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 opinionTibiao, Antique10 of 26 prior COA recommendations fully implemented (38.5%), 16 not implemented
- 2024Unmodified opinionTigaon, Camarines Sur30 of 73 prior COA recommendations fully implemented (41.1%), 43 not implemented
- 2024Qualified opinionTigbao, Zamboanga del Sur38 of 49 prior COA recommendations fully implemented (77.6%), 11 not implemented
- 2024Qualified opinionTitay, Zamboanga Sibugay62 of 111 prior COA recommendations fully implemented (55.9%), 49 not implemented
- 2024Unmodified opinionTobias Fornier, Antique7 of 17 prior COA recommendations fully implemented (41.2%), 10 not implemented
- 2024Qualified opinionTorrijos, Marinduque19 of 58 prior COA recommendations fully implemented (32.8%), 39 not implemented
- 2024Qualified opinionTrento, Agusan del Sur9 of 14 prior COA recommendations fully implemented (64.3%), 5 not implemented
- 2024Unmodified opinionTrinidad, Bohol6 of 8 prior COA recommendations fully implemented (75%), 2 not implemented
- 2024Qualified opinionTuba, Benguet25 of 60 prior COA recommendations fully implemented (41.7%), 35 not implemented
- 2024Qualified opinionTubajon, Dinagat Islands14 of 36 prior COA recommendations fully implemented (38.9%), 22 not implemented
- 2024Qualified opinionTubigon, Bohol14 of 23 prior COA recommendations fully implemented (60.9%), 9 not implemented
- 2024Qualified opinionTublay, Benguet22 of 34 prior COA recommendations fully implemented (64.7%), 12 not implemented
- 2024Qualified opinionTubo, Abra13 of 43 prior COA recommendations fully implemented (30.2%), 30 not implemented
- 2024Qualified opinionTubod, Lanao del Norte48 of 113 prior COA recommendations fully implemented (42.5%), 65 not implemented
- 2024Qualified opinionTuburan, Cebu30 of 61 prior COA recommendations fully implemented (49.2%), 31 not implemented
- 2024Qualified opinionTudela, Misamis Occidental8 of 18 prior COA recommendations fully implemented (44.4%), 10 not implemented
- 2024Qualified opinionTudela, Cebu9 of 29 prior COA recommendations fully implemented (31%), 20 not implemented
- 2024Qualified opinionTukuran, Zamboanga del Sur32 of 129 prior COA recommendations fully implemented (24.8%), 97 not implemented