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 opinionSibuco, Zamboanga del Norte14 of 39 prior COA recommendations fully implemented (35.9%), 25 not implemented
- 2024Qualified opinionSibutad, Zamboanga del Norte26 of 52 prior COA recommendations fully implemented (50%), 26 not implemented
- 2024Qualified opinionSierra Bullones, Bohol17 of 30 prior COA recommendations fully implemented (56.7%), 13 not implemented
- 2024Qualified opinionSikatuna, Bohol11 of 25 prior COA recommendations fully implemented (44%), 14 not implemented
- 2024Qualified opinionSilang, Cavite19 of 45 prior COA recommendations fully implemented (42.2%), 26 not implemented
- 2024Qualified opinionSimunul, Tawi-Tawi8 of 23 prior COA recommendations fully implemented (34.8%), 15 not implemented
- 2024Qualified opinionSinait, Ilocos Sur14 of 24 prior COA recommendations fully implemented (58.3%), 10 not implemented
- 2024Opinion not statedSindangan, Zamboanga del Norte20 of 59 prior COA recommendations fully implemented (33.9%), 39 not implemented
- 2024Qualified opinionSiniloan, Laguna16 of 39 prior COA recommendations fully implemented (41%), 23 not implemented
- 2024Qualified opinionSiocon, Zamboanga del Norte20 of 82 prior COA recommendations fully implemented (24.4%), 62 not implemented
- 2024Modified opinionSipocot, Camarines Sur19 of 93 prior COA recommendations fully implemented (20.4%), 74 not implemented
- 2024Qualified opinionSiquijor8 of 79 prior COA recommendations fully implemented (10.1%), 71 not implemented
- 2024Qualified opinionSirawai, Zamboanga del Norte16 of 113 prior COA recommendations fully implemented (14.2%), 97 not implemented
- 2024Qualified opinionSison, Surigao del Norte4 of 5 prior COA recommendations fully implemented (80%), 1 not implemented
- 2024Qualified opinionSison, Pangasinan23 of 29 prior COA recommendations fully implemented (79.3%), 6 not implemented
- 2024Qualified opinionSocorro, Surigao del Norte13 of 15 prior COA recommendations fully implemented (86.7%), 2 not implemented
- 2024Qualified opinionSofronio Española, Palawan11 of 68 prior COA recommendations fully implemented (16.2%), 57 not implemented
- 2024Qualified opinionSogod, Cebu18 of 36 prior COA recommendations fully implemented (50%), 18 not implemented
- 2024Modified opinionSolsona, Ilocos Norte19 of 33 prior COA recommendations fully implemented (57.6%), 14 not implemented
- 2024Qualified opinionSominot, Zamboanga del Sur76 of 104 prior COA recommendations fully implemented (73.1%), 28 not implemented
- 2024Qualified opinionSorsogon38 of 92 prior COA recommendations fully implemented (41.3%), 54 not implemented
- 2024Qualified opinionSouth Cotabato17 of 33 prior COA recommendations fully implemented (51.5%), 16 partially
- 2024Qualified opinionSouth Ubian, Tawi-Tawi8 of 25 prior COA recommendations fully implemented (32%), 17 not implemented
- 2024Qualified opinionSouth Upi, Maguindanao del Sur8 of 13 prior COA recommendations fully implemented (61.5%), 5 not implemented