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 opinionPagudpud, Ilocos Norte9 of 22 prior COA recommendations fully implemented (40.9%), 13 not implemented
- 2024Qualified opinionPalapag, Northern Samar31 of 47 prior COA recommendations fully implemented (66%), 16 not implemented
- 2024Qualified opinionPalauig, Zambales33 of 76 prior COA recommendations fully implemented (43.4%), 43 not implemented
- 2024Qualified opinionPalawan41 of 61 prior COA recommendations fully implemented (67.2%), 20 not implemented
- 2024Qualified opinionPalo, Leyte21 of 48 prior COA recommendations fully implemented (43.8%), 27 not implemented
- 2024Qualified opinionPalompon, Leyte7 of 115 prior COA recommendations fully implemented (6.1%), 108 not implemented
- 2024Qualified opinionPaluan, Occidental Mindoro15 of 37 prior COA recommendations fully implemented (40.5%), 22 not implemented
- 2024Qualified opinionPampanga44 of 98 prior COA recommendations fully implemented (44.9%), 54 not implemented
- 2024Qualified opinionPamplona, Cagayan3 of 8 prior COA recommendations fully implemented (37.5%), 4 partially, 1 not implemented
- 2024Qualified opinionPandami, Sulu1 of 10 prior COA recommendations fully implemented (10%), 9 not implemented
- 2024Qualified opinionPandan, Catanduanes32 of 78 prior COA recommendations fully implemented (41%), 46 not implemented
- 2024Qualified opinionPandan, Antique10 of 25 prior COA recommendations fully implemented (40%), 15 not implemented
- 2024Qualified opinionPanganiban, Catanduanes55 of 85 prior COA recommendations fully implemented (64.7%), 30 not implemented
- 2024Qualified opinionPangasinan36 of 107 prior COA recommendations fully implemented (33.6%), 71 not implemented
- 2024Qualified opinionPanglao, Bohol19 of 41 prior COA recommendations fully implemented (46.3%), 22 not implemented
- 2024Qualified opinionPangutaran, Sulu1 of 9 prior COA recommendations fully implemented (11.1%), 8 not implemented
- 2024Qualified opinionPanitan, Capiz23 of 46 prior COA recommendations fully implemented (50%), 23 not implemented
- 2024Qualified opinionPantabangan, Nueva Ecija48 of 86 prior COA recommendations fully implemented (55.8%), 38 not implemented
- 2024Qualified opinionPaoay, Ilocos Norte20 of 57 prior COA recommendations fully implemented (35.1%), 37 not implemented
- 2024Qualified opinionParacale, Camarines Norte14 of 69 prior COA recommendations fully implemented (20.3%), 55 not implemented
- 2024Unmodified opinionParacelis, Mountain Province5 of 9 prior COA recommendations fully implemented (55.6%), 4 not implemented