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 opinionBalangkayan, Eastern Samar26 of 55 prior COA recommendations fully implemented (47.3%), 29 not implemented
- 2024Qualified opinionBalaoan, La Union20 of 65 prior COA recommendations fully implemented (30.8%), 45 not implemented
- 2024Qualified opinionBalasan, Iloilo32 of 63 prior COA recommendations fully implemented (50.8%), 31 not implemented
- 2024Unmodified opinionBalatan, Camarines Sur32 of 73 prior COA recommendations fully implemented (43.8%), 41 not implemented
- 2024Opinion not statedBalayan, Batangas24 of 48 prior COA recommendations fully implemented (50%), 24 not implemented
- 2024Opinion not statedBalete, Batangas17 of 43 prior COA recommendations fully implemented (39.5%), 26 not implemented
- 2024Qualified opinionBaliangao, Misamis Occidental14 of 54 prior COA recommendations fully implemented (25.9%), 40 not implemented
- 2024Adverse opinionBaliguian, Zamboanga del Norte42 of 133 prior COA recommendations fully implemented (31.6%), 91 not implemented
- 2024Qualified opinionBalilihan, Bohol13 of 33 prior COA recommendations fully implemented (39.4%), 20 not implemented
- 2024Qualified opinionBalingasag, Misamis Oriental26 of 65 prior COA recommendations fully implemented (40%), 39 not implemented
- 2024Qualified opinionBallesteros, Cagayan5 of 14 prior COA recommendations fully implemented (35.7%), 5 partially, 4 not implemented
- 2024Qualified opinionBanate, Iloilo45 of 75 prior COA recommendations fully implemented (60%), 30 not implemented
- 2024Opinion not statedBanaue, Ifugao19 of 40 prior COA recommendations fully implemented (47.5%), 21 not implemented
- 2024Qualified opinionBanayoyo, Ilocos Sur22 of 32 prior COA recommendations fully implemented (68.8%), 10 not implemented
- 2024Qualified opinionBanga, South Cotabato35 of 79 prior COA recommendations fully implemented (44.3%), 44 not implemented
- 2024Unmodified opinionBangar, La Union18 of 40 prior COA recommendations fully implemented (45%), 22 not implemented
- 2024Opinion not statedBangued, Abra8 of 35 prior COA recommendations fully implemented (22.9%), 27 not implemented
- 2024Modified opinionBangui, Ilocos Norte8 of 25 prior COA recommendations fully implemented (32%), 17 not implemented
- 2024Qualified opinionBani, Pangasinan18 of 59 prior COA recommendations fully implemented (30.5%), 41 not implemented
- 2024Qualified opinionBanna, Ilocos Norte4 of 22 prior COA recommendations fully implemented (18.2%), 18 not implemented
- 2024Qualified opinionBansalan, Davao del Sur43 of 52 prior COA recommendations fully implemented (82.7%), 9 not implemented
- 2024Unmodified opinionBantay, Ilocos Sur15 of 20 prior COA recommendations fully implemented (75%), 5 not implemented
- 2024Qualified opinionBantayan, Cebu20 of 89 prior COA recommendations fully implemented (22.5%), 69 not implemented
- 2024Unmodified opinionBanton, Romblon43 of 68 prior COA recommendations fully implemented (63.2%), 25 not implemented
- 2024Qualified opinionBaras, Catanduanes53 of 116 prior COA recommendations fully implemented (45.7%), 63 not implemented