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 opinionMamburao, Occidental Mindoro20 of 49 prior COA recommendations fully implemented (40.8%), 29 not implemented
- 2024Qualified opinionMambusao, Capiz24 of 34 prior COA recommendations fully implemented (70.6%), 10 not implemented
- 2024Qualified opinionManabo, Abra23 of 53 prior COA recommendations fully implemented (43.4%), 30 not implemented
- 2024Qualified opinionManaoag, Pangasinan38 of 113 prior COA recommendations fully implemented (33.6%), 75 not implemented
- 2024Qualified opinionMangatarem, Pangasinan22 of 40 prior COA recommendations fully implemented (55%), 18 not implemented
- 2024Qualified opinionManjuyod, Negros Oriental7 of 61 prior COA recommendations fully implemented (11.5%), 54 not implemented
- 2024Qualified opinionMankayan, Benguet49 of 70 prior COA recommendations fully implemented (70%), 21 not implemented
- 2024Qualified opinionManticao, Misamis Oriental9 of 46 prior COA recommendations fully implemented (19.6%), 37 not implemented
- 2024Qualified opinionMarabut, Samar18 of 43 prior COA recommendations fully implemented (41.9%), 25 not implemented
- 2024Qualified opinionMaragusan, Davao de Oro11 of 13 prior COA recommendations fully implemented (84.6%), 2 not implemented
- 2024Modified opinionMarcos, Ilocos Norte10 of 16 prior COA recommendations fully implemented (62.5%), 6 not implemented
- 2024Qualified opinionMargosatubig, Zamboanga del Sur29 of 66 prior COA recommendations fully implemented (43.9%), 37 not implemented
- 2024Qualified opinionMaribojoc, Bohol12 of 14 prior COA recommendations fully implemented (85.7%), 2 not implemented
- 2024Qualified opinionMarilao, Bulacan36 of 54 prior COA recommendations fully implemented (66.7%), 18 not implemented
- 2024Qualified opinionMarinduque39 of 119 prior COA recommendations fully implemented (32.8%), 80 not implemented
- 2024Qualified opinionMariveles, Bataan28 of 80 prior COA recommendations fully implemented (35%), 52 not implemented
- 2024Qualified opinionMarogong, Lanao del Sur16 of 20 prior COA recommendations fully implemented (80%), 4 not implemented
- 2024Qualified opinionMasantol, Pampanga22 of 60 prior COA recommendations fully implemented (36.7%), 38 not implemented