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 opinionTungawan, Zamboanga Sibugay24 of 45 prior COA recommendations fully implemented (53.3%), 21 not implemented
- 2024Qualified opinionTurtle Islands, Tawi-Tawi7 of 23 prior COA recommendations fully implemented (30.4%), 16 not implemented
- 2024Qualified opinionTuy, Batangas27 of 68 prior COA recommendations fully implemented (39.7%), 41 not implemented
- 2024Qualified opinionUbay, Bohol13 of 44 prior COA recommendations fully implemented (29.5%), 31 not implemented
- 2024Qualified opinionUrbiztondo, Pangasinan16 of 26 prior COA recommendations fully implemented (61.5%), 10 not implemented
- 2024Qualified opinionUyugan, Batanes40 of 52 prior COA recommendations fully implemented (76.9%), 12 not implemented
- 2024Qualified opinionValencia, Negros Oriental23 of 84 prior COA recommendations fully implemented (27.4%), 61 not implemented
- 2024Qualified opinionValencia, Bohol13 of 22 prior COA recommendations fully implemented (59.1%), 9 not implemented
- 2024Qualified opinionVallehermoso, Negros Oriental5 of 29 prior COA recommendations fully implemented (17.2%), 24 not implemented
- 2024Qualified opinionVeruela, Agusan del Sur10 of 13 prior COA recommendations fully implemented (76.9%), 3 not implemented
- 2024Qualified opinionViga, Catanduanes28 of 51 prior COA recommendations fully implemented (54.9%), 23 not implemented
- 2024Qualified opinionVillaverde, Nueva Vizcaya69 of 97 prior COA recommendations fully implemented (71.1%), 28 not implemented
- 2024Opinion not statedVillaviciosa, Abra11 of 36 prior COA recommendations fully implemented (30.6%), 25 not implemented
- 2024Qualified opinionVincenzo A. Sagun, Zamboanga del Sur13 of 21 prior COA recommendations fully implemented (61.9%), 8 not implemented
- 2024Qualified opinionVintar, Ilocos Norte11 of 23 prior COA recommendations fully implemented (47.8%), 12 not implemented
- 2024Qualified opinionVirac, Catanduanes40 of 74 prior COA recommendations fully implemented (54.1%), 34 not implemented
- 2024Qualified opinionZambales21 of 62 prior COA recommendations fully implemented (33.9%), 41 not implemented
- 2024Qualified opinionZamboanga Sibugay29 of 41 prior COA recommendations fully implemented (70.7%), 12 not implemented
- 2024Qualified opinionZamboanga del Norte18 of 42 prior COA recommendations fully implemented (42.9%), 24 not implemented
- 2024Qualified opinionZamboanga del Sur51 of 108 prior COA recommendations fully implemented (47.2%), 57 not implemented
- 2024Qualified opinionZamboanguita, Negros Oriental24 of 99 prior COA recommendations fully implemented (24.2%), 75 not implemented