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 opinionSanta Praxedes, Cagayan6 of 10 prior COA recommendations fully implemented (60%), 4 partially
- 2024Qualified opinionSanta Rita, Samar25 of 83 prior COA recommendations fully implemented (30.1%), 58 not implemented
- 2024Qualified opinionSanta Rosa, Nueva Ecija22 of 35 prior COA recommendations fully implemented (62.9%), 13 not implemented
- 2024Qualified opinionSanta Teresita, Cagayan7 of 8 prior COA recommendations fully implemented (87.5%), 1 partially
- 2024Qualified opinionSanta Teresita, Batangas25 of 41 prior COA recommendations fully implemented (61%), 16 not implemented
- 2024Qualified opinionSantander, Cebu16 of 44 prior COA recommendations fully implemented (36.4%), 28 not implemented
- 2024Opinion not statedSantiago, Ilocos Sur20 of 40 prior COA recommendations fully implemented (50%), 20 not implemented
- 2024Unmodified opinionSanto Domingo, Nueva Ecija16 of 25 prior COA recommendations fully implemented (64%), 9 not implemented
- 2024Disclaimer opinionSanto Domingo, Albay33 of 125 prior COA recommendations fully implemented (26.4%), 92 not implemented
- 2024Qualified opinionSanto Niño, South Cotabato24 of 38 prior COA recommendations fully implemented (63.2%), 14 not implemented
- 2024Qualified opinionSanto Niño, Samar8 of 48 prior COA recommendations fully implemented (16.7%), 40 not implemented
- 2024Unmodified opinionSanto Tomas, Davao del Norte15 of 20 prior COA recommendations fully implemented (75%), 5 not implemented
- 2024Unmodified opinionSanto Tomas, Pangasinan20 of 52 prior COA recommendations fully implemented (38.5%), 32 not implemented
- 2024Qualified opinionSapad, Lanao del Norte11 of 34 prior COA recommendations fully implemented (32.4%), 23 not implemented
- 2024Qualified opinionSapang Dalaga, Misamis Occidental20 of 56 prior COA recommendations fully implemented (35.7%), 36 not implemented
- 2024Qualified opinionSapi-An, Capiz15 of 26 prior COA recommendations fully implemented (57.7%), 11 not implemented
- 2024Qualified opinionSara, Iloilo37 of 127 prior COA recommendations fully implemented (29.1%), 90 not implemented
- 2024Qualified opinionSarangani30 of 82 prior COA recommendations fully implemented (36.6%), 52 not implemented
- 2024Qualified opinionScience City of Muñoz, Nueva Ecija39 of 52 prior COA recommendations fully implemented (75%), 13 not implemented
- 2024Qualified opinionSebaste, Antique12 of 30 prior COA recommendations fully implemented (40%), 18 not implemented
- 2024Qualified opinionSergio Osmeña Sr., Zamboanga del Norte12 of 32 prior COA recommendations fully implemented (37.5%), 20 not implemented
- 2024Qualified opinionSevilla, Bohol15 of 32 prior COA recommendations fully implemented (46.9%), 17 not implemented
- 2024Qualified opinionShariff Aguak, Maguindanao del Sur7 of 12 prior COA recommendations fully implemented (58.3%), 5 not implemented
- 2024Qualified opinionSiasi, Sulu1 of 9 prior COA recommendations fully implemented (11.1%), 8 not implemented
- 2024Qualified opinionSiay, Zamboanga Sibugay31 of 68 prior COA recommendations fully implemented (45.6%), 37 not implemented
- 2024Qualified opinionSiayan, Zamboanga del Norte30 of 50 prior COA recommendations fully implemented (60%), 20 not implemented
- 2024Qualified opinionSibagat, Agusan del Sur12 of 14 prior COA recommendations fully implemented (85.7%), 2 not implemented