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 Teodoro, Oriental Mindoro25 of 83 prior COA recommendations fully implemented (30.1%), 58 not implemented
- 2024Qualified opinionSan Vicente, Ilocos Sur5 of 20 prior COA recommendations fully implemented (25%), 15 not implemented
- 2024Unmodified opinionSanchez Mira, Cagayan6 of 7 prior COA recommendations fully implemented (85.7%), 1 partially
- 2024Qualified opinionSanta, Ilocos Sur13 of 30 prior COA recommendations fully implemented (43.3%), 17 not implemented
- 2024Qualified opinionSanta Ana, Cagayan8 of 11 prior COA recommendations fully implemented (72.7%), 3 partially
- 2024Qualified opinionSanta Barbara, Iloilo32 of 96 prior COA recommendations fully implemented (33.3%), 64 not implemented
- 2024Qualified opinionSanta Catalina, Negros Oriental19 of 52 prior COA recommendations fully implemented (36.5%), 33 not implemented
- 2024Qualified opinionSanta Catalina, Ilocos Sur10 of 30 prior COA recommendations fully implemented (33.3%), 20 not implemented
- 2024Unmodified opinionSanta Cruz, Zambales44 of 84 prior COA recommendations fully implemented (52.4%), 40 not implemented
- 2024Unmodified opinionSanta Cruz, Laguna26 of 42 prior COA recommendations fully implemented (61.9%), 16 not implemented
- 2024Unmodified opinionSanta Cruz, Ilocos Sur11 of 22 prior COA recommendations fully implemented (50%), 11 not implemented
- 2024Qualified opinionSanta Cruz, Marinduque47 of 122 prior COA recommendations fully implemented (38.5%), 75 not implemented
- 2024Qualified opinionSanta Cruz, Occidental Mindoro14 of 44 prior COA recommendations fully implemented (31.8%), 30 not implemented
- 2024Qualified opinionSanta Elena, Camarines Norte12 of 41 prior COA recommendations fully implemented (29.3%), 29 not implemented
- 2024Unmodified opinionSanta Fe, Nueva Vizcaya50 of 58 prior COA recommendations fully implemented (86.2%), 8 not implemented
- 2024Qualified opinionSanta Fe, Romblon50 of 73 prior COA recommendations fully implemented (68.5%), 23 not implemented
- 2024Qualified opinionSanta Fe, Cebu37 of 63 prior COA recommendations fully implemented (58.7%), 26 not implemented
- 2024Adverse opinionSanta Lucia, Ilocos Sur7 of 22 prior COA recommendations fully implemented (31.8%), 15 not implemented
- 2024Modified opinionSanta Marcela, Apayao16 of 29 prior COA recommendations fully implemented (55.2%), 13 not implemented
- 2024Qualified opinionSanta Margarita, Samar36 of 68 prior COA recommendations fully implemented (52.9%), 32 not implemented
- 2024Unmodified opinionSanta Maria, Isabela13 of 25 prior COA recommendations fully implemented (52%), 12 not implemented
- 2024Unmodified opinionSanta Maria, Romblon19 of 33 prior COA recommendations fully implemented (57.6%), 14 not implemented
- 2024Qualified opinionSanta Maria, Davao Occidental15 of 20 prior COA recommendations fully implemented (75%), 5 not implemented
- 2024Qualified opinionSanta Maria, Laguna57 of 80 prior COA recommendations fully implemented (71.3%), 23 not implemented
- 2024Qualified opinionSanta Maria, Pangasinan35 of 80 prior COA recommendations fully implemented (43.8%), 45 not implemented
- 2024Qualified opinionSanta Maria, Ilocos Sur14 of 42 prior COA recommendations fully implemented (33.3%), 28 not implemented