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.
- 2024Opinion not statedIba, Zambales26 of 48 prior COA recommendations fully implemented (54.2%), 22 not implemented
- 2024Qualified opinionIbaan, Batangas20 of 58 prior COA recommendations fully implemented (34.5%), 38 not implemented
- 2024Unmodified opinionIlocos Norte15 of 20 prior COA recommendations fully implemented (75%), 5 not implemented
- 2024Qualified opinionIlocos Sur26 of 81 prior COA recommendations fully implemented (32.1%), 55 not implemented
- 2024Qualified opinionIloilo39 of 134 prior COA recommendations fully implemented (29.1%), 95 not implemented
- 2024Qualified opinionImelda, Zamboanga Sibugay19 of 67 prior COA recommendations fully implemented (28.4%), 48 not implemented
- 2024Qualified opinionInabanga, Bohol22 of 58 prior COA recommendations fully implemented (37.9%), 36 not implemented
- 2024Qualified opinionIndang, Cavite20 of 51 prior COA recommendations fully implemented (39.2%), 31 not implemented
- 2024Unmodified opinionInfanta, Pangasinan13 of 28 prior COA recommendations fully implemented (46.4%), 15 not implemented
- 2024Qualified opinionInfanta, Quezon12 of 36 prior COA recommendations fully implemented (33.3%), 24 not implemented
- 2024Qualified opinionInopacan, Leyte37 of 71 prior COA recommendations fully implemented (52.1%), 34 not implemented
- 2024Qualified opinionIpil, Zamboanga Sibugay79 of 152 prior COA recommendations fully implemented (52%), 73 not implemented
- 2024Qualified opinionIsabel, Leyte21 of 130 prior COA recommendations fully implemented (16.2%), 109 not implemented
- 2024Qualified opinionIsabela20 of 32 prior COA recommendations fully implemented (62.5%), 12 not implemented
- 2024Unmodified opinionIsland Garden City of Samal, Davao del Norte21 of 22 prior COA recommendations fully implemented (95.5%), 1 not implemented
- 2024Qualified opinionIsulan, Sultan Kudarat11 of 12 prior COA recommendations fully implemented (91.7%), 1 not implemented
- 2024Qualified opinionItbayat, Batanes27 of 62 prior COA recommendations fully implemented (43.5%), 35 not implemented
- 2024Qualified opinionIvana, Batanes30 of 38 prior COA recommendations fully implemented (78.9%), 8 not implemented
- 2024Qualified opinionIvisan, Capiz2 of 20 prior COA recommendations fully implemented (10%), 18 not implemented
- 2024Qualified opinionJaen, Nueva Ecija17 of 53 prior COA recommendations fully implemented (32.1%), 36 not implemented
- 2024Qualified opinionJagna, Bohol20 of 40 prior COA recommendations fully implemented (50%), 20 not implemented
- 2024Qualified opinionJala-Jala, Rizal17 of 39 prior COA recommendations fully implemented (43.6%), 22 not implemented