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 opinionQuezon, Nueva Vizcaya69 of 97 prior COA recommendations fully implemented (71.1%), 28 not implemented
- 2024Qualified opinionQuezon, Nueva Ecija21 of 36 prior COA recommendations fully implemented (58.3%), 15 not implemented
- 2024Qualified opinionQuezon, Isabela19 of 27 prior COA recommendations fully implemented (70.4%), 8 not implemented
- 2024Qualified opinionQuezon, Palawan29 of 48 prior COA recommendations fully implemented (60.4%), 19 not implemented
- 2024Unmodified opinionQuezon City51 of 82 prior COA recommendations fully implemented (62.2%), 31 not implemented
- 2024Qualified opinionQuinapondan, Eastern Samar6 of 10 prior COA recommendations fully implemented (60%), 4 not implemented
- 2024Unmodified opinionQuirino, Isabela12 of 16 prior COA recommendations fully implemented (75%), 1 partially, 3 not implemented
- 2024Unmodified opinionQuirino, Ilocos Sur8 of 18 prior COA recommendations fully implemented (44.4%), 10 not implemented
- 2024Qualified opinionRamon, Isabela10 of 26 prior COA recommendations fully implemented (38.5%), 16 not implemented
- 2024Qualified opinionRamon Magsaysay, Zamboanga del Sur33 of 40 prior COA recommendations fully implemented (82.5%), 7 not implemented
- 2024Opinion not statedRamos, Tarlac23 of 48 prior COA recommendations fully implemented (47.9%), 25 not implemented
- 2024Qualified opinionReal, Quezon23 of 35 prior COA recommendations fully implemented (65.7%), 12 not implemented
- 2024Unmodified opinionRizal, Nueva Ecija31 of 48 prior COA recommendations fully implemented (64.6%), 17 not implemented
- 2024Qualified opinionRizal, Occidental Mindoro10 of 37 prior COA recommendations fully implemented (27%), 27 not implemented
- 2024Qualified opinionRizal, Kalinga22 of 27 prior COA recommendations fully implemented (81.5%), 5 not implemented
- 2024Qualified opinionRizal, Zamboanga del Norte31 of 47 prior COA recommendations fully implemented (66%), 16 not implemented
- 2024Qualified opinionRizal, Laguna37 of 50 prior COA recommendations fully implemented (74%), 13 not implemented
- 2024Qualified opinionRodriguez, Rizal23 of 43 prior COA recommendations fully implemented (53.5%), 20 not implemented
- 2024Qualified opinionRomblon, Romblon15 of 87 prior COA recommendations fully implemented (17.2%), 72 not implemented
- 2024Qualified opinionRomblon67 of 120 prior COA recommendations fully implemented (55.8%), 53 not implemented
- 2024Qualified opinionRonda, Cebu16 of 49 prior COA recommendations fully implemented (32.7%), 33 not implemented
- 2024Qualified opinionRosario, Agusan del Sur14 of 38 prior COA recommendations fully implemented (36.8%), 24 not implemented
- 2024Qualified opinionRosario, Cavite9 of 14 prior COA recommendations fully implemented (64.3%), 5 not implemented
- 2024Qualified opinionRosario, Batangas87 of 161 prior COA recommendations fully implemented (54%), 74 not implemented
- 2024Qualified opinionRoseller Lim, Zamboanga Sibugay15 of 59 prior COA recommendations fully implemented (25.4%), 44 not implemented
- 2024Qualified opinionRoxas, Palawan17 of 29 prior COA recommendations fully implemented (58.6%), 12 not implemented