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 opinionMasbate47 of 105 prior COA recommendations fully implemented (44.8%), 58 not implemented
- 2024Opinion not statedMasinloc, Zambales30 of 65 prior COA recommendations fully implemented (46.2%), 35 not implemented
- 2024Qualified opinionMatalom, Leyte19 of 94 prior COA recommendations fully implemented (20.2%), 75 not implemented
- 2024Qualified opinionMatanao, Davao del Sur27 of 33 prior COA recommendations fully implemented (81.8%), 6 not implemented
- 2024Modified opinionMatanog, Maguindanao del Norte10 of 29 prior COA recommendations fully implemented (34.5%), 19 not implemented
- 2024Qualified opinionMatungao, Lanao del Norte21 of 68 prior COA recommendations fully implemented (30.9%), 47 not implemented
- 2024Qualified opinionMauban, Quezon36 of 54 prior COA recommendations fully implemented (66.7%), 18 not implemented
- 2024Qualified opinionMawab, Davao de Oro14 of 25 prior COA recommendations fully implemented (56%), 11 not implemented
- 2024Qualified opinionMaydolong, Eastern Samar20 of 30 prior COA recommendations fully implemented (66.7%), 10 not implemented
- 2024Opinion not statedMayoyao, Ifugao19 of 40 prior COA recommendations fully implemented (47.5%), 21 not implemented
- 2024Qualified opinionMedellin, Cebu22 of 141 prior COA recommendations fully implemented (15.6%), 119 not implemented
- 2024Qualified opinionMercedes, Camarines Norte19 of 43 prior COA recommendations fully implemented (44.2%), 24 not implemented
- 2024Qualified opinionMerida, Leyte21 of 32 prior COA recommendations fully implemented (65.6%), 11 not implemented
- 2024Qualified opinionMidsalip, Zamboanga del Sur25 of 121 prior COA recommendations fully implemented (20.7%), 96 not implemented
- 2024Qualified opinionMinalin, Pampanga23 of 53 prior COA recommendations fully implemented (43.4%), 30 not implemented
- 2024Qualified opinionMinglanilla, Cebu19 of 51 prior COA recommendations fully implemented (37.3%), 32 not implemented
- 2024Qualified opinionMogpog, Marinduque9 of 147 prior COA recommendations fully implemented (6.1%), 138 not implemented