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 opinionNorala, South Cotabato24 of 39 prior COA recommendations fully implemented (61.5%), 15 not implemented
- 2024Qualified opinionNorzagaray, Bulacan24 of 58 prior COA recommendations fully implemented (41.4%), 34 not implemented
- 2024Qualified opinionNoveleta, Cavite21 of 33 prior COA recommendations fully implemented (63.6%), 12 not implemented
- 2024Qualified opinionNueva Ecija34 of 72 prior COA recommendations fully implemented (47.2%), 38 not implemented
- 2024Qualified opinionNueva Era, Ilocos Norte16 of 32 prior COA recommendations fully implemented (50%), 16 not implemented
- 2024Qualified opinionNueva Vizcaya61 of 103 prior COA recommendations fully implemented (59.2%), 42 not implemented
- 2024Qualified opinionNunungan, Lanao del Norte9 of 21 prior COA recommendations fully implemented (42.9%), 12 not implemented
- 2024Qualified opinionOccidental Mindoro18 of 33 prior COA recommendations fully implemented (54.5%), 15 not implemented
- 2024Qualified opinionOdiongan, Romblon55 of 97 prior COA recommendations fully implemented (56.7%), 42 not implemented
- 2024Qualified opinionOld Panamao, Sulu4 of 15 prior COA recommendations fully implemented (26.7%), 11 not implemented
- 2024Qualified opinionOlutanga, Zamboanga Sibugay27 of 53 prior COA recommendations fully implemented (50.9%), 26 not implemented
- 2024Qualified opinionOpol, Misamis Oriental18 of 59 prior COA recommendations fully implemented (30.5%), 41 not implemented
- 2024Qualified opinionOrani, Bataan16 of 54 prior COA recommendations fully implemented (29.6%), 38 not implemented
- 2024Qualified opinionOras, Eastern Samar32 of 66 prior COA recommendations fully implemented (48.5%), 34 not implemented
- 2024Qualified opinionOriental Mindoro43 of 130 prior COA recommendations fully implemented (33.1%), 87 not implemented
- 2024Qualified opinionOrion, Bataan30 of 72 prior COA recommendations fully implemented (41.7%), 42 not implemented
- 2024Qualified opinionOslob, Cebu21 of 43 prior COA recommendations fully implemented (48.8%), 22 not implemented
- 2024Qualified opinionPadre Garcia, Batangas40 of 72 prior COA recommendations fully implemented (55.6%), 32 not implemented
- 2024Qualified opinionPagalungan, Maguindanao del Sur8 of 13 prior COA recommendations fully implemented (61.5%), 5 not implemented
- 2024Qualified opinionPaglat, Maguindanao del Sur8 of 17 prior COA recommendations fully implemented (47.1%), 9 not implemented
- 2024Unmodified opinionPagsanjan, Laguna18 of 44 prior COA recommendations fully implemented (40.9%), 26 not implemented