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 opinionParanas, Samar38 of 85 prior COA recommendations fully implemented (44.7%), 47 not implemented
- 2024Qualified opinionParang, Sulu10 of 69 prior COA recommendations fully implemented (14.5%), 59 not implemented
- 2024Modified opinionParang, Maguindanao del Norte8 of 16 prior COA recommendations fully implemented (50%), 8 not implemented
- 2024Unmodified opinionPasay City83 of 107 prior COA recommendations fully implemented (77.6%), 24 not implemented
- 2024Qualified opinionPasil, Kalinga17 of 41 prior COA recommendations fully implemented (41.5%), 24 not implemented
- 2024Qualified opinionPastrana, Leyte20 of 48 prior COA recommendations fully implemented (41.7%), 28 not implemented
- 2024Qualified opinionPateros29 of 41 prior COA recommendations fully implemented (70.7%), 12 not implemented
- 2024Qualified opinionPatikul, Sulu13 of 52 prior COA recommendations fully implemented (25%), 39 not implemented
- 2024Qualified opinionPatnanungan, Quezon15 of 35 prior COA recommendations fully implemented (42.9%), 20 not implemented
- 2024Qualified opinionPayao, Zamboanga Sibugay31 of 61 prior COA recommendations fully implemented (50.8%), 30 not implemented
- 2024Qualified opinionPiddig, Ilocos Norte24 of 62 prior COA recommendations fully implemented (38.7%), 38 not implemented
- 2024Qualified opinionPilar, Surigao del Norte6 of 9 prior COA recommendations fully implemented (66.7%), 3 not implemented
- 2024Qualified opinionPilar, Cebu11 of 34 prior COA recommendations fully implemented (32.4%), 23 not implemented
- 2024Qualified opinionPilar, Bohol17 of 43 prior COA recommendations fully implemented (39.5%), 26 not implemented
- 2024Opinion not statedPilar, Abra4 of 13 prior COA recommendations fully implemented (30.8%), 9 not implemented
- 2024Qualified opinionPinabacdao, Samar22 of 53 prior COA recommendations fully implemented (41.5%), 31 not implemented
- 2024Qualified opinionPinamungajan, Cebu41 of 55 prior COA recommendations fully implemented (74.5%), 14 not implemented
- 2024Qualified opinionPinili, Ilocos Norte10 of 33 prior COA recommendations fully implemented (30.3%), 23 not implemented