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.
- 2024Modified opinionLibmanan, Camarines Sur11 of 71 prior COA recommendations fully implemented (15.5%), 60 not implemented
- 2024Opinion not statedLidlidda, Ilocos Sur23 of 31 prior COA recommendations fully implemented (74.2%), 8 not implemented
- 2024Qualified opinionLila, Bohol9 of 23 prior COA recommendations fully implemented (39.1%), 14 not implemented
- 2024Unmodified opinionLiloan, Cebu15 of 32 prior COA recommendations fully implemented (46.9%), 17 not implemented
- 2024Qualified opinionLiloy, Zamboanga del Norte41 of 69 prior COA recommendations fully implemented (59.4%), 28 not implemented
- 2024Qualified opinionLimay, Bataan97 of 124 prior COA recommendations fully implemented (78.2%), 27 not implemented
- 2024Qualified opinionLinamon, Lanao del Norte25 of 66 prior COA recommendations fully implemented (37.9%), 41 not implemented
- 2024Qualified opinionLinapacan, Palawan39 of 126 prior COA recommendations fully implemented (31%), 87 not implemented
- 2024Unmodified opinionLlanera, Nueva Ecija25 of 56 prior COA recommendations fully implemented (44.6%), 31 not implemented
- 2024Qualified opinionLoay, Bohol11 of 27 prior COA recommendations fully implemented (40.7%), 16 not implemented
- 2024Opinion not statedLobo, Batangas14 of 28 prior COA recommendations fully implemented (50%), 14 not implemented
- 2024Qualified opinionLoboc, Bohol13 of 22 prior COA recommendations fully implemented (59.1%), 9 not implemented
- 2024Qualified opinionLooc, Romblon15 of 25 prior COA recommendations fully implemented (60%), 10 not implemented
- 2024Qualified opinionLoon, Bohol22 of 41 prior COA recommendations fully implemented (53.7%), 19 not implemented
- 2024Qualified opinionLopez Jaena, Misamis Occidental26 of 37 prior COA recommendations fully implemented (70.3%), 11 not implemented
- 2024Qualified opinionLoreto, Dinagat Islands13 of 22 prior COA recommendations fully implemented (59.1%), 9 not implemented
- 2024Qualified opinionLuba, Abra10 of 25 prior COA recommendations fully implemented (40%), 15 not implemented
- 2024Unmodified opinionLubuagan, Kalinga14 of 24 prior COA recommendations fully implemented (58.3%), 10 not implemented
- 2024Qualified opinionLugait, Misamis Oriental7 of 21 prior COA recommendations fully implemented (33.3%), 14 not implemented
- 2024Qualified opinionLugus, Sulu1 of 12 prior COA recommendations fully implemented (8.3%), 11 not implemented