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 opinionSablayan, Occidental Mindoro24 of 65 prior COA recommendations fully implemented (36.9%), 41 not implemented
- 2024Qualified opinionSabtang, Batanes50 of 72 prior COA recommendations fully implemented (69.4%), 22 not implemented
- 2024Qualified opinionSagbayan, Bohol12 of 24 prior COA recommendations fully implemented (50%), 12 not implemented
- 2024Qualified opinionSaguday, Quirino14 of 29 prior COA recommendations fully implemented (48.3%), 15 not implemented
- 2024Modified opinionSagñay, Camarines Sur36 of 73 prior COA recommendations fully implemented (49.3%), 37 not implemented
- 2024Unmodified opinionSalcedo, Ilocos Sur49 of 70 prior COA recommendations fully implemented (70%), 21 not implemented
- 2024Qualified opinionSalcedo, Eastern Samar9 of 18 prior COA recommendations fully implemented (50%), 9 not implemented
- 2024Qualified opinionSalug, Zamboanga del Norte47 of 72 prior COA recommendations fully implemented (65.3%), 25 not implemented
- 2024Qualified opinionSalvador, Lanao del Norte18 of 50 prior COA recommendations fully implemented (36%), 32 not implemented
- 2024Qualified opinionSamal, Bataan23 of 51 prior COA recommendations fully implemented (45.1%), 28 not implemented
- 2024Qualified opinionSamboan, Cebu15 of 44 prior COA recommendations fully implemented (34.1%), 29 not implemented
- 2024Qualified opinionSan Agustin, Romblon39 of 78 prior COA recommendations fully implemented (50%), 39 not implemented
- 2024Qualified opinionSan Andres, Romblon32 of 84 prior COA recommendations fully implemented (38.1%), 52 not implemented
- 2024Qualified opinionSan Andres, Quezon10 of 35 prior COA recommendations fully implemented (28.6%), 25 not implemented
- 2024Qualified opinionSan Antonio, Nueva Ecija15 of 27 prior COA recommendations fully implemented (55.6%), 12 not implemented
- 2024Opinion not statedSan Antonio, Zambales36 of 45 prior COA recommendations fully implemented (80%), 9 not implemented
- 2024Qualified opinionSan Dionisio, Iloilo32 of 82 prior COA recommendations fully implemented (39%), 50 not implemented
- 2024Unmodified opinionSan Emilio, Ilocos Sur26 of 41 prior COA recommendations fully implemented (63.4%), 15 not implemented
- 2024Unmodified opinionSan Esteban, Ilocos Sur9 of 21 prior COA recommendations fully implemented (42.9%), 12 not implemented
- 2024Opinion not statedSan Felipe, Zambales22 of 53 prior COA recommendations fully implemented (41.5%), 31 not implemented