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 opinionSan Fernando, Romblon16 of 48 prior COA recommendations fully implemented (33.3%), 32 not implemented
- 2024Qualified opinionSan Fernando, Cebu3 of 27 prior COA recommendations fully implemented (11.1%), 24 not implemented
- 2024Unmodified opinionSan Francisco, Quezon33 of 51 prior COA recommendations fully implemented (64.7%), 18 not implemented
- 2024Qualified opinionSan Francisco, Agusan del Sur12 of 16 prior COA recommendations fully implemented (75%), 4 not implemented
- 2024Qualified opinionSan Ildefonso, Bulacan14 of 33 prior COA recommendations fully implemented (42.4%), 19 not implemented
- 2024Qualified opinionSan Ildefonso, Ilocos Sur17 of 27 prior COA recommendations fully implemented (63%), 10 not implemented
- 2024Qualified opinionSan Isidro, Leyte32 of 68 prior COA recommendations fully implemented (47.1%), 36 not implemented
- 2024Qualified opinionSan Isidro, Bohol24 of 54 prior COA recommendations fully implemented (44.4%), 30 not implemented
- 2024Qualified opinionSan Jacinto, Pangasinan40 of 99 prior COA recommendations fully implemented (40.4%), 59 not implemented
- 2024Qualified opinionSan Jorge, Samar36 of 89 prior COA recommendations fully implemented (40.4%), 53 not implemented
- 2024Qualified opinionSan Jose, Romblon16 of 48 prior COA recommendations fully implemented (33.3%), 32 not implemented
- 2024Qualified opinionSan Jose, Dinagat Islands6 of 17 prior COA recommendations fully implemented (35.3%), 11 not implemented
- 2024Modified opinionSan Jose, Camarines Sur24 of 92 prior COA recommendations fully implemented (26.1%), 68 not implemented
- 2024Adverse opinionSan Jose, Antique7 of 28 prior COA recommendations fully implemented (25%), 21 not implemented
- 2024Unmodified opinionSan Jose City, Nueva Ecija35 of 47 prior COA recommendations fully implemented (74.5%), 12 not implemented
- 2024Qualified opinionSan Jose De Buan, Samar21 of 103 prior COA recommendations fully implemented (20.4%), 82 not implemented