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 Juan, Ilocos Sur22 of 43 prior COA recommendations fully implemented (51.2%), 21 not implemented
- 2024Qualified opinionSan Julian, Eastern Samar5 of 9 prior COA recommendations fully implemented (55.6%), 4 not implemented
- 2024Qualified opinionSan Leonardo, Nueva Ecija11 of 32 prior COA recommendations fully implemented (34.4%), 21 not implemented
- 2024Qualified opinionSan Lorenzo Ruiz, Camarines Norte18 of 46 prior COA recommendations fully implemented (39.1%), 28 not implemented
- 2024Qualified opinionSan Luis, Agusan del Sur11 of 34 prior COA recommendations fully implemented (32.4%), 23 not implemented
- 2024Opinion not statedSan Luis, Aurora39 of 76 prior COA recommendations fully implemented (51.3%), 37 not implemented
- 2024Opinion not statedSan Luis, Batangas20 of 58 prior COA recommendations fully implemented (34.5%), 38 not implemented
- 2024Unmodified opinionSan Manuel, Isabela6 of 7 prior COA recommendations fully implemented (85.7%), 1 partially
- 2024Qualified opinionSan Manuel, Pangasinan19 of 49 prior COA recommendations fully implemented (38.8%), 30 not implemented
- 2024Opinion not statedSan Manuel, Tarlac29 of 77 prior COA recommendations fully implemented (37.7%), 48 not implemented
- 2024Unmodified opinionSan Marcelino, Zambales37 of 51 prior COA recommendations fully implemented (72.5%), 14 not implemented
- 2024Qualified opinionSan Mariano, Isabela21 of 33 prior COA recommendations fully implemented (63.6%), 12 not implemented
- 2024Qualified opinionSan Mateo, Isabela31 of 77 prior COA recommendations fully implemented (40.3%), 46 not implemented
- 2024Qualified opinionSan Mateo, Rizal27 of 88 prior COA recommendations fully implemented (30.7%), 61 not implemented
- 2024Qualified opinionSan Miguel, Catanduanes38 of 63 prior COA recommendations fully implemented (60.3%), 25 not implemented
- 2024Qualified opinionSan Miguel, Surigao del Sur21 of 30 prior COA recommendations fully implemented (70%), 9 not implemented
- 2024Qualified opinionSan Miguel, Bohol19 of 54 prior COA recommendations fully implemented (35.2%), 35 not implemented
- 2024Qualified opinionSan Miguel, Zamboanga del Sur49 of 117 prior COA recommendations fully implemented (41.9%), 68 not implemented
- 2024Opinion not statedSan Narciso, Zambales36 of 72 prior COA recommendations fully implemented (50%), 36 not implemented
- 2024Qualified opinionSan Nicolas, Pangasinan20 of 49 prior COA recommendations fully implemented (40.8%), 29 not implemented
- 2024Opinion not statedSan Nicolas, Batangas10 of 40 prior COA recommendations fully implemented (25%), 30 not implemented
- 2024Qualified opinionSan Pablo, Isabela9 of 26 prior COA recommendations fully implemented (34.6%), 17 not implemented
- 2024Qualified opinionSan Pablo, Zamboanga del Sur19 of 70 prior COA recommendations fully implemented (27.1%), 51 not implemented
- 2024Qualified opinionSan Pascual, Batangas21 of 36 prior COA recommendations fully implemented (58.3%), 15 not implemented
- 2024Qualified opinionSan Policarpo, Eastern Samar26 of 68 prior COA recommendations fully implemented (38.2%), 42 not implemented
- 2024Qualified opinionSan Remigio, Antique19 of 29 prior COA recommendations fully implemented (65.5%), 10 not implemented
- 2024Qualified opinionSan Remigio, Cebu46 of 92 prior COA recommendations fully implemented (50%), 46 not implemented