto, Bulacan24 of 45 prior COA recommendations fully implemented (53.3%), 21 not implemented
- 2024Qualified opinionGuimba, Nueva Ecija14 of 30 prior COA recommendations fully implemented (46.7%), 16 not implemented
- 2024Qualified opinionGuindulman, Bohol25 of 43 prior COA recommendations fully implemented (58.1%), 18 not implemented
- 2024Qualified opinionGuipos, Zamboanga del Sur59 of 132 prior COA recommendations fully implemented (44.7%), 73 not implemented
- 2024Qualified opinionGutalac, Zamboanga del Norte39 of 82 prior COA recommendations fully implemented (47.6%), 43 not implemented
- 2024Qualified opinionHadji Mohammad Ajul, Basilan14 of 24 prior COA recommendations fully implemented (58.3%), 10 not implemented
- 2024Qualified opinionHadji Panglima Tahil, Sulu4 of 14 prior COA recommendations fully implemented (28.6%), 10 not implemented
- 2024Qualified opinionHagonoy, Bulacan26 of 43 prior COA recommendations fully implemented (60.5%), 17 not implemented
- 2024Qualified opinionHermosa, Bataan30 of 73 prior COA recommendations fully implemented (41.1%), 43 not implemented
- 2024Qualified opinionHindang, Leyte68 of 80 prior COA recommendations fully implemented (85%), 12 not implemented
- 2024Opinion not statedHingyon, Ifugao17 of 29 prior COA recommendations fully implemented (58.6%), 12 not implemented