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 opinionLala, Lanao del Norte17 of 24 prior COA recommendations fully implemented (70.8%), 7 not implemented
- 2024Qualified opinionLambunao, Iloilo22 of 59 prior COA recommendations fully implemented (37.3%), 37 not implemented
- 2024Qualified opinionLamut, Ifugao15 of 30 prior COA recommendations fully implemented (50%), 15 not implemented
- 2024Qualified opinionLanao del Norte47 of 93 prior COA recommendations fully implemented (50.5%), 46 not implemented
- 2024Unmodified opinionLanao del Sur3 of 5 prior COA recommendations fully implemented (60%), 2 not implemented
- 2024Qualified opinionLanuza, Surigao del Sur19 of 26 prior COA recommendations fully implemented (73.1%), 7 not implemented
- 2024Qualified opinionLapuyan, Zamboanga del Sur20 of 32 prior COA recommendations fully implemented (62.5%), 12 not implemented
- 2024Qualified opinionLaua-An, Antique8 of 18 prior COA recommendations fully implemented (44.4%), 10 not implemented
- 2024Qualified opinionLebak, Sultan Kudarat16 of 24 prior COA recommendations fully implemented (66.7%), 8 not implemented
- 2024Qualified opinionLeganes, Iloilo13 of 86 prior COA recommendations fully implemented (15.1%), 73 not implemented
- 2024Opinion not statedLemery, Batangas24 of 50 prior COA recommendations fully implemented (48%), 26 not implemented
- 2024Qualified opinionLeon, Iloilo10 of 47 prior COA recommendations fully implemented (21.3%), 37 not implemented
- 2024Qualified opinionLeon T. Postigo, Zamboanga del Norte25 of 66 prior COA recommendations fully implemented (37.9%), 41 not implemented
- 2024Opinion not statedLian, Batangas18 of 45 prior COA recommendations fully implemented (40%), 27 not implemented
- 2024Qualified opinionLianga, Surigao del Sur12 of 30 prior COA recommendations fully implemented (40%), 18 not implemented
- 2024Qualified opinionLibertad, Antique12 of 25 prior COA recommendations fully implemented (48%), 13 not implemented
- 2024Qualified opinionLibjo, Dinagat Islands14 of 28 prior COA recommendations fully implemented (50%), 14 not implemented