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.
- 2024Unmodified opinionMagdiwang, Romblon23 of 46 prior COA recommendations fully implemented (50%), 23 not implemented
- 2024Unmodified opinionMagsaysay, Davao del Sur12 of 15 prior COA recommendations fully implemented (80%), 3 not implemented
- 2024Unmodified opinionMagsaysay, Occidental Mindoro18 of 34 prior COA recommendations fully implemented (52.9%), 16 not implemented
- 2024Qualified opinionMagsaysay, Lanao del Norte22 of 84 prior COA recommendations fully implemented (26.2%), 62 not implemented
- 2024Qualified opinionMagsingal, Ilocos Sur17 of 50 prior COA recommendations fully implemented (34%), 33 not implemented
- 2024Qualified opinionMahaplag, Leyte21 of 72 prior COA recommendations fully implemented (29.2%), 51 not implemented
- 2024Qualified opinionMahatao, Batanes34 of 48 prior COA recommendations fully implemented (70.8%), 14 not implemented
- 2024Qualified opinionMahayag, Zamboanga del Sur31 of 52 prior COA recommendations fully implemented (59.6%), 21 not implemented
- 2024Qualified opinionMahinog, Camiguin16 of 27 prior COA recommendations fully implemented (59.3%), 11 not implemented
- 2024Qualified opinionMainit, Surigao del Norte19 of 31 prior COA recommendations fully implemented (61.3%), 12 not implemented
- 2024Qualified opinionMalabuyoc, Cebu18 of 43 prior COA recommendations fully implemented (41.9%), 25 not implemented
- 2024Qualified opinionMalay, Aklan42 of 58 prior COA recommendations fully implemented (72.4%), 16 not implemented
- 2024Unmodified opinionMalita, Davao Occidental17 of 19 prior COA recommendations fully implemented (89.5%), 2 not implemented
- 2024Unmodified opinionMallig, Isabela33 of 41 prior COA recommendations fully implemented (80.5%), 8 not implemented
- 2024Qualified opinionMalungon, Sarangani29 of 69 prior COA recommendations fully implemented (42%), 40 not implemented
- 2024Qualified opinionMaluso, Basilan19 of 30 prior COA recommendations fully implemented (63.3%), 11 not implemented