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 opinionMolave, Zamboanga del Sur25 of 44 prior COA recommendations fully implemented (56.8%), 19 not implemented
- 2024Qualified opinionMonkayo, Davao de Oro12 of 16 prior COA recommendations fully implemented (75%), 4 not implemented
- 2024Qualified opinionMontevista, Davao de Oro17 of 26 prior COA recommendations fully implemented (65.4%), 9 not implemented
- 2024Qualified opinionMorong, Bataan37 of 80 prior COA recommendations fully implemented (46.3%), 43 not implemented
- 2024Qualified opinionMorong, Rizal28 of 63 prior COA recommendations fully implemented (44.4%), 35 not implemented
- 2024Unmodified opinionMountain Province28 of 46 prior COA recommendations fully implemented (60.9%), 18 not implemented
- 2024Unmodified opinionMulanay, Quezon32 of 43 prior COA recommendations fully implemented (74.4%), 11 not implemented
- 2024Qualified opinionMulondo, Lanao del Sur16 of 22 prior COA recommendations fully implemented (72.7%), 6 not implemented
- 2024Qualified opinionMutia, Zamboanga del Norte28 of 48 prior COA recommendations fully implemented (58.3%), 20 not implemented
- 2024Qualified opinionNaawan, Misamis Oriental26 of 48 prior COA recommendations fully implemented (54.2%), 22 not implemented
- 2024Qualified opinionNabua, Camarines Sur39 of 104 prior COA recommendations fully implemented (37.5%), 65 not implemented
- 2024Qualified opinionNabunturan, Davao de Oro15 of 17 prior COA recommendations fully implemented (88.2%), 2 not implemented
- 2024Qualified opinionNaga, Zamboanga Sibugay51 of 120 prior COA recommendations fully implemented (42.5%), 69 not implemented
- 2024Qualified opinionNagbukel, Ilocos Sur9 of 21 prior COA recommendations fully implemented (42.9%), 12 not implemented
- 2024Qualified opinionNagtipunan, Quirino17 of 39 prior COA recommendations fully implemented (43.6%), 22 not implemented
- 2024Qualified opinionNaguilian, La Union25 of 68 prior COA recommendations fully implemented (36.8%), 43 not implemented
- 2024Qualified opinionNampicuan, Nueva Ecija25 of 36 prior COA recommendations fully implemented (69.4%), 11 not implemented
- 2024Qualified opinionNarra, Palawan23 of 47 prior COA recommendations fully implemented (48.9%), 24 not implemented
- 2024Qualified opinionNarvacan, Ilocos Sur27 of 81 prior COA recommendations fully implemented (33.3%), 54 not implemented
- 2024Qualified opinionNatividad, Pangasinan27 of 63 prior COA recommendations fully implemented (42.9%), 36 not implemented
- 2024Unmodified opinionNatonin, Mountain Province16 of 23 prior COA recommendations fully implemented (69.6%), 7 not implemented
- 2024Qualified opinionNaujan, Oriental Mindoro65 of 143 prior COA recommendations fully implemented (45.5%), 78 not implemented
- 2024Qualified opinionNegros Oriental36 of 122 prior COA recommendations fully implemented (29.5%), 86 not implemented
- 2024Unmodified opinionNew Corella, Davao del Norte27 of 31 prior COA recommendations fully implemented (87.1%), 4 not implemented