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.

Search LGUProvinceOpinionLGU level

2024
Qualified opinionZaragoza, Nueva Ecija
27 of 54 prior COA recommendations fully implemented (50%), 27 not implemented
2024
Qualified opinionZarraga, Iloilo
2024
Qualified opinionZumarraga, Samar

What each opinion means

Unmodified opinion: The financial statements are fairly presented in all material respects.
Qualified opinion: Fairly presented except for specific items the auditor describes.
Adverse opinion: The misstatements are material and pervasive: the statements are not fairly presented.
Disclaimer of opinion: The auditor could not get enough evidence to form an opinion.
Modified opinion (type not stated in the summary): The auditor modified the opinion; the summary does not say whether it is qualified, adverse or a disclaimer.

How this was read

Each LGU’s executive summary was opened from COA’s annual audit reports page, and the sentence stating the auditor’s opinion was read from it — the sentence is kept with each record. Recommendation counts are shown only when they add up to the total COA states.

On a governor’s or mayor’s profile, a year appears only if they held the office for the whole calendar year audited, so election-year audits shared between two officials are not attributed to either.

Not yet shown: audit suspensions, disallowances and charges. Their amounts are laid out differently from summary to summary and will be added once they can be read without error. A disallowance can be appealed and is not a final finding of liability.

Source

Commission on Audit — Annual Audit Reports, Local Government Units