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 opinionPitogo, Zamboanga del Sur52 of 100 prior COA recommendations fully implemented (52%), 48 not implemented
- 2024Qualified opinionPitogo, Quezon10 of 31 prior COA recommendations fully implemented (32.3%), 21 not implemented
- 2024Qualified opinionPiñan, Zamboanga del Norte24 of 31 prior COA recommendations fully implemented (77.4%), 7 not implemented
- 2024Qualified opinionPlacer, Masbate29 of 74 prior COA recommendations fully implemented (39.2%), 45 not implemented
- 2024Qualified opinionPlaridel, Misamis Occidental23 of 60 prior COA recommendations fully implemented (38.3%), 37 not implemented
- 2024Qualified opinionPlaridel, Bulacan31 of 44 prior COA recommendations fully implemented (70.5%), 13 not implemented
- 2024Qualified opinionPolanco, Zamboanga del Norte15 of 34 prior COA recommendations fully implemented (44.1%), 19 not implemented
- 2024Qualified opinionPoona Piagapo, Lanao del Norte10 of 75 prior COA recommendations fully implemented (13.3%), 65 not implemented
- 2024Qualified opinionPoro, Cebu6 of 51 prior COA recommendations fully implemented (11.8%), 45 not implemented
- 2024Qualified opinionPres. Manuel A. Roxas, Zamboanga del Norte40 of 56 prior COA recommendations fully implemented (71.4%), 16 not implemented
- 2024Qualified opinionPresident Carlos P. Garcia, Bohol10 of 25 prior COA recommendations fully implemented (40%), 15 not implemented
- 2024Qualified opinionPresident Roxas, Capiz27 of 41 prior COA recommendations fully implemented (65.9%), 14 not implemented
- 2024Qualified opinionProsperidad, Agusan del Sur11 of 16 prior COA recommendations fully implemented (68.8%), 5 not implemented
- 2024Modified opinionPudtol, Apayao14 of 38 prior COA recommendations fully implemented (36.8%), 24 not implemented
- 2024Opinion not statedPura, Tarlac18 of 33 prior COA recommendations fully implemented (54.5%), 15 not implemented