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 opinionKatipunan, Zamboanga del Norte30 of 72 prior COA recommendations fully implemented (41.7%), 42 not implemented
- 2024Qualified opinionKauswagan, Lanao del Norte40 of 138 prior COA recommendations fully implemented (29%), 98 not implemented
- 2024Opinion not statedKiangan, Ifugao20 of 41 prior COA recommendations fully implemented (48.8%), 21 not implemented
- 2024Qualified opinionKibungan, Benguet22 of 37 prior COA recommendations fully implemented (59.5%), 15 not implemented
- 2024Qualified opinionKolambugan, Lanao del Norte30 of 79 prior COA recommendations fully implemented (38%), 49 not implemented
- 2024Qualified opinionKumalarang, Zamboanga del Sur22 of 39 prior COA recommendations fully implemented (56.4%), 17 not implemented
- 2024Qualified opinionLa Libertad, Negros Oriental17 of 88 prior COA recommendations fully implemented (19.3%), 71 not implemented
- 2024Qualified opinionLa Libertad, Zamboanga del Norte26 of 50 prior COA recommendations fully implemented (52%), 24 not implemented
- 2024Qualified opinionLa Paz, Abra38 of 88 prior COA recommendations fully implemented (43.2%), 50 not implemented
- 2024Qualified opinionLa Paz, Agusan del Sur12 of 16 prior COA recommendations fully implemented (75%), 4 not implemented
- 2024Qualified opinionLa Trinidad, Benguet29 of 67 prior COA recommendations fully implemented (43.3%), 38 not implemented
- 2024Qualified opinionLabangan, Zamboanga del Sur41 of 96 prior COA recommendations fully implemented (42.7%), 55 not implemented
- 2024Qualified opinionLabason, Zamboanga del Norte27 of 52 prior COA recommendations fully implemented (51.9%), 25 not implemented
- 2024Unmodified opinionLabrador, Pangasinan9 of 26 prior COA recommendations fully implemented (34.6%), 17 not implemented
- 2024Opinion not statedLagawe, Ifugao6 of 50 prior COA recommendations fully implemented (12%), 44 not implemented
- 2024Qualified opinionLagayan, Abra40 of 124 prior COA recommendations fully implemented (32.3%), 84 not implemented
- 2024Qualified opinionLagonglong, Misamis Oriental15 of 51 prior COA recommendations fully implemented (29.4%), 36 not implemented
- 2024Qualified opinionLaguindingan, Misamis Oriental10 of 41 prior COA recommendations fully implemented (24.4%), 31 not implemented
- 2024Unmodified opinionLaguna25 of 38 prior COA recommendations fully implemented (65.8%), 13 not implemented
- 2024Qualified opinionLake Sebu, South Cotabato30 of 49 prior COA recommendations fully implemented (61.2%), 19 not implemented
- 2024Qualified opinionLakewood, Zamboanga del Sur44 of 96 prior COA recommendations fully implemented (45.8%), 52 not implemented
- 2024Qualified opinionLal-Lo, Cagayan5 of 8 prior COA recommendations fully implemented (62.5%), 1 partially, 2 not implemented