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 opinionAlicia, Bohol15 of 37 prior COA recommendations fully implemented (40.5%), 22 not implemented
- 2024Qualified opinionAlicia, Zamboanga Sibugay15 of 44 prior COA recommendations fully implemented (34.1%), 29 not implemented
- 2024Qualified opinionAlilem, Ilocos Sur15 of 21 prior COA recommendations fully implemented (71.4%), 6 not implemented
- 2024Qualified opinionAlitagtag, Batangas37 of 59 prior COA recommendations fully implemented (62.7%), 22 not implemented
- 2024Qualified opinionAllacapan, Cagayan5 of 12 prior COA recommendations fully implemented (41.7%), 4 partially, 3 not implemented
- 2024Qualified opinionAlmeria, Biliran45 of 60 prior COA recommendations fully implemented (75%), 15 not implemented
- 2024Qualified opinionAloguinsan, Cebu15 of 59 prior COA recommendations fully implemented (25.4%), 44 not implemented
- 2024Qualified opinionAloran, Misamis Occidental19 of 34 prior COA recommendations fully implemented (55.9%), 15 not implemented
- 2024Qualified opinionAlubijid, Misamis Oriental30 of 60 prior COA recommendations fully implemented (50%), 30 not implemented
- 2024Unmodified opinionAmbaguio, Nueva Vizcaya53 of 85 prior COA recommendations fully implemented (62.4%), 32 not implemented
- 2024Qualified opinionAmpatuan, Maguindanao del Sur9 of 14 prior COA recommendations fully implemented (64.3%), 5 not implemented
- 2024Qualified opinionAnahawan, Southern Leyte25 of 56 prior COA recommendations fully implemented (44.6%), 31 not implemented
- 2024Opinion not statedAnao, Tarlac31 of 71 prior COA recommendations fully implemented (43.7%), 40 not implemented
- 2024Qualified opinionAngat, Bulacan26 of 51 prior COA recommendations fully implemented (51%), 25 not implemented
- 2024Qualified opinionAngono, Rizal31 of 48 prior COA recommendations fully implemented (64.6%), 17 not implemented
- 2024Qualified opinionAnilao, Iloilo16 of 38 prior COA recommendations fully implemented (42.1%), 22 not implemented
- 2024Unmodified opinionAnini-Y, Antique16 of 35 prior COA recommendations fully implemented (45.7%), 19 not implemented
- 2024Qualified opinionAntequera, Bohol21 of 33 prior COA recommendations fully implemented (63.6%), 12 not implemented
- 2024Qualified opinionApalit, Pampanga18 of 51 prior COA recommendations fully implemented (35.3%), 33 not implemented
- 2024Qualified opinionAparri, Cagayan14 of 18 prior COA recommendations fully implemented (77.8%), 3 partially, 1 not implemented
- 2024Qualified opinionApayao28 of 60 prior COA recommendations fully implemented (46.7%), 32 not implemented
- 2024Qualified opinionAraceli, Palawan11 of 36 prior COA recommendations fully implemented (30.6%), 25 not implemented
- 2024Adverse opinionArgao, Cebu16 of 75 prior COA recommendations fully implemented (21.3%), 59 not implemented
- 2024Unmodified opinionAritao, Nueva Vizcaya49 of 68 prior COA recommendations fully implemented (72.1%), 19 not implemented