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 opinionSouthern Leyte43 of 94 prior COA recommendations fully implemented (45.7%), 51 not implemented
- 2024Qualified opinionSubic, Zambales11 of 49 prior COA recommendations fully implemented (22.4%), 38 not implemented
- 2024Qualified opinionSulop, Davao del Sur22 of 23 prior COA recommendations fully implemented (95.7%), 1 not implemented
- 2024Qualified opinionSultan Mastura, Maguindanao del Norte11 of 18 prior COA recommendations fully implemented (61.1%), 7 not implemented
- 2024Qualified opinionSultan Naga Dimaporo, Lanao del Norte12 of 32 prior COA recommendations fully implemented (37.5%), 20 not implemented
- 2024Unmodified opinionSulu7 of 17 prior COA recommendations fully implemented (41.2%), 10 not implemented
- 2024Unmodified opinionSurallah, South Cotabato17 of 25 prior COA recommendations fully implemented (68%), 8 not implemented
- 2024Qualified opinionSurigao del Norte27 of 51 prior COA recommendations fully implemented (52.9%), 24 not implemented
- 2024Qualified opinionSurigao del Sur13 of 30 prior COA recommendations fully implemented (43.3%), 17 not implemented
- 2024Qualified opinionT'Boli, South Cotabato12 of 20 prior COA recommendations fully implemented (60%), 8 not implemented
- 2024Qualified opinionTaal, Batangas41 of 75 prior COA recommendations fully implemented (54.7%), 34 not implemented
- 2024Qualified opinionTabango, Leyte44 of 81 prior COA recommendations fully implemented (54.3%), 37 not implemented
- 2024Qualified opinionTabina, Zamboanga del Sur51 of 146 prior COA recommendations fully implemented (34.9%), 95 not implemented
- 2024Qualified opinionTabogon, Cebu35 of 108 prior COA recommendations fully implemented (32.4%), 73 not implemented
- 2024Qualified opinionTabuelan, Cebu14 of 39 prior COA recommendations fully implemented (35.9%), 25 not implemented
- 2024Qualified opinionTaft, Eastern Samar12 of 27 prior COA recommendations fully implemented (44.4%), 15 not implemented
- 2024Qualified opinionTagana-An, Surigao del Norte25 of 48 prior COA recommendations fully implemented (52.1%), 23 not implemented
- 2024Qualified opinionTagbina, Surigao del Sur20 of 32 prior COA recommendations fully implemented (62.5%), 12 not implemented
- 2024Qualified opinionTagoloan, Misamis Oriental37 of 90 prior COA recommendations fully implemented (41.1%), 53 not implemented
- 2024Qualified opinionTagoloan, Lanao del Norte0 of 24 prior COA recommendations fully implemented (0%), 24 not implemented
- 2024Unmodified opinionTagudin, Ilocos Sur53 of 60 prior COA recommendations fully implemented (88.3%), 7 not implemented
- 2024Qualified opinionTalacogon, Agusan del Sur14 of 22 prior COA recommendations fully implemented (63.6%), 8 not implemented