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.
- 2024Opinion not statedLumbaca-Unayan, Lanao del Sur11 of 23 prior COA recommendations fully implemented (47.8%), 12 not implemented
- 2024Unmodified opinionLumban, Laguna30 of 46 prior COA recommendations fully implemented (65.2%), 16 not implemented
- 2024Opinion not statedLumbatan, Lanao del Sur15 of 24 prior COA recommendations fully implemented (62.5%), 9 not implemented
- 2024Qualified opinionLuna, Isabela17 of 32 prior COA recommendations fully implemented (53.1%), 15 not implemented
- 2024Qualified opinionLuna, Apayao19 of 32 prior COA recommendations fully implemented (59.4%), 13 not implemented
- 2024Qualified opinionLupao, Nueva Ecija21 of 35 prior COA recommendations fully implemented (60%), 14 not implemented
- 2024Qualified opinionLuuk, Sulu7 of 15 prior COA recommendations fully implemented (46.7%), 8 not implemented
- 2024Qualified opinionMa-Ayon, Capiz32 of 49 prior COA recommendations fully implemented (65.3%), 17 not implemented
- 2024Qualified opinionMaasim, Sarangani28 of 41 prior COA recommendations fully implemented (68.3%), 13 not implemented
- 2024Qualified opinionMaasin, Iloilo21 of 53 prior COA recommendations fully implemented (39.6%), 32 not implemented
- 2024Qualified opinionMabalacat City, Pampanga47 of 78 prior COA recommendations fully implemented (60.3%), 31 not implemented
- 2024Qualified opinionMabinay, Negros Oriental14 of 43 prior COA recommendations fully implemented (32.6%), 29 not implemented
- 2024Qualified opinionMabini, Bohol21 of 38 prior COA recommendations fully implemented (55.3%), 17 not implemented
- 2024Qualified opinionMabini, Pangasinan20 of 55 prior COA recommendations fully implemented (36.4%), 35 not implemented
- 2024Qualified opinionMabuhay, Zamboanga Sibugay20 of 38 prior COA recommendations fully implemented (52.6%), 18 not implemented
- 2024Qualified opinionMacabebe, Pampanga19 of 59 prior COA recommendations fully implemented (32.2%), 40 not implemented
- 2024Qualified opinionMaco, Davao de Oro13 of 16 prior COA recommendations fully implemented (81.3%), 3 not implemented
- 2024Unmodified opinionMaconacon, Isabela17 of 30 prior COA recommendations fully implemented (56.7%), 13 not implemented
- 2024Qualified opinionMacrohon, Southern Leyte51 of 56 prior COA recommendations fully implemented (91.1%), 5 not implemented
- 2024Qualified opinionMaddela, Quirino15 of 34 prior COA recommendations fully implemented (44.1%), 19 not implemented
- 2024Qualified opinionMadrid, Surigao del Sur21 of 31 prior COA recommendations fully implemented (67.7%), 10 not implemented
- 2024Qualified opinionMadridejos, Cebu21 of 78 prior COA recommendations fully implemented (26.9%), 57 not implemented
- 2024Opinion not statedMagalang, Pampanga41 of 67 prior COA recommendations fully implemented (61.2%), 26 not implemented
- 2024Qualified opinionMagallanes, Sorsogon37 of 115 prior COA recommendations fully implemented (32.2%), 78 not implemented