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 opinionArteche, Eastern Samar27 of 57 prior COA recommendations fully implemented (47.4%), 30 not implemented
- 2024Qualified opinionAsingan, Pangasinan36 of 71 prior COA recommendations fully implemented (50.7%), 35 not implemented
- 2024Unmodified opinionAsipulo, Ifugao14 of 19 prior COA recommendations fully implemented (73.7%), 5 not implemented
- 2024Qualified opinionAsturias, Cebu18 of 23 prior COA recommendations fully implemented (78.3%), 5 not implemented
- 2024Qualified opinionAtok, Benguet13 of 51 prior COA recommendations fully implemented (25.5%), 38 not implemented
- 2024Qualified opinionAurora43 of 71 prior COA recommendations fully implemented (60.6%), 28 not implemented
- 2024Qualified opinionAurora, Zamboanga del Sur45 of 97 prior COA recommendations fully implemented (46.4%), 52 not implemented
- 2024Qualified opinionAyungon, Negros Oriental12 of 49 prior COA recommendations fully implemented (24.5%), 37 not implemented
- 2024Qualified opinionBaco, Oriental Mindoro53 of 123 prior COA recommendations fully implemented (43.1%), 70 not implemented
- 2024Qualified opinionBacong, Negros Oriental34 of 117 prior COA recommendations fully implemented (29.1%), 83 not implemented
- 2024Adverse opinionBadian, Cebu21 of 58 prior COA recommendations fully implemented (36.2%), 37 not implemented
- 2024Qualified opinionBadoc, Ilocos Norte9 of 24 prior COA recommendations fully implemented (37.5%), 15 not implemented
- 2024Qualified opinionBagamanoc, Catanduanes49 of 128 prior COA recommendations fully implemented (38.3%), 79 not implemented
- 2024Qualified opinionBagulin, La Union21 of 71 prior COA recommendations fully implemented (29.6%), 50 not implemented
- 2024Qualified opinionBakun, Benguet41 of 95 prior COA recommendations fully implemented (43.2%), 54 not implemented
- 2024Qualified opinionBalagtas, Bulacan25 of 46 prior COA recommendations fully implemented (54.3%), 21 not implemented
- 2024Qualified opinionBalamban, Cebu26 of 29 prior COA recommendations fully implemented (89.7%), 3 not implemented