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 opinionJaniuay, Iloilo36 of 57 prior COA recommendations fully implemented (63.2%), 21 not implemented
- 2024Adverse opinionJasaan, Misamis Oriental17 of 70 prior COA recommendations fully implemented (24.3%), 53 not implemented
- 2024Qualified opinionJavier, Leyte18 of 57 prior COA recommendations fully implemented (31.6%), 39 not implemented
- 2024Qualified opinionJiabong, Samar24 of 79 prior COA recommendations fully implemented (30.4%), 55 not implemented
- 2024Qualified opinionJimenez, Misamis Occidental13 of 32 prior COA recommendations fully implemented (40.6%), 19 not implemented
- 2024Qualified opinionJipapad, Eastern Samar21 of 70 prior COA recommendations fully implemented (30%), 49 not implemented
- 2024Qualified opinionJolo, Sulu9 of 39 prior COA recommendations fully implemented (23.1%), 30 not implemented
- 2024Opinion not statedJomalig, Quezon22 of 117 prior COA recommendations fully implemented (18.8%), 95 not implemented
- 2024Qualified opinionJose Abad Santos, Davao Occidental21 of 29 prior COA recommendations fully implemented (72.4%), 8 not implemented
- 2024Qualified opinionJose Dalman, Zamboanga del Norte22 of 55 prior COA recommendations fully implemented (40%), 33 not implemented
- 2024Qualified opinionJose Panganiban, Camarines Norte10 of 31 prior COA recommendations fully implemented (32.3%), 21 not implemented
- 2024Qualified opinionJosefina, Zamboanga del Sur15 of 26 prior COA recommendations fully implemented (57.7%), 11 not implemented
- 2024Qualified opinionJulita, Leyte6 of 13 prior COA recommendations fully implemented (46.2%), 7 not implemented
- 2024Qualified opinionKabasalan, Zamboanga Sibugay21 of 68 prior COA recommendations fully implemented (30.9%), 47 not implemented
- 2024Qualified opinionKabugao, Apayao23 of 45 prior COA recommendations fully implemented (51.1%), 22 not implemented
- 2024Qualified opinionKalawit, Zamboanga del Norte15 of 39 prior COA recommendations fully implemented (38.5%), 24 not implemented
- 2024Qualified opinionKalayaan, Palawan12 of 83 prior COA recommendations fully implemented (14.5%), 71 not implemented
- 2024Qualified opinionKapai, Lanao del Sur9 of 24 prior COA recommendations fully implemented (37.5%), 15 not implemented
- 2024Qualified opinionKapangan, Benguet34 of 48 prior COA recommendations fully implemented (70.8%), 14 not implemented
- 2024Qualified opinionKapatagan, Lanao del Norte23 of 46 prior COA recommendations fully implemented (50%), 23 not implemented
- 2024Unmodified opinionKasibu, Nueva Vizcaya60 of 79 prior COA recommendations fully implemented (75.9%), 19 not implemented